Page 8 - CIMA MCS Workbook August 2018 - Day 2 Tasks
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CIMA NOVEMBER 2018 – OPERATIONAL CASE STUDY
REFERENCE MATERIALS – STEVEN POTTER’S PERFORMANCE SCHEDULE
Example Scorecard
Budget /target
Total number of members X
Revenue X
Gym operating costs (X)
Lease costs (X)
Staff costs (X)
Head office costs (X)
Depreciation (X)
Amortisation (X)
Gym operating profit X
Proposal
Gym managers get assessed annually on
(1) The total number of members and
(2) Gym operating profit.
If both targets are met, then a bonus results, otherwise none is paid.
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