快速查题-ACCA英国注册会计师试题

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? 

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