ACCA PM — Performance Management Practice Exam 4

Section A

AgriCorp, a large-scale agricultural business, has recently implemented a system of drones and ground sensors to monitor soil moisture, crop health, and micro-climate weather patterns across its 10,000-hectare farm. The data collected includes high-resolution images, continuous temperature feeds, and unstructured text reports from agronomists.

Which characteristic of Big Data is most prominently demonstrated by the inclusion of images, continuous sensor feeds, and unstructured text reports?

Section A

GlobalHealth NGO operates in 15 developing countries, providing emergency medical relief. They are considering migrating their legacy on-premise IT infrastructure to a cloud computing model to manage patient records and logistics.

Which TWO of the following are primary advantages of cloud computing for GlobalHealth NGO?

Section A

NovaTech is a startup developing a revolutionary AI-driven translation earpiece. Market research indicates that the maximum selling price the market will bear is $160 per unit. NovaTech's investors require a profit margin of 30% on the selling price.

The current estimated cost to manufacture the earpiece is $125 per unit.

Calculate the target cost gap per unit. (Enter the numerical value only, without the $ sign)

Section A

MetroWater, a public utility company, is transitioning from traditional absorption costing to Activity-Based Costing (ABC) to better understand the costs of its water treatment, distribution, and customer service departments.

Which of the following statements regarding the implementation of ABC at MetroWater is true?

Section A

Titan Heavy Industries manufactures industrial cranes. The factory operates a bottleneck process in the welding department.

For Product X, the selling price is $5,000 and the direct material cost is $2,000. It takes 10 hours of welding time to produce one unit of Product X.
The total factory costs (excluding direct materials) are $1,200,000 per month, and the total available welding hours are 5,000 hours per month.

What is the Throughput Accounting Ratio (TPAR) for Product X?