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ACCA Applied Skills · Performance Management · Performance analysis in private sector, public sector and not-for-profit organisations

A school's board sets a target of 90% of pupils achieving the pass grade. This year 270 of 300 pupils passed, against 240 of 300 last year. The school also spent 5% more per pupil this year. Which statement is correct?

The pass rate was 270/300 = 90%, exactly on target, compared with 240/300 = 80% last year. The ten-point improvement is against last year, not the target. Quoting a 30% improvement confuses the 30-pupil increase with a percentage change.

  1. AThe pass rate was exactly on target at 90%, up from 80% last yearCorrect
  2. BThe pass rate was 90%, which is 10 percentage points above target
  3. CThe pass rate was 81%, below target
  4. DThe pass rate improved by 30%, being 270 compared with 240 last year

Explanation

This year's pass rate is 270/300 = 90%, matching the target. Last year it was 240/300 = 80%. The 10 percentage-point rise is from last year, not versus target. Saying a 30% improvement confuses a 30-pupil increase with a percentage, as the actual rise in passes is 30/240 = 12.5%.

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