ACCA PM — Performance Management Practice Exam 3

Section A

LogiChain is a global logistics firm that has recently migrated its entire fleet tracking and route optimization software to a cloud computing environment.

Which of the following is a primary advantage of this migration for LogiChain's performance management?

Section A

RetailX, a fast-fashion retailer, is implementing a Big Data analytics system to analyze customer purchasing patterns from social media, in-store sensors, and online transactions.

Which TWO of the following represent the 'Variety' and 'Velocity' characteristics of Big Data in this context?

Section A

EduTech Solutions is developing a new online certification course. The market research indicates that the maximum price students are willing to pay is $150. The company requires a profit margin of 20% on the selling price. The estimated current cost to deliver the course is $135 per student.

What is the target cost gap per student?

Section A

BioGen is a pharmaceutical company that spends heavily on research and development (R&D) before a drug is launched. Once launched, production costs are relatively low, but marketing costs are high in the early years.

Why is lifecycle costing particularly relevant for BioGen?

Section A

Artisan Bakes produces a specialty sourdough bread. The bottleneck resource is the fermentation room.
Selling price per loaf: $8.00
Direct material cost per loaf: $2.00
Total factory costs (excluding materials) per day: $1,200
Time required in fermentation room per loaf: 0.5 hours
Total fermentation room hours available per day: 200 hours

Calculate the Throughput Accounting Ratio (TPAR) for the sourdough bread. (Enter your answer to two decimal places)