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1.Which of the following statements,relating to performance measurement, are true?

(1) External data are never required toassess the performance of an organisation

(2) The degree of government regulationshould be considered when comparing the performance of public sectｏｒａｎｄ privatesectｏｒorganisations

(3) Financial performance indicators areonly relevant to private sectｏｒorganisations

A.1only

B.2only

C.3only

D.2and3

答案：B

2.Threeactivities associated with budgeting are as follows：

(1) Preparing the master budget

(2) Determining the principal budget factor

(3) Flexing the budget in line with theactual

What is the correct sequence fｏｒtheseactivities?

A.2,then1,then3

B.1, then 2, then 3

C.1,then3,then2

D.2, then 3, then 1

答案：A

3.A company usedgovernment produced data that showed the economy grew by 4.6% in the lastyear.Which of the following describes the data used by the company?

A.Secondary ａｎｄ continuous

B.Primary ａｎｄ continuous

C.Secondary ａｎｄ discrete

D.Primary ａｎｄ discrete

答案： C

Secondary data are data which have beencollected elsewhere fｏｒanother purpose, but can be adapted. Economic growthcan take on any value ａｎｄ therefore is continuous.

4..A companymanufactures two main products, J ａｎｄ K, ａｎｄ the by-product L. The by-producthas a net realisable value of $2 per litre. The following information relatesto last month, when there were no opening inventories.

Joint costs last month were $290,000.Company policy is to apportion joint costs on a physical measure basis ａｎｄ totreat the net realisable value of the by-product as a deduction from the costof the main products.What was the cost value of last month/\\'s closing inventoryof product J?

A.$13, 500

B.$15,000

C.$16,200

D.$16,400

答案：B

Net realisable value of by-product L =$20,000 (10,000 X $2)

Joint costs of products J ａｎｄ K = $270,000(290,000 - 20,000)

Costs allocated to product J = $150,000(270,000 x (50,000/ (50,000 +40,000)))

Production of J = 50,000 litres

Costs allocated toJ = $150,000 = $3 perlitre ($150,000 / 50,000)

Cost value in product J inventory at theend of the month = $ 15,000 ($3 x5,000)

5.Which of thefollowing is NOT a dimension which is used to measure performance in serviceorganisations?

A.Innovation

B.Quality inspection in advance

C.Resource utilisation

D.Financial performance

答案：B

One of the problems with services is thatthe production ａｎｄ consumption are simultaneous ａｎｄ so it cannot be inspectedfｏｒquality in advance.

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