ACCA考试辅导：F2模拟练习

　　Question：A division of a service company is aware that its recent poor performance has been attributable to a low standard of efficiency amongst the workforce, compared to rival firms. The company is adopting a balanced scorecard approach to setting performance targets. As part of its objective of closing the skills gap between itself and rival companies, the division's management has set a target of providing at least 40 hours of training each year for all its employees.

　　What does this performance target reflect?

　　A. A customer perspective

　　B. A learning and growth perspective

　　C. A finance perspective

　　D. An internal process perspective

　　The correct answer is: A learning and growth perspective

　　A target of providing at least 40 hours of training every year to improve skills and productivity has a learning and growth perspective.

　　Question：Which of the following statements are valid criticisms of return on investment (ROI) as a performance measure?

　　A. Its use may discourage investment in new or replacement assets

　　B. It is misleading if used to compare departments with assets of different ages

　　C. The figures needed are not easily available

　　D. It is misleading if used to compare departments with different levels of risk

　　The correct answers are:

　　It is misleading if used to compare departments with different levels of risk,

　　It is misleading if used to compare departments with assets of different ages

　　and

　　Its use may discourage investment in new or replacement assets.

　　The figures needed to calculate ROI are easily available from the financial accounting records.