2025年ACCA《业绩管理》实务题模拟卷.docxVIP

2025年ACCA《业绩管理》实务题模拟卷

考试时间：______分钟总分：______分姓名：______

指示：请根据以下情景和相关要求回答问题。

情景：

YouareaseniormanageratAlphaManufacturingPlc,acompanythatproducesarangeofconsumerelectronicsproducts.Thecompanyoperatesfromseveralmanufacturingsitesandhasanetworkofdistributorsworldwide.AlphaManufacturingPlcusesabalancedscorecard(BSC)approachtoperformancemanagement,withfourPerspectives:Financial,Customer,InternalBusinessProcesses,andLearningGrowth.Thecompanysstrategicobjectivesforthenextyearincludeincreasingmarketshare,improvingproductquality,reducingproductioncosts,andenhancingemployeeskills.

Thecompanyscurrentperformancedataforthelastfinancialyearisasfollows:

*Salesrevenue:￡500million

*Marketshare:10%

*Productdefectrate:5%

*Productioncostperunit:￡80

*Employeesatisfactionsurveyscore:70/100

*Employeetraininghoursperemployee:20hours

Thecompanysbudgetedperformanceforthenextfinancialyear,basedonitsstrategicobjectives,includesthefollowingtargets:

*Increasemarketshareto12%

*Reduceproductdefectrateto3%

*Reduceproductioncostperunitto￡75

*Increaseemployeesatisfactionsurveyscoreto75/100

*Increaseemployeetraininghoursperemployeeto25hours

AlphaManufacturingPlcisalsoconsideringimplementinganewperformancemanagementsystemthatincorporatesnon-financialperformanceindicators(NFPIs)moreextensivelyintotheperformanceevaluationprocess.Theproposedsystemwouldincludeindicatorssuchascustomersatisfaction,employeeengagement,andinnovation.

要求：

1.CriticallyevaluatethefourPerspectivesofthebalancedscorecardapproachusedbyAlphaManufacturingPlc.Inyourevaluation,discusstherelevanceandlimitationsofeachPerspectiveinachievingthecompanysstrategicobjectives.

2.Calculatethevariancesbetweenthecompanysactualperformanceanditsbudgetedperformanceforthel