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题目:

A public health clinic is the subject of a scheme to measure its efficiency and effectiveness. Amonga number of factors, the 'quality of care provided' has been included as an aspect of the clinic'sservice to be measured. Three features of 'quality of care provided' have been listed.

(1) Clinic's adherence to appointment times

(2) Patients' ability to contact the clinic and make appointments without difficulty

(3) The provision of a comprehensive patient health monitoring programme

Required

(i) Suggest a set of quantitative measures which can be used to identify the effective level ofachievement of each of the features listed.

(ii) Indicate how these measures could be combined into a single 'quality of care' measure.

题目:

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Non profit seeking organisations

18

【论述题】

The absence of the profit measure in non profit seeking organisations causes problems for themeasurement of their efficiency and effectiveness.

Required

(i) Explain why the absence of the profit measure should be a cause of the problems referredto.

(ii) Explain how these problems extend to activities within business entities which have a profitmotive. Support your answer with examples.

题目:

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

题目:

One of the objectives of a local government body could be 'to provide adequate street lighting throughoutthe 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. Howmuch 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 andreduced crime How much is too little

题目:

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

题目:

Which of the following is an example of an internal stakeholder

A

Shareholders

B

Employees

C

Suppliers

D

Financiers

题目:

Which TWO of the following are most likely to be performance measures for a not for profitorganisation

(1) Efficient resource allocation.

(2) Return on investment (ROI) and residual income (RI)

(3) Minimising the cost of resources used.

(4) Success measured against competition

A

1 and 2

B

2 and 3

C

3 and 4

D

1 and 3

题目:

A government body uses measures based on the 3Es to measure value for money generated by apublicly funded hospital. It considers the most important performance measure to be 'cost persuccessfully treated patient'

Which of the 3Es best describes the above measure

A

Externality

B

Economy

C

Efficiency

D

Effectiveness

题目:

For a not for profit organisation with multiple objectives, which aspect of performance is the mostdifficult to assess

A

Financial

B

Economy

C

Efficiency

D

Effectiveness

题目:

Economy means cost cutting. True or false

A

True

B

False

题目:

The public service funding system operates on the basis that performance against non-financial objectivesleads to a reduction in the level of funding. True or false

A

True

B

False

题目:

Stakeholders will have different objectives and companies may deal with this by having arange of performance measures to assess the achievement of these objectives.

Which of the following statements is true in relation to stakeholders

A

The aim of all performance measures should be to increase short term profit

B

The only interest of the government is that companies pay their taxes

C

Shareholders will be looking for increasing dividends and increased share price

D

Only internal stakeholders need to be considered by companies

题目:

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

A

Rewards should be linked to a wider variety of performance measures includingsome nonfinancial measures

B

Managers should only be rewarded for the results achieved in their own departments

C

Any capital investment decision should be judged using the payback method ofinvestment appraisal

D

Setting targets involving the overall performance of the company will be moremotivating for managers

题目:

Which of the following statements regarding standard setting is correct

A

Imposed standards are more likely to be achieved

B

Managers across the organisation should be targeted using the same standards

C

Standards should be set at an ideal level with no built in stretch

D

Participation in standard setting is more motivating than where standards areimposed

题目:

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

A

Delaying payments to payables

B

Shortening the useful economic life of a non-current asset

C

Overstatement of a prepayment

D

Overstatement of an accrual

题目:

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

A

(1) only

B

(2) only

C

Neither (1) nor (2)

D

Both (1) and (2)

题目:

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

A

Economy

B

Efficiency

C

Effectiveness

D

Expertise

题目:

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.

A

(1) only

B

(2) only

C

Both (1) and (2)

D

Neither (1) nor (2)

题目:

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

A

Economy

B

Effectiveness

C

Efficiency

D

Externality

题目:

Explain the potential benefits of operating a transfer pricing system within a divisionalisedcompany.

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