题目

A government department is responsible for monitoring the performance of schools providing education for pupils aged between 11 and 18. 

 There is a separate government department that sets final examinations that help determine entry to university and support pupils' job applications. 

The head teachers at individual schools are responsible for teaching and submitting selected pupils for these examinations. 

Which of the following statements is valid in the context of this scenario? 

A

 Poor performance in terms of financial indicators should be ignored if a school is performing well in non-financial terms. 

B

 Non-financial performance indicators cannot be manipulated by school head teachers. 

C

 It is generally valid to compare the pass rates of different schools in the final examinations. 

D

 Non-financial indicators are generally more important than financial indicators in the public sector 

Chapter16私营机构的表现评估

 The correct answer is: 

• Non-financial indicators are generally more important than financial indicators in the public sector. 

The public sector is funded by government therefore financial indicators involving profit will be of little use in measuring performance. 

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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