问题

Which TWO of the following are most likely to be performance measures for a not for profit organisation? 

(1) Efficient resource allocation. 

(2) Return on investment (ROI) and residual income (RI) 

(3) Minimising the cost of resources used. 

(4) Success measured against competition 

A

1 and 2

B

2 and 3 

C

3 and 4 

D

1 and 3 

答案解析

Efficient resource allocation and minimising the cost of resources used. 

 Not for profit organisations do not usually measure themselves against competition. 

However, sometimes they use benchmarking against similar departments or organisations. 

Not for profit organisations don't use ROI or RI. 

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