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(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers to
endeavour to meet the objectives of the company. Your answer should refer to:
(i) setting targets for financial performance;
(ii) participation in the budget-setting process. (12 marks)
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更多 “ (c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers toendeavour to meet the objectives of the company. Your answer should refer to:(i) setting targets for financial performance;(ii) participation in the budget-setting process. (12 marks) ” 相关考题
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The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle?A . In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.B . the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.D . generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.E . A and D
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Management by Objectives (MBO)A . is a method used to evaluate personnel by objectively comparing them to common performance standardsB . requires a supervisor and a subordinate to jointly establish performance objectivesC . should be the responsibility of the organization's personnel departmentD . should always involve the establishment of objectives that are quantifiableE . B and D
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158 The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle?A. In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.B. the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.C. in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.D. generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.E. A and D
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169 Management by Objectives (MBO)A. is a method used to evaluate personnel by objectively comparing them to common performance standardsB. requires a supervisor and a subordinate to jointly establish performance objectivesC. should be the responsibility of the organization's personnel departmentD. should always involve the establishment of objectives that are quantifiableE. B and D
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(b) Discuss how the operating statement you have produced can assist managers in:(i) controlling variable costs;(ii) controlling fixed production overhead costs. (8 marks)
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(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains andlosses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
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(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with theirresponsibilities as members of the accounting profession setting out the distinguishing features of aprofession and the privileges that society gives to a profession. (Your answer should include reference to theabove scenario.) (7 marks)Note: requirement (c) includes 2 marks for the quality of the discussion.
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Required:Discuss the principles and practices which should be used in the financial year to 30 November 2008 to accountfor:(b) the costs incurred in extending the network; (7 marks)
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Discuss the principles and practices which should be used in the financial year to 30 November 2008 to accountfor:(c) the purchase of handsets and the recognition of revenue from customers and dealers. (8 marks)Appropriateness and quality of discussion. (2 marks)
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(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimaxregret decision criteria. Your answer should be supported by relevant workings. (6 marks)
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(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based models. (12 marks)
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(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
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(b) Using the information contained in Appendix 1.1, discuss the financial performance of HLP and MAS,incorporating details of the following in your discussion:(i) Overall client fees (total and per consultation)(ii) Advisory protection scheme consultation ‘utilisation levels’ for both property and commercial clients(iii) Cost/expense levels. (10 marks)
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(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess thecustomer perspective of the balanced scorecard of GER. (3 marks)
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(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 marks)
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___is a program mainly used to assist managers in setting and carrying out their plans.
A.Management by objectives (MBO)B.Participative managementC.Operational ManagementD.Instructional Management
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Which three statements correctly describe the features of the I／O calibration process?()
A. Only one I/O calibration process can run at a time.B. It automates the resource allocation for the Automated Maintenance Tasks.C. It improves the performance of the performance-critical sessions while running.D. It can be used to estimate the maximum number of I/Os and maximum latency time for the system.E. The latency time is computed only when the TIMED_STATISTICS initialization parameter is set to TRUE.
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JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows:Required:(a) Evaluate the financial performance of JJG Co, and analyse and discuss the extent to which the company has achieved its stated corporate objectives of:(i) maximising the wealth of its shareholders;(ii) achieving continuous growth in earnings per share.Note: up to 7 marks are available for financial analysis.(12 marks)(b) If the new finance is raised via a rights issue at $7·50 per share and the major expansion of business hasnot yet begun, calculate and comment on the effect of the rights issue on:(i) the share price of JJG Co;(ii) the earnings per share of the company; and(iii) the debt/equity ratio. (6 marks)(c) Analyse and discuss the relative merits of a rights issue, a placing and an issue of bonds as ways of raising the finance for the expansion. (7 marks)
