題目：
EJET is an airline company that operates domestically and internationally using a fleet of 20aircraft. Passengers book flights using the internet or by telephone and pay for their flights at thetime of booking using a debit or credit card.
EJET currently measures its performance using financial ratios. The new Managing Director hassuggested that non-financial measures are equally important as financial measures and providefurther insights into company performance.
Indicate the statements shown below that are valid:
A Non-financial measures are less likely to be manipulated than traditional financial ratios.
B Non-financial measures may discourage dysfunctional behaviour by airline staff.
C Financial ratios do not need to be linked with non-financial measures.
D Non-financial measures are a better indicator of future prospects than financial ratios whichfocus on the short term.
E Internal efficiency can be measured by the number of flight take-offs that are on time.
F Non-financial performance measures do not need to be developed and refined over time asthey always remain relevant.
G Customer satisfaction can be measured in terms of the number of failed attempts to make abooking due to website crashes.
題目：
What are the three most important features of the balanced scorecard approach
題目：
Fill in the blanks.
NFPIs are less likely to be …………………. than traditional profit-related measures and they shouldtherefore offer a means of counteracting ………………………….. .
題目：
Choose the correct words from those highlighted.
In general, a current ratio in excess of 1/less than 1/approximately zero should be expected.
題目：
How do quantitative and qualitative performance measures differ
題目：
Give five examples of a financial performance measure.
題目：
Suggest two separate performance indicators that could be used to assess each of the following areas of afast food chain's operations.
(a) Food preparation department
(b) Marketing department
題目：
This question appeared in the June 2015 exam.
The following ratios have been calculated for a company:
Gross profit margin 42%
Operating profit margin 28%
Gearing (debt/equity) 40%
Asset turnover 65%
What is the return on capital employed for the company
A27.3%
18.2%
11.2%
16.8%
題目：
A government department is responsible for monitoring the performance of schools providingeducation for pupils aged between 11 and 18.
There is a separate government department that sets final examinations that help determine entryto university and support pupils' job applications.
The head teachers at individual schools are responsible for teaching and submitting selected pupilsfor these examinations.
Which of the following statements is valid in the context of this scenario
Poor performance in terms of financial indicators should be ignored if a school isperforming well in non-financial terms.
Non-financial performance indicators cannot be manipulated by school head teachers.
It is generally valid to compare the pass rates of different schools in the final examinations.
Non-financial indicators are generally more important than financial indicators in the publicsector
題目：
Which of the following elements in the Building Block model of performance management(Fitzgerald and Moon) relates to setting standards of performance
Achievability
Competitiveness
Controllability
Motivation
題目：
The following statements have been made about a balanced scorecard (BSC) performancereporting system.
(1) There must be just one key performance indicator (KPI) for each of the four perspectives ofperformance.
(2) A performance target to reduce the amount of wastage in production would relate to theinnovation and learning perspective of the BSC.
Which of the above statements is/are true
A1 only
2 only
Neither 1 nor 2
Both 1 and 2
題目：
Fitzgerald and Moon's standards for performance measurement systems are ownership, achievability andcontrollability
True
false
題目：
Service quality is measured principally by quantitative measures.
True
False
題目：
In an investment centre, a divisional manager has autonomy over negotiating all sellingprices, has local functions set up for payables, inventory and cash management, and usesa full debt factoring service.
Which of the following should the divisional manager be held accountable for
(1) The generation of revenues.
(2) Transfer prices.
(3) Management of working capital.
(4) Apportioned head office costs.
(1), (2) and (3)
(2), (3) and (4)
(1) and (3) only
(1), (2) and (4)
題目：
Companies A and B are both involved in retailing. Relevant information for the yearended 30 September 20X1 was as follows:
A B
$000 $000
Sales revenue 50,000 200,000
Profit 10,000 10,000
Capital employed 50,000 50,000
Which of the following statements is true
The profit margin of both companies is the same
Company B is generating more profit from every $1 of asset employed thanCompany A
Company B is using its assets more efficiently
Company B is controlling its costs better than Company A
題目：
Which of the following is the best measure of quality to be included within a buildingblock model in a rapidly growing clothing business
Number of returns in the month
Number of faulty goods returned as a percentage of number of orders received in themonth
Average customer satisfaction rating where customers were asked a range ofquestions including quality, delivery and customer service
Number of faulty goods returned as a percentage of deliveries made in the month
題目：
HH plc monitors the % of total sales that derives from products developed in the lastyear. Which part of the balanced scorecard would this measure be classified under
Financial perspective
Customer perspective
Internal perspective
Learning perspective
題目：
Michigan is an insurance company. Recently, there has been concern that too manyquotations have been sent to clients either late or containing errors. The departmentconcerned has responded that it is understaffed, and a high proportion of current staff hasrecently joined the firm. The performance of this department is to be carefully monitored.
Which ONE of the following non-financial performance indicators would NOT be anappropriate measure to monitor and improve the department’s performance
Percentage of quotations found to contain errors when checked
Percentage of quotations not issued within company policy of three working days
Percentage of department’s quota of staff actually employed
Percentage of budgeted number of quotations actually issued
題目：
Why would a company want to encourage the use of non-financial performanceindicators
To encourage short-termism
To look at the fuller picture of the business
CTo enable results to be easily manipulated to the benefit of the manager
To prevent goal congruence
題目：
The following are types of Key Performance Indicators:
(i) Return on Capital Employed
(ii) Gross profit percentage
(iii) Acid Test ratio
(iv) Gearing ratio
Which of the above KPIs would be used to assess the liquidity of a company
(i) and (ii) only
(iii) only
(iv) only
(iii) and (iv) only
題目：
Five measures to control the ability of individuals to compromise the security of an organisation werelisted in the chapter. What are they
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