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(b) Illustrate EACH of the six problems chosen in (a) using the data from the Bettamould division/TRG scenario;
and (6 marks)
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更多 “ (b) Illustrate EACH of the six problems chosen in (a) using the data from the Bettamould division/TRG scenario;and (6 marks) ” 相关考题
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Using the scenario in the special window, the project manager:A will probably spend the weekend reviewing the data.B Won't ask for the report again.C Has a preference for written communication.D Has chosen an inappropriate medium.E Is experiencing communication overload.
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139 Using the scenario in the special window, the project manager:A. will probably spend the weekend reviewing the data.B. Won't ask for the report again.C. Has a preference for written communication.D. Has chosen an inappropriate medium.E. Is experiencing communication overload
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2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to itsclients as well as to other divisions within the group. Consultants always work in teams of two on every consultingday. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. Thetotal cost per consulting day has been estimated as being 80% variable and 20% fixed.The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services oftwo teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested thatshe meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division hasresponded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge theHR division ￡750 per consulting day.The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which wouldreduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internalconsultations.Required:(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provideconsulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Groupis maximised in each of the following situations:(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period inproviding consulting services to external clients, i.e. there is no spare capacity.(ii) There is one team of consultants who, being free from other commitments, would be available toundertake the provision of services to the HR division during the required 48-week period. All otherteams of consultants would be 100% utilised in providing consulting services to external clients.(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultantsduring the required 48-week period.(12 marks)
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(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of thedecision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)
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2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelledthrough profit centres which sell products transferred from production divisions that are operated as cost centres. Theprofit centres are the primary value-adding part of the business, where commercial profit centre managers areresponsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return iscalculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the costof marketing, selling and distribution costs and central services costs.The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at anagreed cost per tonne. The agreed cost per tonne is set following discussion between management of the BettamouldDivision and senior management of TRG.The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgetedtransfer cost has been agreed on a two-part basis as follows:(i) A standard variable cost of $200 per tonne of moulded products;(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at$500 per tonne of moulded products.(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced ona JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of lossesis necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machinecosts. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenanceundertaken by the machine operating teams as part of their job specification.(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonusof 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending30 June 2009) is as follows:(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annualrequirement at the Bettamould Division, from another division within TRG which has spare capacity.(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company couldhelp reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnesof moulded products.(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, althoughcurrent evidence shows that some competitor companies are able to achieve consistent acceptable qualitywith a quality check level of only 10% of throughput on a daily basis.The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations whichhave featured in recent literature. A summary of relevant points from the literature is contained in the followingstatement:‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as apractice that causes management action which might lead to the following problems:(a) Meeting only the lowest targets(b) Using more resources than necessary(c) Making the bonus – whatever it takes(d) Competing against other divisions, business units and departments(e) Ensuring that what is in the budget is spent(f) Providing inaccurate forecasts(g) Meeting the target, but not beating it(h) Avoiding risks.’Required:(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;(12 marks)
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(c) Suggest ways in which each of the six problems chosen in (a) above may be overcome. (6 marks)
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Examine the following scenario:The target database instance is running. The most recent backup available for the target database was taken two days ago. Log files switches have occurred in last two days. The target database is duplicated on the same host, using the Recovery Manager (RMAN) duplicate command as follows:Which statement is true about the duplicate database in this scenario?（）A. It contains data till the last backupB. It contains all data from target database until the current timeC. It contains all data from only the committed transactions in the target databaseD. It contains all data except that which is used by the transactions in the current online redo file of target database
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A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.Division M makes product M using one unit of component L and other materials. It then sells the completedproduct M to external customers. To date, Division M has always bought component L from Division L.The following information is available:Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.It is head office policy to let the divisions operate autonomously without interference at all.Required:(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’soffer and recommend how many components Division L should sell to Division M if group profits are to bemaximised. (3 marks)(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)
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Which of the following is TRUE about the ping -f command?（）A、 It is useful for diagnosing data dependent problems by filling the packet with the byte pattern following the "f" in the command line. B、 It is useful for flooding from slow character based terminals since it only displays a dot "." for each packet sent in fast mode. C、 It is useful for flooding from slow character based terminals since it only displays a dot "." for each packet sent and a backspace on returned in fast mode. D、 The command can only be run by root.
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SQ L*Loader is a utility that can perform which two tasks？（）A、Load data from a disk， tape， or named pipes.B、Load data into an Oracle database using DML statements.C、Extract， reorganize， and insert data within an Oracle database.D、Load data from external files into tables in an Oracle database.E、Load data into an Oracle database using operating system commands.F、Load data directly from a non-Oracle database to an Oracle database.
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Your company uses a SQL Server 2005 database. This database contains a trigger named trg_InsertOrders, which fires when order data is inserted into the Orders table. The trigger is responsible for ensuring that a customer exists in the Customers table before data is inserted into the Orders table. You need to configure the trigger to prevent it from firing during the data import process. You must accomplish this goal while using the least amount of administrative effort. Which two Transact-SQL statements can you use to achieve this goal?（）A、 ALTER TABLE OrdersDISABLE TRIGGER trg_InsertOrders B、 DROP TRIGGER trg_InsertOrders C、 DISABLE TRIGGER trg_InsertOrders ON Orders D、 ALTER TRIGGER trg_InsertOrders ON Orders NOT FOR REPLICATION E、 sp_settriggerorder@triggername= 'trg_InsertOrders', @order='None'
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For which two tasks would it be best NOT to use the utility SQL*Loader？（）A、When loading selected rows into each table.B、When loading data from an export dump file.C、When loading data from disk， tape， or named pipes.D、When your data is NOT being inserted from a flat file.E、When using a record management system to access data files.
