Page 190 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Subject P2: Advanced Management Accounting

7.3 WindLab manufactures and installs wind farms at various sites in country Y. All
sites are monitored by the government as part of their initiatives on use of
renewable energy. The regulators collect information on energy produced,
installation efficiency and defects found. This is then published in league tables
for all wind farm manufacturers to review.

As part of WindLab’s performance review, these league tables would be
an example of which type of benchmarking?

A Internal

B Historic

C Competitive

D Generic

184