題目

?EJET is an airline company that operates domestically and internationally using a fleet of 20?aircraft. Passengers book flights using the internet or by telephone and pay for their flights at the?time of booking using a debit or credit card.?

EJET currently measures its performance using financial ratios. The new Managing Director has?suggested that non-financial measures are equally important as financial measures and provide?further 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 which?focus 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 as?they always remain relevant.?

G Customer satisfaction can be measured in terms of the number of failed attempts to make a?booking due to website crashes.?

掃碼查看暗號(hào),即可獲得解鎖答案!

點(diǎn)擊獲取答案
Chapter16私營(yíng)機(jī)構(gòu)的表現(xiàn)評(píng)估

?The correct answers are:?

A? ?Non-financial measures are less likely to be manipulated than traditional financial ratios?

B??Non-financial measures may discourage dysfunctional behavior by airline staff.?

D? Non-financial measures are a better indicator of future prospects than financial ratios which?focus on the short term.??

E? Internal efficiency can be measured by the number of flight take-offs that are on time.?

G? Customer satisfaction can be measured in terms of the number of failed attempts to make a?booking due to website crashes.??

Financial ratios do not need to be linked with non-financial measures is incorrect. The linkage via?performance models such as the Balanced Scorecard will help to improve performance as financial?ratios do not give the full picture.?

As businesses develop, non-financial performance measures do need to be developed and refined?over time so they can remain relevant.?

多做幾道

Fill in the blanks.?

?Ideally, a transfer price should be set that enables the individual divisions to maximise their profits at a?level of output that maximises ……………………. .?

?The transfer price which achieves this is unlikely to be a ……………….. transfer price or a?……………. transfer price.??

?If optimum decisions are to be taken, transfer prices should reflect …………………. .?

There are two profit centres, A and B. Profit centre A transfers a product to profit centre B, but?could also sell the product in an external market at a price of $30. The marginal cost of making the?product in profit centre A is $8 per unit and the full cost is $14 per unit. There would be a variable?cost of $1 per unit for sales and distribution to customers in the external market, but no such costs?for internal transfers.?

To avoid disputes between the profit centre managers, what should be the transfer price for the?product??

$ _______

What objectives might the following not for profit organisations have??

(a) An army? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? (d) A political party?

(b) A local council? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?(e) A college?

(c) A charity?

One of the objectives of a local government body could be 'to provide adequate street lighting throughout?the area'.?

(a) How could the 'adequacy' of street lighting be measured??

(b) Assume that other objectives are to improve road safety in the area and to reduce crime. How?much does 'adequate' street lighting contribute to each of these aims??

(c) What is an excessive amount of money to pay for adequately lit streets, improved road safety and?reduced crime? How much is too little??

What general objectives of non profit seeking organisations are being described in each of the following??

(a) Maximising what is offered?

(b) Satisfying the wants of staff and volunteers?

(c) Equivalent to profit maximisation?

(d) Matching capacity available?

最新試題

該科目易錯(cuò)題

該題目相似題