Page 189 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 189
Supplementary objective test questions
CHAPTER 7 – ALTERNATIVE MEASURES OF PERFORMANCE
7.1 Match the following key performance indicators (KPIs) to the appropriate
perspectives of the balanced score card.
1 % deliveries on time
2 % Return customers
3 Revenue growth
4 % staff up to date with all recommended training
5 % Products returned as unsatisfactory
6 % projects completed within budget
7 ROCE
8 % Employee suggestions implemented
7.2 Which of the following are usually found in a 'beyond budgeting' system?
(i) Fixed rewards for achieving a target.
(ii) Centralised control over goals and plans.
(iii) Resource allocation that adapts rapidly to changing circumstances.
(iv) Continuous planning and the use of rolling forecasts.
A (i) and (ii)
B (ii) and (iii)
C (i) and (iv)
D (iii) and (iv)
183
