山西省考生报名的缴费方式有哪些？应当注意什么问题？

正确答案：
(b) A cost driver is the factor that determines the level of resource required for an activity. This may be illustrated by considering
costs for each of the four levels in Order Number 377.
Unit based costs:
Direct material costs are driven by the quantity, range, quality and price of materials required per product unit according to
the specification for the order.
Direct labour costs are driven by the number of hours required per product unit and the rate per hour that has been agreed
for each labour grade.
Batch related costs:
The number of machine set-ups per batch is the cost driver for machines used.
The number of design hours per batch is the cost driver for design work.
Product sustaining costs:
The number of marketing visits to a client per order is the cost driver for marketing cost chargeable to the order.
The number of hours of production line maintenance per order is the cost driver for production line cost.
Business sustaining costs:
These costs are absorbed at a rate of 30% of total cost excluding business sustaining costs. This is an arbitrary rate which
indicates the difficulty in identifying a suitable cost driver/drivers for the range of residual costs in this category. Wherever
possible efforts should be made to identify aspects of this residual cost that can be added to the unit, batch or product related
analysis.
The cost drivers are useful in that they provide a basis for an accurate allocation of the cost of resources consumed by an
order. In addition, investigation of the cause(s) of a cost driver occurring at its present level allows action to be considered
that will lead to a reduction in the cost per unit of cost driver.
Examples of causes that might be identified are:
Material price may be higher than necessary due to inefficient sourcing of materials. This may be overcome through efforts
to review sourcing policy and possibly provide additional training to staff responsible for the sourcing of materials.
The number of machine set-ups per batch may be due to lack of planning of batch sizes. It may be possible for batch sizes
in this order to be increased to 1,250 units which would reduce the number of batches required to fulfil the order from five
to four. This should reduce overall costs.
The amount of production line maintenance (and hence cost) required per order may be reduced by examining causes such
as level of skill of maintenance carried out – by GMB’s own staff or out-sourced provision. Action would involve re-training of
own staff or recruitment of new staff or changing of out-source providers.
(alternative relevant examples and discussion would be acceptable for all aspects of part (b))

正确答案：

(c) Within the strategy clock, ONA might consider both differentiation and focus. A differentiation strategy seeks to provide
products or services that offer different benefits from those offered by competitors. These benefits are valued by customers
and so can lead to increased market share and, in the context of ONA, higher seat utilisation. Differentiation is particularly
attractive when it provides the opportunity of providing a price premium. In other words, margins are enhanced through
differentiation. Air travellers may be willing to pay more to travel with an airline that offers seat allocation and free in-flight
food and drinks.
However, such a broad-based differentiation strategy may be inappropriate for ONA because of the need to service both
business and leisure travellers. Consequently, the potential strategy also has to be considered in the context of the two sectors
that the company perceives that it services. In the regional sector a focused differentiation strategy looks particularly attractive.
Here, the strategy focuses on a selected niche or market segment. The most obvious focus is on business travel and building
the company’s strengths in this sector. This focus on the business traveller might be achieved through:
– Ensuring that flight times are appropriate for the business working day. This is already a perceived strength of the
company. This needs to be built on.
– Providing more space in the aircraft by changing the seating configuration – and the balance between business and
standard class. ONA currently has a low seat occupancy rate and a reduction in seat capacity could be borne.
– Fewer passengers in the aircraft may also lead to improved throughput times. Loading and unloading aircraft is quicker,
minimising the delays encountered by the traveller.
– Providing supporting business services – lounges with fax and internet facilities.
– Speeding the process of booking and embarkation (through electronic check-in), so making the process of booking and
embarkation easier and faster.
– Providing loyalty schemes that are aimed at the business traveller.
Although this focused differentiation is aimed at the business customer it is also likely that particular aspects of it will be
valued by certain leisure travellers. Given the strong regional brand (people from Oceania are likely to travel ONA) and the
nature of the leisure travel in this sector (families visiting relatives) it seems unlikely that there will be a significant fall off in
leisure travel in the regional sector.
In the international sector, the strategic customer is less clear. This sector is serving both the leisure and business market and
is also competing with strong ‘no frills’ competitors. The nature of customer and competition is different. A strategy of
differentiation could still be pursued, although perhaps general differentiation (without a price premium) may be more effective
with the aim of increasing seat occupancy rate. This sector would also benefit from most of the suggested improvements of
the regional sector – providing more space in aircraft, faster passenger throughput, electronic check-in etc. However, these
small changes will not address the relatively low flight frequency in this sector. This could be addressed through seeking
alliances with established airlines in the continental countries that it services. Simple code share agreements could double
ONA’s frequencies overnight. Obviously, ONA would be seeking a good cultural fit – the ‘no frills’ low-cost budget airlineswould not be candidates for code shares.

