Measures used to assess the performance of a manager or division should:

I. distinguish between whether it is the manager or division which is being assessed

II$.$ be based only on factors which the manager can control $($or the division can be held accountable for$)$

III. achieve long$-$term as well as short$-$term objectives

IV$.$ achieve goal congruence across an organisation

Which aims are valid?

Which of the following would NOT be the correct perspective for the relevant performance target of a hospital?

A $[]$ To improve the speed at which $x-$rays for patients are processed and take B $[]$ To increase the number of weekly occupants of beds $-$ a financial perspective

C $[]$ To enhance the hospital management information systems $-$ learning and

D $[]$ To improve the speed at which the telephone is answered by reception customer perspective

Which of the following is NOT an implication of operating a system of responsibility accounting?

$A,[,]$

$B,1,$

A manager is held responsible for the costs incurred by head office

A manager is held responsible for all the costs under his control

A manager is held responsible for the costs incurred by other managers under his supervision

D $[]$ A manager is held responsible for only the costs under his control

Which of the following would probably NOT be contained in a budget manual?

An organisation chart

Specimen budgetary control reports

A timetable for budgel preparation

The production usage budget

Which of the following items would be included in a cash budget?

$A[]$

$B[,]$

$C[,]$

$D[,]$

The profit on sale of non$-$current assets

The writing$-$off of an ifrecoverable receivable

The receipt of dividends from investments owned by the business Depreciation of production machinery