问题：A City Council uses a balanced scorecard approach to set objectives. The performance targets it has formulated are aimed at the following five objectives:
1 To improve the reliability of the City bus services.
2 To improve the productivity of the tax-gathering department.
3 To increase the number of tax-paying businesses and households in the City.
4 To enhance the administration's management information systems.
5 To increase the capacity of the City's refuse disposal service.
Targets for these objectives have a customer perspective (C), a financial perspective (F), an internal process perspective (IP) or a learning and growth perspective (LG).
Which perspective will the performance target have for each of the five objectives listed above?
A. (C) for objective 1, (IP) for objective 2, (F) for objective 3, (LG) for objective 4 and (IP) for objective 5.
B. (IP) for objective 1, (IP) for objective 2, (F) for objective 3, (LG) for objective 4 and (C) for objective 5.
C. (C) for objective 1, (LG) for objective 2, (IP) for objective 3, (IP) for objective 4 and (F) for objective 5.
D. (IP) for objective 1, (F) for objective 2, (F) for objective 3, (LG) for objective 4 and (C) for objective 5.
答案：The correct answer is: (C) for objective 1, (IP) for objective 2, (F) for objective 3, (LG) for objective 4 and (IP) for objective 5.
A target for improving the reliability of the City bus services (objective 1) is primarily an issue of service quality, and has a customer objective. Improving productivity and capacity of services (objectives 2 and 5) have an internal process perspective. Increasing the number of tax-payers (objective 3) is a financial objective. Improving management information systems (objective 4) has an information and learning perspective.
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
