快速查题-ACCA英国注册会计师试题

 A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Among a number of factors, the 'quality of care provided' has been included as an aspect of the clinic's service to be measured. Three features of 'quality of care provided' have been listed. 

(1) Clinic's adherence to appointment times 

(2) Patients' ability to contact the clinic and make appointments without difficulty 

(3) The provision of a comprehensive patient health monitoring programme 

Required

 (i) Suggest a set of quantitative measures which can be used to identify the effective level of achievement of each of the features listed.

(ii) Indicate how these measures could be combined into a single 'quality of care' measure. 

 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? 

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? 

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? 

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?