题型：单选题 难度星级：★★★★★ 
6.4万热度
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%
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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
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
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
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
give five examples of a financial performance measure.
how do quantitative and qualitative performance measures differ
choose the correct words from those highlighted.
in general, a current ratio in excess of 1/less than 1/approximately zero should be expected.
fill in the blanks.
nfpis are less likely to be …………………. than traditional profit-related measures and they shouldtherefore offer a means of counteracting ………………………….. .