题目

This question appeared in the June 2015 exam.

 A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this: 

(1) The number of new employees recruited was lower than expected 

(2) Unexpected problems were encountered with production 

(3) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees. 

Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning? 

A

All of the above 

B

2 and 3 only 

C

1 only 

D

None of the above 

Chapter9Quantitativeanalysisinbudgeting

The learning rate was actually better than expected and only 1 could cause it to improve. 

多做几道

 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? 

A

 Economy 

B

 Efficiency 

C

 Effectiveness 

D

 Expertise 

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? 

A

 (1) only 

B

 (2) only 

C

 Neither (1) nor (2) 

D

 Both (1) and (2) 

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? 

A

 Delaying payments to payables 

B

 Shortening the useful economic life of a non-current asset 

C

Overstatement of a prepayment 

D

Overstatement of an accrual 

Which of the following statements regarding standard setting is correct? 

A

 Imposed standards are more likely to be achieved 

B

Managers across the organisation should be targeted using the same standards 

C

Standards should be set at an ideal level with no built in stretch 

D

 Participation in standard setting is more motivating than where standards are imposed 

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? 

A

 Rewards should be linked to a wider variety of performance measures including some nonfinancial measures 

B

 Managers should only be rewarded for the results achieved in their own departments 

C

 Any capital investment decision should be judged using the payback method of investment appraisal 

D

 Setting targets involving the overall performance of the company will be more motivating for managers 

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