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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Resource utilisation
Which TWO of the following are most likely to be classified as measures of process efficiency within a balanced scorecard approach to performance measurement of a manufacturing company?
1.Quality rejects as a percentage of total production
2.Training days per employee
3.Standard hours of output compared with actual hours worked
4.Percentage of tumover attributable to new products
I find all of them to be used to measure process efficiency. What are the correct statements?
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The correct statements are 1 and 3.
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