ACCA PM — Performance Management Practice Exam 6

Section A

A global logistics NGO uses Big Data analytics to optimize its disaster relief supply chains. The data includes real-time GPS coordinates, unstructured social media distress signals, and historical weather patterns.

Which TWO of the following characteristics of Big Data are most directly illustrated by the inclusion of unstructured social media signals and real-time GPS updates?

Section A

FinTech Innovators Inc. is migrating its management accounting systems to a public cloud infrastructure.

Which of the following represents the MOST significant risk associated with this transition?

Section A

A commercial forestry company uses an Executive Information System (EIS) to monitor its global operations.

Which of the following is a key characteristic of an EIS compared to a standard Management Information System (MIS)?

Section A

SolarTech manufactures solar panels. The factory has a total operating cost of $120,000 per week and operates for 4,000 hours per week.
Product X has a selling price of $150 and direct material costs of $70. It takes 2 hours of factory time to produce one unit of Product X.

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

Section A

A chemical manufacturing company is implementing Environmental Management Accounting (EMA). They are using a technique that traces the physical movement of materials through the production process, identifying the cost of materials that end up in the final product versus the cost of materials that become waste.

Which EMA technique is being described?