1 (i) Problems with using the balanced scorecard
Up to 2 marks per point if made relevant to Monza
Maximum 8 marks
(ii) Choice of current and proposed performance measures
Current measures – up to 6 marks
Proposed measures – up to 9 marks
Maximum 12 marks
(iii) Variation in calculating return on capital
Calculations – 3 marks for profit calculation of appropriate ROCE figures; 1 for doing ROE calculation; 1 for gearing
Maximum 5 marks
Discussion of ROCE – up to 5 marks
Discussion of ROE – up to 3 marks
Justified recommendation – 1 mark
Maximum 11 marks