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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › efficiency’ target
Which of the following is an ‘efficiency’ target that a not for profit organisation might put
in place?
A Negotiation of bulk discounts
B Pay rates for staff of appropriate levels of qualification
C Staff utilisation
D Customer satisfaction ratings
Sir, Please explain.
I do suggest that you watch our free lectures on performance measures for not-for-profit organisations – I cannot type out the whole lecture here !
(Our lectures are a complete course for Paper F9 and cover everything you need to pass the exam well.)
Efficiency is making the best use of the resources, and so the answer is C.
(A is a measure of ‘economy’; B is a measure of ‘economy’; D is a measure of ‘effectiveness’)
Thank you very much.
You are welcome 🙂