5 A management accounting focus for performance management in an organisation may incorporate the following:(1) the determination and quantification of objectives and strategies(2) the measurement of the results of the strategies implemented and of the achievement of the results through a

number of determinants(3) the application of business change techniques, in the improvement of those determinants.

Required:(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your

answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking

organisations and not-for-profit organisations in order to highlight any differences between the two types of

organisation. (14 marks)

[单选题]Configuration management is focus on the specification ofboth the deliverab

[试题]5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting StandardsB．oard (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reportingfinancial performance/comp

[试题]You are the manager responsible for performing hot reviews on audit files where there is a potential disagreementbetween your firm and the client regarding a material issue. You are reviewing the going concern section of the auditfile of Dexter Co, a

[单选题]The most important factor in engine performance is the actual power output at the end of the crankshaft available for doing workThis is known as （）.A . indicated horsepowerB . brake horsepowerC . net horsepowerD . friction horsepower

[单选题]Changing an accounting estimate:A.Is reported prospectively.B.Requires rest

[名词解释] seizure focus

[试题]4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework forfinancial accounting and reporting. The goals of the project are to build on the existing frameworks and converge theminto a common

[试题](ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements ofA．mbush for the year ended 30 November 2005. (4 marks)

[试题](c) Wader is reviewing the accounting treatment of its buildings. The company uses the ‘revaluation model’ for itsbuildings. The buildings had originally cost $10 million on 1 June 2005 and had a useful economic life of20 years. They are being depreci

[名词解释] 英译中：Accounting cost