ACCA考试 F7阶段测试:Alternative models

来源:中国ACCA考试网发布时间:2020-03-02 14:49发布者:qhw

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Question
:Which of these would be realistic performance measures to apply to a charity?
 
A. Budgetary variance analysis.
 
B. Number of contributors against previous year.
 
C. Investment appraisal.
 
D. Results measured against Key Performance Indicators.
 
 
The correct answers are:
 
Budgetary variance analysis
 
Results measured against Key Performance Indicators
 
Number of contributors against previous year
 
A charity will need to show how it has spent its budget, how far it has achieved its aims (KPIs) and how much it has expanded its contributor base.
 
Investment appraisal does not apply. Charities do not have the purpose of earning a return on investment
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