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Free ACCA Performance Management Practice Questions & Answers

400 exam-style Performance Management questions. Pick your answer, hit Check answer, and see the worked solution — free to start, no signup.

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Question 91

Descriptive analytics answers the question:

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Question 92

Predictive analytics is used to:

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Question 93

Prescriptive analytics:

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Question 94

A Transaction Processing System (TPS) is primarily used to:

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Question 95

Which of the following is an example of prescriptive analytics in a manufacturing context?

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Question 96

Which of the following best describes diagnostic analytics?

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Question 97

In a management information system, the term 'exception reporting' means:

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Question 98

What is the main risk of using poor quality data in management accounting models?

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Question 99

What is the purpose of a management dashboard in a business context?

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Question 100

Which of the following best describes 'data visualisation' in management accounting?

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Question 101

A company stores 5 years of sales transactions (50 million records) and wants to identify buying patterns by customer segment. Which type of analytics is most appropriate?

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Question 102

An ERP system is best described as:

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Question 103

Data integrity in management accounting means:

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Question 104

A management accountant wants to analyse customer profitability using transaction data from five years. The dataset contains 20 million records across multiple systems. Which approach is most appropriate?

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Question 105

A company uses an ERP system. A manager queries why different departments report different revenue figures for the same product. This is most likely caused by:

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Question 106

An organisation wants to use data analytics to identify customers at risk of churning (leaving). Which analytical technique is most appropriate?

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Question 107

A company's management accountant notices that sales data from the CRM system and the finance ERP system show different figures for the same period. What is the most likely cause and solution?

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Question 108

A management accountant builds a predictive model for overhead costs using 3 years of monthly data. The model has R-squared of 0.96 on training data but 0.61 on 12 new months of data. Diagnose the problem and recommend action.

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Question 109

A company implements machine learning to forecast monthly sales with 92% accuracy. The data science team warns that the model performs poorly during exceptional events (e.g., pandemic, major competitor entry). How should the management accountant respond?

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Question 110

In ABC, a cost pool is:

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Question 111

A cost driver in ABC is:

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Question 112

Throughput accounting treats all costs except direct materials as:

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Question 113

The return per factory hour in throughput accounting equals:

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Question 114

Traditional absorption costing is most likely to distort product costs when:

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Question 115

What is a blanket (plant-wide) overhead rate?

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Question 116

An ABC system identifies the following cost drivers: number of purchase orders, number of machine setups, and number of customer deliveries. These are examples of:

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Question 117

In activity-based costing, the cost driver rate for an activity is calculated as:

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Question 118

Two cost pools: setups 90,000 (400 setups total); quality 60,000 (600 inspections total). Product Z uses 30 setups and 80 inspections. Traditional OAR = 15/labour hour; Product Z uses 500 hours. Compare ABC vs traditional overhead for Z.

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Question 119

A company uses ABC. Three cost pools: purchasing (80,000 — 1,000 orders), machining (150,000 — 25,000 machine hours) and despatch (40,000 — 500 deliveries). A product uses 80 orders, 3,000 machine hours and 60 deliveries. Calculate its total overhead under ABC.

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Question 120

A company has: total overhead 500,000; total direct labour hours 50,000; total machine hours 25,000. A product uses 2 labour hours and 3 machine hours. Calculate overhead absorbed using (a) labour-hour OAR and (b) machine-hour OAR.

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Free ACCA Performance Management Practice Questions & Answers

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