快速查题-ACCA英国注册会计师试题

For a not for profit organisation with multiple objectives, which aspect of performance is the most difficult to assess? 

A government body uses measures based on the 3Es to measure value for money generated by a publicly funded hospital. It considers the most important performance measure to be 'cost per successfully treated patient' 

Which of the 3Es best describes the above measure? 

Which TWO of the following are most likely to be performance measures for a not for profit organisation? 

(1) Efficient resource allocation. 

(2) Return on investment (ROI) and residual income (RI) 

(3) Minimising the cost of resources used. 

(4) Success measured against competition 

Which of the following is an example of an internal stakeholder? 

What objectives might the following not for profit organisations have? 

(a) An army                                                (d) A political party 

(b) A local council                                     (e) A college 

(c) A charity 

One of the objectives of a local government body could be 'to provide adequate street lighting throughout the area'. 

(a) How could the 'adequacy' of street lighting be measured? 

(b) Assume that other objectives are to improve road safety in the area and to reduce crime. How much does 'adequate' street lighting contribute to each of these aims? 

(c) What is an excessive amount of money to pay for adequately lit streets, improved road safety and reduced crime? How much is too little? 

What general objectives of non profit seeking organisations are being described in each of the following? 

(a) Maximising what is offered 

(b) Satisfying the wants of staff and volunteers 

(c) Equivalent to profit maximisation 

(d) Matching capacity available 

 A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Among a number of factors, the 'quality of care provided' has been included as an aspect of the clinic's service to be measured. Three features of 'quality of care provided' have been listed. 

(1) Clinic's adherence to appointment times 

(2) Patients' ability to contact the clinic and make appointments without difficulty 

(3) The provision of a comprehensive patient health monitoring programme 

Required

 (i) Suggest a set of quantitative measures which can be used to identify the effective level of achievement of each of the features listed.

(ii) Indicate how these measures could be combined into a single 'quality of care' measure.