题型：单选题 难度星级：★★★★★ 
3.3万热度
which of the following statements, regarding the existence of multiple objectives in not-for-profit organisations, is/are correct
(1) they ensure goal congruence between stakeholders.
(2) compromise between objectives can be problematic.
(1) only
(2) only
both (1) and (2)
neither (1) nor (2)
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a government is looking at assessing hospitals by reference to a range of both financial andnon-financial factors, one of which is survival rates for heart by-pass operations andanother is ‘cost per successfully treated patient’.
which of the three e’s in the ‘value for money’ framework is not measured here
economy
effectiveness
efficiency
externality
explain the potential benefits of operating a transfer pricing system within a divisionalisedcompany.
division y of chardonnay currently has capital employed of $100,000 and earns an annual profitafter depreciation of $18,000. the divisional manager is considering an investment of $10,000 inan asset which will have a ten-year life with no residual value and will earn a constant annual profitafter depreciation of $1,600. the cost of capital is 15%.
calculate the following and comment on the results.
(i) the return on divisional investment before and after the new investment
(ii) the divisional residual income before and after the new investment
divisional performance measures
【论述题】
compare and contrast the use of residual income and return on investment in divisionalperformance measurement, stating the advantages and disadvantages of each.
there are two profit centres, a and b. profit centre a transfers a product to profit centre b, butcould also sell the product in an external market at a price of $30. the marginal cost of making theproduct in profit centre a is $8 per unit and the full cost is $14 per unit. there would be a variablecost of $1 per unit for sales and distribution to customers in the external market, but no such costsfor internal transfers.
to avoid disputes between the profit centre managers, what should be the transfer price for theproduct
$ _______
a government is trying to assess schools by using a range of financial and non-financialfactors. one of the chosen methods is the percentage of students passing five exams ormore.
which of the three es in the value for money framework is being measured here
economy
efficiency
effectiveness
expertise
the following statements have been made about measuring performance in not-for-profitorganisations:
(1) output does not usually have a market value, and it is therefore more difficult tomeasure 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
(1) only
(2) only
neither (1) nor (2)
both (1) and (2)
the senior manager is suspicious of a local manager’s accounts and thinks that the profitperformance may have been overstated.
which of the following would be a plausible explanation of an overstatement of profit
delaying payments to payables
shortening the useful economic life of a non-current asset
overstatement of a prepayment
overstatement of an accrual
which of the following statements regarding standard setting is correct
imposed standards are more likely to be achieved
bmanagers across the organisation should be targeted using the same standards
standards should be set at an ideal level with no built in stretch
participation in standard setting is more motivating than where standards areimposed
when setting performance measurement targets it should be considered that there is thepossibility that managers will take a short term view of the company and may even betempted to manipulate results in order to achieve their targets.
which of the following would assist in overcoming the problems of short-termism andmanipulation of results
rewards should be linked to a wider variety of performance measures includingsome nonfinancial measures
managers should only be rewarded for the results achieved in their own departments
any capital investment decision should be judged using the payback method ofinvestment appraisal
setting targets involving the overall performance of the company will be moremotivating for managers