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3E’s

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › 3E’s

  • This topic has 1 reply, 2 voices, and was last updated 9 months ago by IAW3005.
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  • February 13, 2025 at 12:21 pm #715378
    ashiswar1003
    Participant
    • Topics: 33
    • Replies: 11
    • ☆

    Rex Co is a star rated hotel operator. The management accountant plans to adopt the Building Block model by Fitzgerald and Moon for performance management.

    Which of the following key performance indicators is a measurement for resource utilisation for a year?

    •Average room occupancy rate
    • Average guest rating on the cleanliness of room x
    • Average guest rating on value for money services
    • Average daily room rate

    I thought option B is the answer but the real answer is option A

    February 13, 2025 at 10:09 pm #715391
    IAW3005
    Moderator
    • Topics: 4
    • Replies: 1589
    • ☆☆☆☆☆

    Resource utilisation =. Average room occupancy rate
    This metric reflects how effectively the hotel is using its available rooms, indicating the efficiency of resource utilisation

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