F2练习题Part E：绩效衡量相关习题.pdfVIP

F2练习题

PartE:PerformanceMeasurement

17PerformanceMeasurement

17.1Whichoneofthefollowingperformanceindicatorsisafinancialperformancemeasure?

ACashflow

BQualityrating

CNumberofcustomercomints

DSystem(machine)downtime

17.2Agovernmentbodyusesmeasuresbaseduponthe‘threeEs’tothemeasurevaluefor

moneygeneratedbyapubliclyfundedhospital.Itconsidersthemostimportantperformance

measuretobe‘costpersuccessfullytreatedpatient’.WhichofthethreeE’sbestdescribesthe

abovemeasure?

AEconomyBEfficiencyCEffectivenessDExternality

17.3Allofthefollowing,exceptone,aresoundprincipfordevisingobjectivesinorderto

enactthecorporatemission.Whichistheexception?

ATheyshouldbeobservableormeasurable

BTheyshouldbespecific

CTheyshouldrelatetoaspecifiedtimeperiod

DTheyshouldbeeasilyachievable

17.4Howdoessettingobjectivesrelatetothemissionstatementofanorganization?

AThemissiongivesmanagersafocusforsettingobjectives

BThemissionstateswhattheobjectivesare

CThemissionhasnothingtodowithsettingobjectives

DThemissionandtheobjectivesareidentical

17.5Inorderforabusiness’sstrengthtohavearealbenefit,ithastobelinkedtocriticalsuccess

factors.Whatarecriticalsuccessfactors?

F2练习题

E部分：绩效衡量

17绩效衡量

17.1以下哪一项绩效指标是财务绩效衡量指标？

A现金流B质量C客户投

诉数量D系统（机器）停机时

间

17.2机构使用基于“三个E”的措施来衡量公立医院产生的价值。它认为最

重要的绩效衡量是“每位成功治疗患者的成本”。三个E中哪一个最能描述上述

措施？

A经济B效率C效果D外部性

17.3除一项外，以下所有内容都是制定目标以实现公司使命的合理原则。哪一个是例

外？

A它们应该是可观察或可测量的B它们应

该是具体的C它们应该与特定的时间段相

关D它们应该很容易实现

17.4设定目标与组织的使