快速查题-ACCA英国注册会计师试题

 A government is looking at assessing hospitals by reference to a range of both financial and non-financial factors, one of which is survival rates for heart by-pass operations and another is ‘cost per successfully treated patient’. 

Which of the three E’s in the ‘Value For Money’ framework is not measured here? 

 Which of the following statements, regarding the existence of multiple objectives in not-for-profit organisations, is/are correct? 

(1) They ensure goal congruence between stakeholders. 

(2) Compromise between objectives can be problematic. 

 A government is trying to assess schools by using a range of financial and non-financial factors. One of the chosen methods is the percentage of students passing five exams or more. 

Which of the three Es in the value for money framework is being measured here? 

The following statements have been made about measuring performance in not-for-profit organisations: 

(1) Output does not usually have a market value, and it is therefore more difficult to measure effectiveness. 

(2) Control over the performance can only be satisfactorily achieved by assessments of ‘value for money’. 

Which of the above statements is/are true? 

The senior manager is suspicious of a local manager’s accounts and thinks that the profit performance may have been overstated.    

Which of the following would be a plausible explanation of an overstatement of profit? 

Which of the following statements regarding standard setting is correct? 

When setting performance measurement targets it should be considered that there is the possibility that managers will take a short term view of the company and may even be tempted to manipulate results in order to achieve their targets.   

Which of the following would assist in overcoming the problems of short-termism and manipulation of results? 

Stakeholders will have different objectives and companies may deal with this by having a range of performance measures to assess the achievement of these objectives.   

Which of the following statements is true in relation to stakeholders? 

The public service funding system operates on the basis that performance against non-financial objectives leads to a reduction in the level of funding. True or false? 

Economy means cost cutting. True or false?