F2 (MA/FMA) – Chapter 17 – PART F – CBE MCQs – ACCA

These are ACCA F2 (MA/FMA) Management Accounting MCQs for Part-F of the Syllabus “Performance measurement”.

These MCQs are designed in a way that students could better understand the exam format and get used to practice online. This approach will reduce exam stress and enable students to prepare better.

We request the students, Not to solve the MCQs until they have learned and finished the entire F2 (MA/FMA) Management Accounting Chapter 17 – Assessing non-financial performance and Syllabus Area Part-F “Performance measurement”.

All the questions are compulsory, so do not skip any.


Course: ACCA – Associations of Chartered Certified Accountants
Fundamental Level: Knowledge, FIA – Foundation in Accounting
Subject: Management Accounting
Paper: F2 – MA/FMA
Chapter: Assessing non-financial performance
Chapter Number: 17 of the Practice and Exam Kit
Syllabus Area: C – Performance measurement
Questions Type: CBE MCQs
Exam Section Type: Section A

Syllabus Area

These Multiple Choice Questions (MCQs) cover the Syllabus Area Part F of the Syllabus; Performance measurement of ACCA F2 (MA/FMA) Management Accounting Module.


These multiple-choice questions (MCQs) are not timed, allowing students to solve them without feeling any pressure and to pay proper attention to the questions.


Students can see their result at the end of the Quiz. They can also be able to see the number of correct and wrong questions. Moreover, the explanation of wrong questions.

Types of Questions

MCQs: Choose one from the given options.
Multiple choice: Choose all those answers which seem correct/ or incorrect to you, as per the requirement of the question. Keep your eye on the wording “(select all those which are correct/ or incorrect)“.
Drop-down: Select from the list provided.
Type numbers: Type your answer in numbers as per the requirement of the question.

2 votes, 1 avg

F2 - Chapter 17 - Part A - MCQs

Course: ACCA - FIA
F2 (MA/FMA) Management Accounting
Chapter: 17 - Assessing non-financial performance
Syllabus Area: F - Performance measurement
Exam Section: Section A
Questions type: MCQs
Time: No Time Limit


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1 / 12

The balanced scorecard measures performance from four perspectives.

What are they?

2 / 12

Qual Co is keen to increase the use they make of non-financial performance measures in their overall performance measurement activities. In particular, they are keen to improve customer retention and so want to focus on the quality of service they provide to their customers.

Which of the following measures would be most appropriate as a measure of service quality?

  1. Number of customer complaints
  2. Number of repeat orders as a proportion of total orders
  3. Sales volume growth

3 / 12

Balance Co is looking to introduce a balanced scorecard and is finalizing the measures to use for the 'innovation and learning' perspective.

Which one of the following is not relevant for this perspective?

4 / 12

In not for profit businesses and state-run entities, a value-for-money audit can be used to measure It covers three key areas: economy, efficiency and effectiveness.

Which of the following could be used to describe effectiveness in this context?

5 / 12

Which of the following are non-financial objectives?

  1. Growth of sales
  2. Diversification
  3. Contented workforce
  4. Increase earnings per share

6 / 12

Which of the following would be suitable for measuring resource utilization?

  1. Efficiency
  2. Productivity
  3. Relative market share

7 / 12

Why would an organisation use non-financial performance measures?

8 / 12

A government body uses measures based upon the 'three Es' to the measure value for money generated by a publicly funded It considers the most important performance measure to be 'cost per successfully treated patient'.

Which of the three E's best describes the above measure?

9 / 12

Which of the following statements are true?

  1. Non-financial performance indicators are less likely to be manipulated than financial ones
  2. Non-financial performance indicators offer a means of counteracting short-termism

10 / 12

Which of the following best describes the advantage of a balanced scorecard approach?

11 / 12

Which of the following would be suitable for measuring resource utilisation in a parcel delivery company?

12 / 12

Which TWO of the following performance measures would be helpful for a service industry company?

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