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P5知識(shí)點(diǎn)講解-業(yè)績(jī)指標(biāo) (3)

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2016/08/12 17:58:52 字體:

P5知識(shí)點(diǎn)講解-業(yè)績(jī)指標(biāo) (3)

ACCA P5考試:PERFORMANCE INDICATORS

For example, consider a passenger train company called TTTE: 1. Title of performance measure

Punctuality (the percentage of trains arriving at their destination on time).

2. Purpose of performance measure

TTTE’s strategic objective is to provide comfortable, reliable and punctual services to passengers. TTTE competes with other train companies, cars, buses and airlines. Punctuality is seen as a key competitive lever and therefore must be measured.

3. Other performance measures affected

Safety – safety checks and speed limits will take priority over punctuality
Cleanliness – it might be necessary to occasionally reduce cleaning to keep to the timetable.
Energy consumption running a train faster than normal (though within speed limits) will cause higher fuel consumption but punctuality takes precedence.

4. Who is held responsible?

Operations director.

5. Source data, measurement and calculation of the measure.

The duty manager at each station is responsible for logging the arrivals time of each train. A five-minute margin is allowed ie a train is logged ‘on time’ if it is no later than 5 minutes after the advertised time. Beyond five minutes the actual time by which the train is late is logged. Results will be calculated in percentage bands: on time, up to 15 minutes late, >15–30 minutes late, >30 minutes – one hour late, >one hour late, and so on.

6. Investigations and explanations

While logging late arrivals, station duty managers should also note the cause where possible. The operations director must collate this information

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