2009年6月ACCA P5考试真题及答案

Advanced Performance
Management
Friday 5 June 2009

Section A – BOTH questions are compulsory and MUST be attempted
1 The Royal Laurel Hospital (RLH) and The King Hardy Hospital (KHH) are government funded institutions which are
managed by the Glasburgh Trust. The following information is available for the year ended 31 May 2009.
RLH RLH KHH
Actual Budget Actual
Total inpatients 37,000 36,500 40,000
Number of inpatients waiting >5 weeks for admission 3,330 365 320
Number of inpatients waiting >11weeks for admission 740 0 0
Total outpatients 44,000 43,800 44,000
Number of outpatients waiting >5 weeks for treatment 4,400 2,190 352
Number of outpatients waiting >11 weeks for treatment 1,320 438 220
Number of outpatients waiting >13 weeks for treatment 220 0 0
Achievement (%) of target maximum waiting time of 2 weeks for
admission to Rapid Access Chest Pains Clinic 70 98 100
Number of emergency admissions 300 400 300
Number of 12 hour ‘trolley’ waits for emergency admissions 4 0 0
Achievement (%) of target of 4 hours or less time spent in
accident and Emergency ward 96 98 100
Number of complaints received 1,620 803 420
Number of complaints responded to within 25 days 1,539 803 416
Number of deaths (all inpatients) 600 730 800
Infection control – number of instances of infections reported 2 6 0
Number of drug administration errors 80 100 20
Number of staff shortages 80 60 20
Staff productivity measure (number of patient days per staff member) 8·4 7·4 9·2
Number of times of Government or agency staff usage 80 60 20
Bed occupancy (number of inpatient bed days) 138,750 146,000 134,320
Theatre utilisation (%) ? ? ?
% of inpatients requiring a single operation 80% 80% 80%
Number of operations performed 29,008 ? 31,840
Revenue from clinical and non-clinical activities ($m) 54·2 55·2 60·2
Medical staff costs ($m) 22·3 22·2 19·6
Other staff costs ($m) 5·5 5·5 4·0
Income and expenditure surplus margin (1·0) 0·0 4·0