Which of the following would be a suitable performance measure of Internal Business Processes within Kaplan and Norton's 'Balanced Scorecard model?

• A.Higher P/E ratio
• B.New products developed
• C.Reduction in manufacturing cycle times
• D.Increase in market share

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Irvine and Martin presented the advantages of Foresight as the 5Cs. Which of the following are correct aspects of the 5Cs as defined by Irvine and Mart in? Select ALL that apply.

• A.Comparability
• B.Communication
• C.Co-ordination
• D.Congruence
• E.Concentration
• F.Criticality

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HH is an outdoor theatre which is based in the capital city of country N. Tickets for shows can be booked at the ticket office or online. HH has identified the following critical success factors (CSFs):
An excellent, online ticket booking system
Customer satisfaction
Which of the following would be suitable key performance indicators (KPIs) for HH? (Choose all that apply.)

• A.Customer show ratings, scored out of ten.
• B.Percentage of ticket bookings aborted before completion.
• C.Number of returning customers each year.
• D.Number of customer complaints.
• E.Profit from sales of snacks and drinks.
• F.Employee turnover.

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As a CIMA qualified Management Accountant working within a manufacturing company, you are subject to both CIMA's Code of Ethics and your company's Code of Business Conduct.
Which of the following statements are TRUE?
Select ALL that apply.

• A.As a CIMA qualified Management Accountant you must follow CIMA's Code of Ethics.
• B.Both CIMA's Code of Ethics and the company's Code of Business Conduct include references to Confidentiality. Disclosure on public interest grounds is therefore prohibited.
• C.Both CIMA's Code of Ethics and the company's Code of Business Conduct must be based on a set of basic principles.
• D.A company's Code of Business Conduct can be rules based.
• E.Where there is a difference between CIMA's Code of Ethics and the company's Code of Business Conduct, the company's Code of Business Conduct takes priority.
• F.Where there is a difference between CIMA's Code of Ethics and the company's Code of Business Conduct, CIMA's Code of Ethics takes priority.

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BCD is an independent training provider in Country P. It provides training to a wide range of corporate customers in business related subjects. All of its tutors must possess a nationally accredited training qualification before they are allowed to teach. Also, all of its courses follow nationally accredited programs and are externally monitored. This is considered to be a critical aspect of its business reputation.
BCD has one major competitor, JKL, within Country P. JKL offers similar courses to BCD but its tutors do not have to have an accredited training qualification. In addition its courses do not follow the national accredited programs and the content and style of courses varies significantly between JKL centres.
There are a number of universities which offer nationally accredited courses within Country P. BCD does not consider these as competitors, as they typically attract students wishing to undertake degree courses. The average university pass rate for nationally accredited programs is currently higher than BCD's Which of the following types of benchmarking would be most useful for BCD?

• A.Competitor
• B.Process
• C.Strategic
• D.Internal

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