(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess thecustomer perspective of the balanced scorecard of GER. (3 marks)
(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the
customer perspective of the balanced scorecard of GER. (3 marks)
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(ii) the recent financial performance of Merton plc from a shareholder perspective. Clearly identify anyissues that you consider should be brought to the attention of the ordinary shareholders. (15 marks)
(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers toendeavour to meet the objectives of the company. Your answer should refer to:(i) setting targets for financial performance;(ii) participation in the budget-setting process. (12 marks)
(b) What are the advantages and disadvantages of using a balanced scorecard to better assess the overallperformance of Lawson Engineering? (8 marks)
(b) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.Required:State and briefly explain three factors which can cause accounting ratios to be misleading when used forsuch comparison. (6 marks)
(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT systemand explain how you would attempt to assess them. (4 marks)
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of DiverseHoldings Plc. (6 marks)
(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurementproblems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications thatmay be reduced or eliminated by each action:(i) Focusing on and improving the measurement of customer satisfaction(ii) Involving staff at all levels in the development and implementation of performance measures(iii) Being flexible in the extent to which formal performance measures are relied on(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based models. (12 marks)
(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitativenon-financial performance measures that could be used to assess the ‘quality of service’ provided by theDental Health Partnership. (3 marks)
(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in decidingwhich refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)
5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely onthe use of traditional financial measures in order to assess the performance of GER since it commenced operationsin 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard tothe adoption of a balanced scorecard approach to performance measurement within GER.Required:(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption ofa balanced scorecard approach to performance measurement within GER. (8 marks)
(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 marks)
JOL Co was the market leader with a share of 30% three years ago. The managing director of JOL Co stated at arecent meeting of the board of directors that: ‘our loss of market share during the last three years might lead to theend of JOL Co as an organisation and therefore we must address this issue immediately’.Required:(b) Discuss the statement of the managing director of JOL Co and discuss six performance indicators, other thandecreasing market share, which might indicate that JOL Co might fail as a corporate entity. (10 marks)
(ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary tableprepared in (i); (5 marks)
(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess thequality of service provided to its clients. (3 marks)
(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are againconsidering employing a local workforce not only to build the hotel but also to operate it on a daily basis.Required:Explain TWO ways in which the possibility of cultural differences might impact on the performance of a localworkforce in building and operating a hotel in Tomorrowland. (6 marks)
(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will befinancially viable, assuming that all other data remain unchanged. (4 marks)
(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’ordinary shares at their current value either:(i) to his wife, Catherine; or(ii) to his son, Barry.Your answer should be supported by relevant calculations and clearly identify the availability and effect ofany reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilitiesarising. (9 marks)
(ii) analytical procedures, (6 marks)might appropriately be used in the due diligence review of MCM.
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants shouldbe applied to the provision of a forensic investigation service. (6 marks)
The earned value technique is a commonly used method of performance measurement. It integrates project scope, cost, and schedule measures to help the project management team assess project performance. If a project’s Schedule Performance Index（SPI=EV/PV） value less than1.0, it means that_（）.A.the project is a head of its planned scheduleB.less work was completed than was plannedC.the cost overrun for work completedD.the cost under-run of performance to date
In addition to better overall price performance， which other factor most significantly contributes to a lower three-year TCO advantage for a pSeries customer than for a SUN customer？（）A、Sharing commonly used peripheralsB、Maximum capacity of CPU， Memory and I/OC、Minimum number of processors in a partitionD、Support for different versions of the operating system
Which three statements correctly describe the features of the I/O calibration process？（）A、 Only one I/O calibration process can run at a timeB、 It automates the resource allocation for the Automated Maintenance TasksC、 It improves the performance of the performance-critical sessions while runningD、 It can be used to estimate the maximum number of I/Os and maximum latency time for the systemE、 The latency time is computed only when the TIMED_STATISTICS initialization parameter is set to TRUE