快速查题-ACCA英国注册会计师试题

Service quality is measured principally by quantitative measures. 

 Fitzgerald and Moon's standards for performance measurement systems are ownership, achievability and controllability

 The following statements have been made about a balanced scorecard (BSC) performance reporting system. 

(1) There must be just one key performance indicator (KPI) for each of the four perspectives of performance.  

(2) A performance target to reduce the amount of wastage in production would relate to the innovation and learning perspective of the BSC.  

Which of the above statements is/are true? 

 Which of the following elements in the Building Block model of performance management (Fitzgerald and Moon) relates to setting standards of performance? 

A government department is responsible for monitoring the performance of schools providing education for pupils aged between 11 and 18. 

 There is a separate government department that sets final examinations that help determine entry to university and support pupils' job applications. 

The head teachers at individual schools are responsible for teaching and submitting selected pupils for these examinations. 

Which of the following statements is valid in the context of this scenario? 

 This question appeared in the June 2015 exam. 

 The following ratios have been calculated for a company: 

 Gross profit margin 42% 

 Operating profit margin 28% 

 Gearing (debt/equity) 40% 

 Asset turnover 65% 

What is the return on capital employed for the company? 

This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

Which of the following items would best go into the Customer Perspective within a traditional balanced scorecard? Select all that apply.

  Customer profitability analysis

  Customer retention rates

  Customer satisfaction ratings

  Customer ordering processing times 

 This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking. 

While a drag and drop style question is impossible to fully replicate within a paper based medium, some questions of this style have been included for completeness. 

Drag the six dimensions of performance contained within the Building Block model into the box below:

  Customers

  Competitiveness

  Learning

  Innovation

  Financial

  Profitability

  Resource utilisation

  Flexibility

  Equity

  Controllability

  Quality 

The standard labour rate per hour in an original standard cost is $10. The standard cost is revised, and the revised labour rate per hour is $12. The labour efficiency variance in hours is 2,000 hours adverse. What is the labour efficiency operational variance in $?  _______

 SG Co budgeted to make and sell 900 units of product M during September. The standard selling price per unit of M is $27. At the beginning of September, a new competitor entered the market and SG Co was forced to reduce the selling price in order to maintain sales volumes. By the end of September, 900 units had been sold for a total of $18,000. In retrospect it is decided that a realistic standard selling price for September, given the unexpected extra competition, was $18 per unit. 

Calculate the sales price planning variance. 

$ ______Adverse / Favourable (select the correct option)