ExpertACCA · Question 38 · F. Performance measurement
SECTION B - MULTI-TASK QUESTION 3 (PERFORMANCE MEASUREMENT)
Scenario: GlobalCare is an international NGO providing disaster relief. Management is evaluating the performance of its recent 'Clean Water Initiative' using both financial and non-financial metrics, as well as the Value for Money (VFM) framework.
Data for the initiative:
- Total funds raised: $5,000,000
- Fundraising costs: $500,000
- Water purification kits purchased: 100,000 kits
- Total cost of kits: $3,000,000
- People provided with clean water: 400,000 people
Based on the scenario, answer the following 5 sub-tasks.
Task 1: Calculate the fundraising efficiency ratio (Fundraising costs as a percentage of Total funds raised).
Task 2: Calculate the cost per water purification kit purchased.
Task 3: Calculate the cost per person provided with clean water (using the cost of kits).
Task 4: Under the VFM framework, which 'E' is demonstrated by negotiating a 10% bulk discount on the purchase of the water kits?
Task 5: Under the Balanced Scorecard, in which perspective would 'Number of volunteers trained in water purification' be placed?
SECTION B - MULTI-TASK QUESTION 3 (PERFORMANCE MEASUREMENT)
Scenario: GlobalCare is an international NGO providing disaster relief. Management is evaluating the performance of its recent 'Clean Water Initiative' using both financial and non-financial metrics, as well as the Value for Money (VFM) framework.
Data for the initiative:
- Total funds raised: $5,000,000
- Fundraising costs: $500,000
- Water purification kits purchased: 100,000 kits
- Total cost of kits: $3,000,000
- People provided with clean water: 400,000 people
Based on the scenario, answer the following 5 sub-tasks.
Task 1: Calculate the fundraising efficiency ratio (Fundraising costs as a percentage of Total funds raised).
Task 2: Calculate the cost per water purification kit purchased.
Task 3: Calculate the cost per person provided with clean water (using the cost of kits).
Task 4: Under the VFM framework, which 'E' is demonstrated by negotiating a 10% bulk discount on the purchase of the water kits?
Task 5: Under the Balanced Scorecard, in which perspective would 'Number of volunteers trained in water purification' be placed?
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