快速查題-ACCA英國(guó)注冊(cè)會(huì)計(jì)師試題

Discuss one potential problem that might be experienced as a result of using ROI to appraise the performance of the divisions.Recommend one alternative performance measure that could be used to address this problem.

Explain why it might be preferable for Managers not to be involved in setting their own budgets when meeting the budget is used as a basis for performance measurement.

Explain the meaning of the term 'critical success factors' in a business giving examples of such factors.

Briefly discuss the strengths and weaknesses of ROI and Rl as methods of assessing the performance of divisions.

Explain two factors that should be considered when designing divisional performance measures.

Describe the three elements of VFM

What is the difference between internal and functional benchmarking?

What are the problems of only using financial performance indicators for measuring the performance of a company?

A company uses a standard absorption costing system. Last month budgeted production was 8,000 units and the standard fixed production overhead cost was $15 per unit. Actual production last month was 8,500 units and the actual fixed production overhead cost was $17 per unit.What was the total adverse fixed production overhead variance for last month?

A cost centre had an overhead absorption rate of $4.25 per machine hour, based on a budgeted activity level of 12,400 machine hours.In the period covered by the budget, actual machine hours worked were 2% more than the budgeted hours and the actual overhead expenditure incurred in the cost centre was $56,389.What was the total over or under absorption of overheads in the cost centre for the period?