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CIMA BA2 Practice Test Chapter 9-Performance measurement
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CIMA BA2 Practice Test Chapter 9-Performance measurement
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BA 2 - Fundamentals of Management AccountingPractice questions
Performance measurement
Chapter nine
, 1
01. JKL has two production divisions, X and Y which operate as investment centres. A report
for July has been prepared for the two divisions and extracts are shown below:
X Y
$000 $000
Sales revenue 300 550
Direct costs of production 160 230
Indirect costs of production 50 160
Non-production costs 25 32
Capital employed 500 1,300
Calculate the following for divisions X and Y:
X Y
Gross margin _________ _________
% %
ROCE _________ _________
% %
02. Companies XYZ and ABC are both involved in retailing.
Relevant information for the year ended 30 September 20X5 was as follows:
XYZ ABC
$000 $000
Sales revenue 50,000 200,000
Operating profit 10,000 10,000
Capital employed 50,000 50,000
Prepare the following ratios for both companies and comment on the results:
(a) ROCE
(b) Operating margin
BA 2 - Performance measurement. Quantia Learning
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