ONA’s perception of market segmentation, reflected in splitting regional from international travel and distinguishing leisure
from business appears to be a sensible understanding of the marketplace. However, it might also be useful for them to
consider on-line customers and commission customers (travel agents) as different segments. Perceiving travel agents as the
strategic customer would lead to a different strategic focus, one in which the amount and structure of commission played an
important part.
Finally, whichever strategy ONA adopts, it must continue to review its operational efficiency. An important strategic capability
in any organisation is to ensure that attention is paid to cost-efficiency. It can be argued that a continual reduction in costs
is necessary for any organisation in a competitive market. Management of costs is a threshold competence for survival. ONA
needs to address some of the weaknesses identified earlier in the question. Specific points, not covered elsewhere, include:
– Improved employee productivity to address the downward decline in efficiency ratios.
– Progressive standardisation of the fleet to produce economies of scale in maintenance and training. This should reduce
the cost base.
– Careful monitoring of expenditure, particularly on wages and salaries, to ensure that these do not exceed revenue
increases.
Candidates may address this question in a number of ways. In the model answer given above, the strategy clock is used –
as it uses the term ‘no frills’ in its definition and so it seems appropriate to look at other options within this structure. However,
answers that use other frameworks (such as Ansoff’s product/market matrix) are perfectly acceptable. Furthermore, answerswhich focus on the suitability, acceptability and feasibility of certain options are also acceptable.

正确答案：
(b) Divestment of products or parts of the business is one of the most difficult strategic decisions. As apparent in Bonar Paint a
reduction in the products and customers served by the firm is likely to cause significant changes to the firm’s value chain and
system. Currently Bonar Paint supplies its customers, regardless of size, directly and this inevitably means that their
distribution costs are increased. The reduction in products and customers may allow a choice to be made about the costs of
supplying customers directly as against using distributors to handle the smaller customers.
In using the value chain one is looking to identify the significant cost activities and how those costs behave. Some costs may
be affected by the overall size of the firm e.g. advertising while others affected by the batch size being processed. The changeto fewer products will lead to a bigger batch size and a number of positive consequences for costs. The value chain’s major
benefit is in identifying and quantifying the links that exist between various activities within the firm and between the firm
and its customers and suppliers. In Bonar Paint’s case does a reduction in product range lead to less product failures and
consequent warranty claims? Does simplifying the product range lead to shorter lead times and better delivery time
performance for its customers? Above all, a good understanding of its value chain will let it know if it changes an activity what
are the consequences for other parts of the system.
In terms of reducing the product range, before such a decision is taken Bonar Paint must carry out a thorough analysis of the
pattern of customer demand for each paint type. In all probability it will find that 80% of its sales come from 20% of its
product range. Having given this qualification, reducing the product range can have a number of beneficial results on other
parts of the value chain. The immediate effect is likely to be that Bonar Paint produces fewer batches over a given time period
but produces them in larger quantities. This will bring cost savings but the impact on other parts of the value chain is equally
important. The beneficial effects are:
– With a smaller product range the control of raw materials and finished inventory will be simplified affecting inbound and
outbound logistics. This will improve the inventory turn and make for better product availability.
– With an improved inventory turn this will reduce the firm’s working capital needs and release significant amounts of
cash.
– A simpler operations process should facilitate staff savings and support more automation.
– Warranty claims and support costs could be reduced.
– Bonar Paint will be purchasing fewer raw materials but in greater volume and on a more regular basis. This will lead to
improved price and delivery terms from its suppliers.
– Bonar Paint can offer improved product reliability and better delivery to its customers and should improve its market
share.
In terms of operational disadvantages, these therefore are largely in terms of the impact on customer service levels seen in
terms of product range availability. Once again it is important to have accurate information on the sales and profitability of
each product so informed divestment decisions could be taken. Care must be taken to identify any paints, which though
ordered infrequently, and in small quantities are a pre-cursor for customers ordering other paints. Some important customers
may require that the full range of their paint needs are met in order to continue buying from Bonar Paint.
Reduction of the product range and customer base is an important strategic decision. Eliminating non-contributors or ‘dog’
products both in terms of paints and customers is a key part of managing the product portfolio. However, inertia both in terms
of products and customers is a real strategic weakness. In terms of the three tests of suitability, acceptability and feasibility
the analysis suggests that only acceptability is likely to be an issue. Tony Edmunds needs to be convinced that it is an
appropriate strategy to adopt. It is the lack of accurate sales analysis that lies at the heart of the problem and that is his areaof responsibility!

正确答案：

(a) Objectives and scope

From the perspective of the ‘traffic lite’ project, the change in mayor has led to an immediate change in the objectives driving the project. This illustrates how public sector projects are susceptible to sudden external environmental changes outside their control. The project initially proposed to reduce traffic congestion by making traffic lights sensitive to traffic flow. It was suggested that this would improve journey times for all vehicles using the roads of Brighttown. However, the incoming mayor now wishes to reduce traffic congestion by attracting car users onto public transport. Consequently she wants to develop a traffic light system which will give priority to buses. This should ensure that buses run on time. The project is no longer concerned with reducing journey times for all users. Indeed, congestion for private cars may get worse and this could further encourage car users to switch to public transport.

