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WorksheetsPerformance Measurement
Total questions: 60
Worksheet time: 2hrs 59mins
Return on investment =
(Operating profit ÷ Cost ) x 100
(Operating profit ÷ Investment) x 100
(Operating profit ÷ Revenue) x 100
(Operating profit ÷ Sales) x 100
Residual Income =
Operating profit - (Return on sales x Income)
(Operating profit - Required rate of return) x Investment
Operating profit - (Required rate of return x Invesment)
Operating profit - (Required rate of return x Operating profit)
Set goals or set of goals.
Define the current situation.
Identify things that help and hinder goals.
Develop a plan or set of actions to achieve the goal.
Are steps in ...
evaluating
actuating
planning
monitoring
Balance Scorecard, Integrated Performance Measurement System, Cambridge Model, and Human Resource Scorecard are model in...
Management System
Coaching System
Planning System
Measurement System
debt $ 10,000; common stock $ 50,000 and cost of debt 9% and T=40%. Cost of common stock 10%.
Calculate the WACC!
!5%
16%
17%
18%
kd=9%
T=10%
D1= $ 5
P0=$ 100
g=5%
ks?
5.40%
3.60%
10%
6%
kd=9%
T=10%
D1= $ 5
P0=$ 100
g=5%
ki?
3.60%
6.00%
5.40%
10.00%
kd=cost of debt and ki the real cost of debt after tax..
kd=ki
kd=ki (1-T)
ki=kd (1-T)
ki=kp (1-T)
Initial amount of project was $ 20,000 and net cash flow the project of year 1: $ 5,000; year 2: $ 6,000; year 3: $ 8,000; year 4: 10,000. The MIRR
16%
15%
20%
23%
Initial amount of project was $ 20,000 and net cash flow the project of year 1: $ 5,000; year 2: $ 6,000; year 3: $ 8,000; year 4: 10,000. The IRR
16%
15%
20%
23%
Initial amount of project was $ 20,000 and net cash flow the project of year 1: $ 5,000; year 2: $ 6,000; year 3: $ 8,000; year 4: 10,000. The payback period for
4,00 years
3,80 years
3,10 years
3,00 years
Cost centres are:
units of product or service for which costs are ascertained
amounts of expenditure attributable to various activities
functions or locations for which costs are ascertained and related to cost units
a section of an organisation for which budgets are prepared and control exercised
Which of the following is the financial goal of a firm?
Maximise the shareholders' wealth
Maximise the costs
Maximise the consolidated profit
Maximise the managers' wealth
the activity and set of processes that aim to maintain and improve employee performance in line with an organisation's objectives is called ...
Performance Management
Performance Evaluation
Performance
Management
Balance Scorecard, Integrated Performance Measurement System, Cambridge Model, and Human Resource Scorecard are model in...
Management System
Coaching System
Planning System
Measurement System
Key point dari manajemen kinerja adalah :
Do & Check
Sustainable Performance
Improvement Process
Continuous Process
Berdasarkan tipenya, Performance Measurement terdiri dari :
Standardize dan Gap Analyze
Determinants dan Result
Objective dan Result
Target dan Realization
1. A division has a residual income of $240,000 and a net profit before imputed interest of $840,000.
If it uses a rate of 10% for computing imputed interest on its invested capital, what is its return on investment (ROI) to the nearest whole
number?
10%
14%
16%
20%
An organisation is divided into a number of divisions, each of which operates as a profit centre. Which of the following would be useful measures to monitor divisional performance?
(i) Contribution
(ii) Controllable profit
(iii) Return on investment
(iv) Residual income
(i) only
(i) and (ii) only
(iii) and (iv) only
All of them
Pengukuran kinerja dilakukan dengan membandingkan realisasi dengan target kinerja. Pengukuran kinerja juga dilakukan dengan cara............
Membandingkan persentase capaian kinerja dengan beberapa tahun sebelumnya.
membandingkan persentase capaian kinerja kegiatan yang sejenis.
Membandingkan capaian kinerja berdasarkan efektifitas dan efisiensi kegiatan.
Membandingkan antara capaian kinerja pimpinan sebelumnya.
Berikut pernyataan yang benar tentang mutu dalam konsep mutu modern :
Mutu adalah kesesuaian dengan persyaratan.
Mutu adalah kesesuaian dengan pemakaian.
Mutu adalah kepuasan pelanggan.
Semua pernyataan diatas benar.
Tujuan Manajemen dalam menyediakan sumber daya adalah :
Untuk merealisasikan produk yang dibutuhkan pelanggan.
Untuk menghasilkan organisasi yang berwawasan mutu.
Untuk meningkatkan kepuasan pelanggan dan efektifitas sistem manajemen mutu.
Semua pernyataan diatas benar.
Manakah Metode dalam Pengukuran dan Penilaian Kinerja yang kita gunakan ?
Job Desc (Job Description)
MBO (Management by Objective)
BSC (Balanced Scorecard)
OKR (Objectives and Key Result)
Pengertian Misi
Misi adalah apa yang boleh dan tidak boleh kita lakukan adalah pernyataan nilai organisasi
Misi adalah tujuan spesifik untuk dicapai dalam 3-5 tahun
Misi adalah tujuan keberadaan organisasi
Misi adalah visi
Apakah yang dimaksud dengan strategi ?