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Section B – TWO questions ONLY to be attemptedPerkin manufactures electronic components for export worldwide, from factories in Ceeland, for use in smartphones and hand held gaming devices. These two markets are supplied with similar components by two divisions, Phones Division (P) and Gaming Division (G). Each division has its own selling, purchasing, IT and research and development functions, but separate IT systems. Some manufacturing facilities, however, are shared between the two divisions.Perkin’s corporate objective is to maximise shareholder wealth through innovation and continuous technological improvement in its products. The manufacturers of smartphones and gaming devices, who use Perkin’s components, update their products frequently and constantly compete with each other to launch models which are technically superior.Perkin has a well-established incremental budgeting process. Divisional managers forecast sales volumes and costs months in advance of the budget year. These divisional budgets are then scrutinised by the main board, and revised significantly by them in line with targets they have set for the business. The finalised budgets are often approved after the start of the accounting year. Under pressure to deliver consistent returns to institutional shareholders, the board does not tolerate failure by either division to achieve the planned net profit for the year once the budget is approved. Last year’s results were poor compared to the annual budget. Divisional managers, who are appraised on the financial performance of their own division, have complained about the length of time that the budgeting process takes and that the performance of their divisions could have been better but was constrained by the budgets which were set for them.In P Division, managers had failed to anticipate the high popularity of a new smartphone model incorporating a large screen designed for playing games, and had not made the necessary technical modifications to the division’s own components. This was due to the high costs of doing so, which had not been budgeted for. Based on the original sales forecast, P Division had already committed to manufacturing large quantities of the existing version of the component and so had to heavily discount these in order to achieve the planned sales volumes.A critical material in the manufacture of Perkin’s products is silver, which is a commodity which changes materially in price according to worldwide supply and demand. During the year supplies of silver were reduced significantly for a short period of time and G Division paid high prices to ensure continued supply. Managers of G Division were unaware that P Division held large inventories of silver which they had purchased when the price was much lower.Initially, G Division accurately forecasted demand for its components based on the previous years’ sales volumes plus the historic annual growth rate of 5%. However, overall sales volumes were much lower than budgeted. This was due to a fire at the factory of their main customer, which was then closed for part of the year. Reacting to this news, managers at G Division took action to reduce costs, including closing one of the three RD facilities in the division.However, when the customer’s factory reopened, G Division was unwilling to recruit extra staff to cope with increased demand; nor would P Division re-allocate shared manufacturing facilities to them, in case demand increased for its own products later in the year. As a result, Perkin lost the prestigious preferred supplier status from their main customer who was unhappy with G Division’s failure to effectively respond to the additional demand. The customer had been forced to purchase a more expensive, though technically superior, component from an alternative manufacturer.The institutional shareholders’ representative, recently appointed to the board, has asked you as a performance management expert for your advice. ‘We need to know whether Perkin’s budgeting process is appropriate for the business, and how this contributed to last year’s poor performance’, she said, ‘and more importantly, how do we need to change the process to prevent this happening in the future, such as a move to beyond budgeting.’Required:(a) Evaluate the weaknesses in Perkin’s current budgeting system and whether it is suitable for the environment in which Perkin operates. (13 marks)(b) Evaluate the impact on Perkin of moving to beyond budgeting. (12 marks)
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A firm can be seen as nothing more than a collection of projects.A firm must allocate cash to projects within its budgets.Therefore, the process of deciding which projects to undertake and which projects lo pass up is called capital budgeting.Capital bud
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A System p administrator found a process on the server that should be stopped. Which of the following commands can be used to list all the signal actions defined for this process（）A、psB、pstatC、lssigD、procsig
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Which of the following commands should be used to determine which disk of a system is experiencing a disk I/O performance problem？（）A、 filemonB、 istatC、 vmstatD、 iostat
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Which three statements correctly describe the features of the I/O calibration process？（）A、 Only one I/O calibration process can run at a timeB、 It automates the resource allocation for the Automated Maintenance TasksC、 It improves the performance of the performance-critical sessions while runningD、 It can be used to estimate the maximum number of I/Os and maximum latency time for the systemE、 The latency time is computed only when the TIMED_STATISTICS initialization parameter is set to TRUE
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单选题Which of the following commands should be used to determine which disk of a system is experiencing a disk I/O performance problem？（）A
filemonB
istatC
vmstatD
iostat
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填空题What’s the relationship between the type of policy and your financial plan?The type of policy should meet your ____.
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多选题Which three statements correctly describe the features of the I/O calibration process?（）AOnly one I/O calibration process can run at a time.BIt automates the resource allocation for the Automated Maintenance Tasks.CIt improves the performance of the performance-critical sessions while running.DIt can be used to estimate the maximum number of I/Os and maximum latency time for the system.EThe latency time is computed only when the TIMED_STATISTICS initialization parameter is set to TRUE.
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问答题Task II (20 marks) Read the following poem and write an essay in which you discuss its moral and express your personal views.LifeBy Langston HughesLife can be good,Life can be bad,Life is mostly cheerful,But sometimes sad.Life can be dreams,Life can be great thoughts;Life can mean a personSitting in court.Life can be dirty,Life can even be painful;but life is what you make it.So try to make it beautiful. You should write no less than 160 words. Now write the essay on the Answer Sheet.
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