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Examine the following scenario： The target database instance is running. The most recent backup available for the target database was taken two days ago. Log files switches have occurred in last two days. The target database is duplicated on the same host， using the Recovery Manager （RMAN） duplicate command as follows： RMAN RUN { ALLOCATE AUXILIARY CHANNEL aux 1 DEVICE TYPE DISK； DUPLICATE TARGET DATABASE TO auxdb； } Which statement is true about the duplicate database in this scenario？（） A、 It contains data till the last backupB、 It contains all data from target database until the current timeC、 It contains all data from only the committed transactions in the target databaseD、 It contains all data except that which is used by the transactions in the current online redo file of target database
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You issue the following statement： SQL SELECT FIRSTNAME， LASTNAME FROM HR.EMPLOYEE； You receive the following error： 01578： ORACLE data block corrupted （file# 6， block # 54） ORA-01110 ： data file 6： ’u01/oracle/oradata/data1.dbf’ How will you resolve this problem of data block corruption by reducing the mean time to recover （MTTR）？（）A、 by using the DBMS_REPAIR packageB、 by using the DBVERIFY utilityC、 by using Block Media RecoveryD、 by issuing the ANALYZE TABLE HR.EMPLOYEES VALIDATE STRUCTURE command
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How can you configure High Availability for interacting with a non-Oracle database using WebLogic?（）A、Configure multiple physical data sources and reuse the same JNDI name for each.B、Use the "compatibility" option of Active GridLink to enable compatibility with non-Oracle databases.C、Configure a single physical data source for each node in a database cluster and wrap it using Multi Data Source.D、Configure a Data Source Group that contains a physical connection pool to each node in the database cluster.
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TestKing.com uses a SQL Server 2005 database. This database contains a trigger named trg InsertOrders， which fires when order data is inserted into the Orders table. The trigger is responsible for ensuring that a customer exists in the Customers table before data is inserted into the Orders table. You need to configure the trigger to prevent it from firing during the data import process. You must accomplish this goal while using the least amount of administrative effort. Which two Transact-SQL statements can you use to achieve this goal？（）A、ALTER TABLE OrdersDISABLE TRIGGER trg InsertOrdersB、DROP TRIGGER trg InsertOrdersC、DISABLE TRIGGER trg InsertOrders ON OrdersD、ALTER TRIGGER trg InsertOrders ON Orders NOT FOR REPLICATION
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单选题On the development database rac0， there are six raw devices： /dev/raw/raw1 through /dev/raw/raw6. /dev/raw/raw1 and /dev/raw/raw2 are 8GB each， and the rest are 6GB each. An existing disk group +DATA1， of NORMAL REDUNDANCY， uses /dev/raw/raw1 and /dev/raw/raw2. Which series of the following commands will drop one of the failure groups for +DATA1， create a new disk group +DATA2 using two of the remaining four raw devices， and then cancel the drop operation from +DATA1？ （）A
AB
BC
CD
D
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多选题For which two tasks would it be best NOT to use the utility SQL*Loader？（）AWhen loading selected rows into each table.BWhen loading data from an export dump file.CWhen loading data from disk， tape， or named pipes.DWhen your data is NOT being inserted from a flat file.EWhen using a record management system to access data files.
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单选题How can you configure High Availability for interacting with a non-Oracle database using WebLogic?（）A
Configure multiple physical data sources and reuse the same JNDI name for each.B
Use the compatibility option of Active GridLink to enable compatibility with non-Oracle databases.C
Configure a single physical data source for each node in a database cluster and wrap it using Multi Data Source.D
Configure a Data Source Group that contains a physical connection pool to each node in the database cluster.
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多选题Your company uses a SQL Server 2005 database. This database contains a trigger named trg_InsertOrders, which fires when order data is inserted into the Orders table. The trigger is responsible for ensuring that a customer exists in the Customers table before data is inserted into the Orders table. You need to configure the trigger to prevent it from firing during the data import process. You must accomplish this goal while using the least amount of administrative effort. Which two Transact-SQL statements can you use to achieve this goal?（）AALTER TABLE OrdersDISABLE TRIGGER trg_InsertOrdersBDROP TRIGGER trg_InsertOrdersCDISABLE TRIGGER trg_InsertOrders ON OrdersDALTER TRIGGER trg_InsertOrders ON Orders NOT FOR REPLICATIONEsp_settriggerorder@triggername= 'trg_InsertOrders', @order='None'
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多选题SQ L*Loader is a utility that can perform which two tasks？（）ALoad data from a disk， tape， or named pipes.BLoad data into an Oracle database using DML statements.CExtract， reorganize， and insert data within an Oracle database.DLoad data from external files into tables in an Oracle database.ELoad data into an Oracle database using operating system commands.FLoad data directly from a non-Oracle database to an Oracle database.
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