Suatu pernyataan yang ringkas dan padat, menjelaskan apa yang organisasi harus lakukan dengan baik dalam rangka eksekusi strategi
Serangkaian aktivitas yang dilakukan secara berbeda dibandingkan dengan pesaing untuk memberikan nilai tambah kepada pelanggan
Proyek spesifik yang harus diimplementasikan untuk mendukung pencapaian sasaran strategis. Suatu proyek biasanya memiliki awal dan akhir
Visualisasi keterkaitan antara sejumlah Sasaran Strategis, dalam bentuk hubungan sebab-akibat, yang menjelaskan “perjalanan” strategi organisasi
"Peta Strategi" memiliki arti
Visualisasi keterkaitan antara sejumlah Sasaran Strategis, dalam bentuk hubungan sebab-akibat, yang menjelaskan “perjalanan” strategi organisasi
Proyek spesifik yang harus diimplementasikan untuk mendukung pencapaian sasaran strategis.
Suatu proyek biasanya memiliki awal dan akhir
Suatu pernyataan yang ringkas dan padat, menjelaskan apa yang organisasi harus lakukan dengan baik dalam rangka eksekusi strategi
Serangkaian aktivitas yang dilakukan secara berbeda dibandingkan dengan pesaing untuk memberikan nilai tambah kepada pelanggan
period of reduced economic activity
standard of living
recession
debit
entrepreneur
a person who organizes, manages, and takes on the risks of a business
recession
entrepreneur
creditor
debtor
If a firm produces a return on assets of 15 percent and also a return on equity of 15 percent, then the firm:
has no net working capital.
also has a current ratio of 15.
has an equity multiplier of 2.
has no debt of any kind.
The equity multiplier is measured as total:
equity divided by total assets.
assets minus total equity, divided by total assets.
assets divided by total equity.
assets plus total equity, divided by total debt.
Which one of the following depicts a correct relationship
ROA = ROE × (1 + Debt-equity ratio)
Total asset turnover = 1 + Capital intensity ratio
Equity multiplier = 1 – Debt-equity ratio
Dividend payout ratio = 1 – Retention ratio
Which ratio is not the part of 5 factor Dupont Analysis?
EBT/EBIT
NI/EBT
NI/Sales
Sales/TA
Positive factors that are not within the control of the business.
Strength
Weaknesses
Opportunities
Threats
A firm should use .............. when evaluating an investment
the least costly source of financing
the most costly source of financing
the weighted average cost of all financing sources
the current opportunity cost
A corporation has concluded that its financial risk premium is too high. In order to decrease this, the firm can
increase the proportion of long term debt to decrease the cost of capital
increase the proportion of short term debt to decrease the cost of capital
decrease the proportion of common stock equity to decrease financial risk
increase the proportion of common stock equity to decrease financial risk
A firm has common stock with a market price of $25 per share and an expected dividend of $2 per share at the end of the coming year. The growth rate in dividends has been 5%. The cost of the firm's commonstock equity is
5%
8%
10%
13%
The Capital Structure of a company means
the proportion between LT debt and equity
the proportion between liability and equity
the proportion between liability and total asset
the proportion between ST debt + LT debt and equity
Y Ltd. issues 14% prefernce shares of face value of Rs.100 each whch realizes Rs.92 per share for the company. The shares are repayable after 12 years at par. Calcualate the cost of preference shares.
(a)
The market price of equity shares of NG Ltd. is Rs.140. If annual dividend expected by the investors is Rs.30 per share, determine the cost of capital.
(a)
A company has cost of debt of 6% and cost of equity of 15%. In this country, the corporate income tax rate is 20%. If the company has target debt to total capital ratio of 40%, its WACC is closest to:
10.9%
11.4%
8.88%
9.6%
[HARD] Suppose the market-to-book ratio is 1.5x. From the information provided, the appropriate capital structure for WACC calculation is closest to:
35.3%
26.7%
38.9%
63.6%
[HARD] Suppose the market-to-book ratio is 1.5x. From the information provided, the company's WACC is closest to:
9.9%
10.1%
9.2%
9.5%
[HARD] Suppose EBIT is 250. From the information provided, the company's ROIC is closest to:
11.8%
14.7%
9.8%
13.9%
[HARD] From the information provided and results from earlier questions, if the company's perpetual growth rate of free cash flow is 2%, the enterprise value is closest to: (Hint: you may want to look up the notes on equity valuation.)
2,109
2,027
1,800
1,700
ABC Ltd. issues 12 % debentures of face value of Rs.100 each and realizeds Rs.95 per debenture for the comapny. It is redeemable after 10 years at 10% Premium. The company comes under 50% corporate tax. Calculte cost of debt.
(a)
The following information availble from the balance sheet of a company;
Equity share capital (20,000 shares of 10 each) Rs. 2,00,000
Reserves and Surplus - Rs. 1,30,000
8% Debentures - Rs. 1,70,000
The rate of tax of the compnay is 50%. Current level of the equity dividend is 12%. Calcualate the WACC
(a)
The cost of equity of a comapny is 20%. The persoal incometax rate is 30%. Assuming that dividend received is subject to tax and the cost of investment incuding brokerage is 2%. Determine the cost of retained earnings
(a)
A __________ structure is composed of self-contained units or divisions.
Matrix
Learning
Simple
Divisional
__________ is the principle in which an employee should have only one supervisor to whom he or she is responsible.
Supervision
Span of control
Chain of command
Work specialization
