• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

KPI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › KPI

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Ken Garrett.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 28, 2021 at 3:39 pm #633273
    Yovin
    Member
    • Topics: 25
    • Replies: 1
    • ☆

    Hi Sir,
    Can You give me some KPIs for flexibility (both for manufacturing and service companies)

    August 28, 2021 at 6:46 pm #633282
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10195
    • ☆☆☆☆☆

    Flexibility really means how quickly a company can react to customer demands so you could argue that any of the following might work:

    Time delay between receiving an order and fulfilling it – a measure of response time which is relevant to flexibility.

    Time taken to set-up a new production run or new service – the shorter this time then the faster the company will be to react to orders.

    Machine utilisation. If 100% then it will be more difficult to service a new order quickly as a flexible response to customer demands.

    Employee utilisation. Perhaps measured with respect to maximum possible utilisation with overtime etc. If no spare time it will be difficult to give a flexible response

    [Note that there can be a conflict between flexibility and efficiency so that there are spare resources]

    Number of jobs/orders turned down because of lack of flexibility.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

 

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • John Moffat on Time Series Analysis – ACCA Management Accounting (MA)
  • John Moffat on The use of the target cost – ACCA Performance Management (PM)
  • tello18956 on CIMA BA2 Non-Financial Performance Measurement
  • 56v647e on ACCA AB Chapter 3 – An organisation’s stakeholders – Questions
  • SwissCheese on The use of the target cost – ACCA Performance Management (PM)

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy