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1、01technicalperformancerelevanttOaccaqualificatiOnPaPerf5OneofthekeyareasofthePaperF5syllabusisthatofperformancetable1:tiP’sfinancialresults2008and2009measurementandcontrol.Itisperhapsmoreintegraltothewhole20082009areaofperformancemanagementthan$$anyothertopicexamined
2、undertheSales5,250,0005,320,000syllabus.Howdisappointingthen,thatLessexpenses:thesequestionsareoftenamongtheWages2,500,0002,200,000poorestansweredonthepaper.Maintenance–routine80,00070,000Itwouldnotbepossible,inaRepairs260,000320,000singlearticle,tocovereverytypeofDi
3、rectorssalaries150,000160,000performancemeasurementquestionDirectorsbonuses15,00018,000thatcouldbeexamined.ThisarticleOthercosts(includingdepreciation)1,200,0001,180,000willthereforefocusonaclassicperformancemeasurementquestion,Netprofit1,045,0001,372,000whichinvolve
4、sacombinationoffinancialandnon-financialanalysis.IBookvalueofassetsatstartofyear13,000,00012,000,000willtakeyouthroughtheperformanceDividendpaid500,000650,000measurementquestionthatappearedNumberofvisitors150,000140,000intheDecember2009paper,stepbystep,showingyouhowI
5、wouldexpectsuchaquestiontobeanswered.Thequestionreadasfollows:OneOfthekeyareasOfthePaPerf5syllabusThatcherInternationalPark(TIP)isaisthatOfPerfOrmancemeasurementandthemeparkandhasformanyyearsbeencOntrOl.itisPerhaPsmOreintegraltOtheasuccessfulbusiness,whichhastradedpr
6、ofitably.AboutthreeyearsagothewhOleareaOfPerfOrmancemanagementthandirectorsdecidedtocapitaliseontheiranyOthertOPicexaminedunderthesyllabus.successandreducedtheexpendituremadeonnewthrillrides,reducedroutinemaintenancewherepossible(decidinginsteadtorepairequipmentwheni
7、tbrokedown)andmadeacommitmenttoregularlyincreaseadmissionprices.Onceanadmissionpriceispaidcustomerscanuseanyofthefacilitiesandridesforfree.Thesestepsincreasedprofitsconsiderably,enablinggooddividendstobepaidtotheownersandbonusestothedirectors.Thelasttwoyearsoffinanci
8、alresultsareshownopposite.TIPoperatesinacountrywheretheaveragerateofinflationisaround1%perannum.studentaccOuntantissue14/201002Stud