An important first step would be to confirm that the new mayor wishes to be the project sponsor for the project, because the project has lost its sponsor, the former mayor. The project scope also needs to be reviewed. The initial project was essentially a self-contained technical project aimed at producing a system which reduced queuing traffic. The revised proposal has much wider political scope and is concerned with discouraging car use and improving public bus services. Thus there are also proposals to increase car parking charges, to reduce the number of car park spaces (by selling off certain car parks for housing development) and to increase the frequency, quality and punctuality of buses. The project scope appears to have been widened considerably, although this will have to be confirmed with the new project sponsor.

Only once the scope of the revised project been agreed can revised project objectives be agreed and a new project plan developed, allocating the resources available to the project to the tasks required to complete the project. It is at this stage that the project manager will be able to work out if the proposed delivery date (a project constraint) is still manageable. If it is not, then some kind of agreement will have to be forged with the project sponsor. This may be to reduce the scope of the project, add more resources, or some combination of the two.

(b) Cost benefit

The re-defined project will have much more tangible effects than its predecessor and these could be classified using the standard approach suggested in the scenario. Benefits would include:

– One-off financial benefit from selling certain car parks

– this appears to be a predictable financial benefit of $325,000 which can be confidently included in a cost/benefit analysis.

– Increased income from public bus use – this appears to be a measurable benefit, in that it is an aspect of performance which can be measured (for example, bus fares collected per day), but it is not possible to estimate how much income will actually increase until the project is completed. – Increased income from car parks

– this appears to be a quantifiable benefit if the assumption is made that usage of the car parks will stay at 95%. There may indeed be sufficient confidence to define it as a financial benefit. Car park places will be reduced from 1,000 to 800, but the increase in fees will compensate for this reduction in capacity. Current expected daily income is 1,000 x $3 x 0·95 = $2,850. Future expected income will be 800 x $4 x 0·95 = $3,040.

– Improved punctuality of buses – this will again be a measurable benefit. It will be defined in terms of a Service Level promised to the residents of Brighttown. Improved punctuality might also help tempt a number of vehicle users to use public transport instead.

– Reduced emissions – buses are more energy efficient and emit less carbon dioxide than the conventional vehicles used by most of the inhabitants of Brighttown. This benefit should again be measurable (but non-financial) and should benefit the whole of the town, not just areas around traffic lights.

– Improved perception of the town – the incoming mayor believes that her policy will help attract green consumers and green companies to the town. Difficulties in classifying what is meant by these terms makes this likely to be an observable benefit, where a group, such as the Go Green team, established by the council itself can decide (based on their judgement) whether the benefit has been realised or not.

The costs of implementing the project will also have to be re-assessed. These costs will now include:

– The cost of purchasing more buses to meet the increased demand and frequency of service.

– The operational costs of running more buses, including salary costs of more bus drivers.

– Costs associated with the disposal of car parks.

– Costs associated with slowing down drivers (both economic and emotional).

The technical implementation requirements of the project will also change and this is almost certain to have cost implications because a solution will have to be developed which allows buses to be prioritised. A feasibility study will have to be commissioned to examine whether such a solution is technically feasible and, if it is, the costs of the solution will have to be estimated and entered into the cost-benefit analysis.

(c) A stakeholder grid (Mendelow) provides a framework for understanding how project team members should communicate with each stakeholder or stakeholder group. The grid itself has two axes. One axis is concerned with the power or influence of the stakeholder in this particular project. The other axis is concerned with the stakeholder’s interest in the project.

The incoming mayor: High power and high interest. The mayor is a key player in the project and should be carefully and actively managed throughout. The mayor is currently enthusiastic about the project and this enthusiasm has to be sustained. As the likely project sponsor, it will be the mayor’s responsibility to promote the project internally and to make resources available to it. It will also be up to her to ensure that the promised business benefits are actually delivered. However, she is also the person who can cancel the project at any time.

OfRoad – a government agency: OfRoad were critical of the previous mayor’s justification for the project. They felt that the business case was solely based on intangible benefits and lacked credibility. It is likely that they will be more supportive of the revised proposals for two reasons. Firstly, the proposal uses the classification of benefits which it has suggested. Secondly, the proposal includes tangible benefits which can confidently be included in a cost-benefit analysis. OfRoad is likely to have high power (because it can intervene in local transport decisions) but relatively low interest in this particular project as the town appears to be following its guidelines. An appropriate management strategy would be to keep watch and monitor the situation, making sure that nothing happens on the project which would cause the agency to take a sudden interest in it.

The private motorist of Brighttown: Most of these motorists will have a high interest in the project, because it impacts them directly; but, individually, they have very little power. Their chance to influence policy has just passed, and mayoral elections are not due for another five years. The suggested stakeholder management approach here is to keep them informed. However, their response will have to be monitored. If they organise themselves and band together as a group, they might be able to stage disruptive actions which might raise their power and have an impact on the project. This makes the point that stakeholder management is a continual process, as stakeholders may take up different positions in the grid as they organise themselves or as the project progresses.