2020年海南省ACCA国际会计师报名费要多少钱？

正确答案：D

正确答案：
(iii) ‘If we implement a reward scheme then it is bound to be beneficial for BGL’.
The statement of the manufacturing director is not necessarily correct. Indeed there is much evidence to support the
proposition that the existence of performance-related reward schemes can encourage dysfunctional behaviour. This often
manifests itself in the form. of ‘budgetary slack’ which is incorporated into budgets in anticipation of subsequent cuts by
higher levels of management or to make subsequent performance look better.

正确答案：
(iii) The terms listed may be seen as representative of the dimensions of performance. The dimensions may be analysed into
results and determinants.
The results may be measured by focusing on financial performance and competitiveness. Financial performance may
be measured in terms of revenue and profit as shown in the data in the appendix of the question in respect of TSC. The
points system in part (a) of the answer shows which depots have achieved or exceeded the target set. In addition,
liquidity is another aspect of the measurement of financial performance. The points total in part (a) showed that
Leonardotown and Michaelangelotown depots appear to have the best current record in aspects of credit control.
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Competitiveness may be measured in terms of sales growth but also in terms of market share, number of new
customers, etc. In the TSC statistics available in (a) we only have data for the current quarter. This shows that three of
the four depots listed have achieved increased revenue compared to target.
The determinants are the factors which may be seen to contribute to the achievement of the results. Quality, resource
utilisation, flexibility and innovation are cited by Fitzgerald and Moon as examples of factors that should contribute to
the achievement of the results in terms of financial performance and competitiveness. In TSC a main quality issue
appears to be customer care and service delivery. The statistics in the points table in part (a) of the answer show that
the Raphaeltown depot appears to have a major problem in this area. It has only achieved one point out of the six
available in this particular segment of the statistics.
Resource utilisation for TSC may be measured by the level of effective use of drivers and vehicles. To some extent, this
is highlighted by the statistics relating to customer care and service delivery. For example, late collection of consignments
from customers may be caused by a shortage of vehicles and/or drivers. Such shortages could be due to staff turnover,
sickness, etc or problems with vehicle maintenance.
Flexibility may be an issue. There may, for example, be a problem with vehicle availability. Possibly an increased focus
on sources for short-term sub-contracting of vehicles/collections/deliveries might help overcome delay problems.
The ‘target v actual points system’ may be seen as an example of innovation by the company. This gives a detailed set
of measures that should provide an incentive for improvement at all depots. The points system may illustrate the extent
of achievement/non-achievement of company strategies for success. For example TSC may have a customer care
commitment policy which identifies factors that should be achieved on a continuing basis. For example, timely collection
of consignments, misdirected consignments re-delivered at no extra charge, prompt responses to customer claims and
compensation for customers.