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及時接收考試資訊及
備考信息
P5知識點講解-業績指標 (3)
ACCA P5考試:PERFORMANCE INDICATORS
For example, consider a passenger train company called TTTE: 1. Title of performance measure |
Punctuality (the percentage of trains arriving at their destination on time). |
2. Purpose of performance measure |
TTTE’s strategic objective is to provide comfortable, reliable and punctual services to passengers. TTTE competes with other train companies, cars, buses and airlines. Punctuality is seen as a key competitive lever and therefore must be measured. |
3. Other performance measures affected |
Safety – safety checks and speed limits will take priority over punctuality |
4. Who is held responsible? |
Operations director. |
5. Source data, measurement and calculation of the measure. |
The duty manager at each station is responsible for logging the arrivals time of each train. A five-minute margin is allowed ie a train is logged ‘on time’ if it is no later than 5 minutes after the advertised time. Beyond five minutes the actual time by which the train is late is logged. Results will be calculated in percentage bands: on time, up to 15 minutes late, >15–30 minutes late, >30 minutes – one hour late, >one hour late, and so on. |
6. Investigations and explanations |
While logging late arrivals, station duty managers should also note the cause where possible. The operations director must collate this information |
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