A chain of supermarkets compares the performance of its fleet of delivery lorries with that ofa successful company that delivers goods by road.Which type of benchmarking is it using?
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A Economy B Effectiveness C Efficiency D Externality
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A Increase by 25% Unchanged B Reduce by 10% Unchanged C Increase by 25% Reduce by 20% D Reduce by 10% Reduce by 20%
3 .A division has a capital employed of $2,000,000 and earns an operating profit of $600,000. Itis considering a project that will increase operating profit by $20,000 but would increase itscapital employed by $80,000. A rate of 15% is used to compute interest on capital employed.What will be the effect on residual income and return on capital employed if the divisionaccepts the project?Residual income Return on investment
A Increase Increase B Increase Decrease C Decrease Increase D Decrease Decrease
4 .Which of the following is the best definition of return on capital employed?
A Profit before interest and tax ÷ Ordinary shareholders’ funds × 100 B Profit before interest and tax ÷ (Ordinary shareholders’ funds + Non-currentliabilities) × 100 C Profit after interest and tax ÷ Ordinary shareholders’ funds × 100 D Profit after interest and tax ÷ (Ordinary shareho...
5 .Which of the following costs would be considered to be the responsibility of the managerof a profit centre?(1) Direct labour(2) Variable production overhead(3) Imputed interest on capital invested(4) Depreciation on machinery
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A 5·3% B 6·7% C 26·7% D 46·7%
8 .Which term is applied to management’s ability to monitor and supervise expenditure inorder to ensure that organizational objectives are achieved?
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