快速查题-ACCA英国注册会计师试题
ACCA英国注册会计师
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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
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【论述题】
The absence of the profit measure in non profit seeking organisations causes problems for the measurement of their efficiency and effectiveness.
Required
(i) Explain why the absence of the profit measure should be a cause of the problems referred to.
(ii) Explain how these problems extend to activities within business entities which have a profit motive. Support your answer with examples.
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.
