(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative

non-financial performance measures that could be used to assess the ‘quality of service’ provided by the

Dental Health Partnership. (3 marks)

(b) Comment (with relevant calculations) on the performance of the business of Quicklink Ltd and Celer

Transport during the year ended 31 May 2005 and, insofar as the information permits, its projected

performance for the year ending 31 May 2006. Your answer should specifically consider:

(i) Revenue generation per vehicle

(ii) Vehicle utilisation and delivery mix

(iii) Service quality. (14 marks)

5 A management accounting focus for performance management in an organisation may incorporate the following:

(1) the determination and quantification of objectives and strategies

(2) the measurement of the results of the strategies implemented and of the achievement of the results through a

number of determinants

(3) the application of business change techniques, in the improvement of those determinants.

Required:

(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your

answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking

organisations and not-for-profit organisations in order to highlight any differences between the two types of

organisation. (14 marks)

(b) Provide an example that illustrates a structured application of the terms contained in the above statement in

respect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)

(d) Discuss the main benefits that might accrue from the successful implementation of a Total Quality

Management programme by the management of the combined entity. (5 marks)

Note: requirement (a) includes 4 professional marks.

A central feature of the performance measurement system at TSC is the widespread use of league tables that display

each depot’s performance relative to one another.

Required:

(b) Evaluate the potential benefits and problems associated with the use of ‘league tables’ as a means of

measuring performance. (6 marks)

(c) Critically discuss the adoption of activity-based management (ABM) in companies such as TOC. (6 marks)

(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that

would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your

answer should consider each of these three variables in isolation. State any assumptions that you make.

(6 marks)

(iii) Whether or not you agree with the statement of the marketing director in note (9) above. (5 marks)

Professional marks for appropriateness of format, style. and structure of the report. (4 marks)

(b) The Superior Fitness Co (SFC), which is well established in Mayland, operates nine centres. Each of SFC’s

centres is similar in size to those of HFG. SFC also provides dietary plans and fitness programmes to its clients.

The directors of HFG have decided that they wish to benchmark the performance of HFG with that of SFC.

Required:

Discuss the problems that the directors of HFG might experience in their wish to benchmark the performance

of HFG with the performance of SFC, and recommend how such problems might be successfully addressed.

(7 marks)