ACCA · Question 38 · Syllabus F: Performance measurement

SECTION B - MULTI-TASK QUESTION 3 (PERFORMANCE MEASUREMENT)

Scenario: EcoTransit operates a fleet of electric city buses.
Financial Data for the year:

• Revenue: $8,000,000
• Operating Profit (PBIT): $1,200,000
• Capital Employed: $6,000,000
• Cost of Capital: 10%

Non-Financial Data:

• Total bus journeys scheduled: 50,000
• Journeys arriving on time: 46,000
• Total passenger complaints: 1,500

Calculate/Identify the following 5 items:

1. Return on Investment (ROI) %
2. Residual Income (RI) $
3. Operating Profit Margin %
4. On-time arrival rate %
5. Under which Balanced Scorecard perspective would 'Passenger Complaints' be monitored?

Select the option that correctly identifies all 5 answers.