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正确答案：
Totalsalesrevenue=(280,000x$55)+(420,000x$45)=$15·4m+18·9m=$34·3m.NoteTheexpectedprofithasbeencalculatedusinglifecyclecostingnotrelevantcosting.Hence,the$20,000salarycostincludedinpatentcostsshouldbeincludedinthelifecyclecost.Similarly,theopportunitycostof$800,000isnotincludedusinglifecyclecostingwhereasifrelevantcostingwasbeingusedtodecideonaparticularcourseofaction,theopportunitycostwouldbeincluded.Working1Expectedmarketingcostinyear1:(0·2x$2·2m)+(0·5x$2·6m)+(0·3x$2·9m)=$2·61mExpectedmarketingcostyear2:(0·3x$1·8m)+(0·4x$2·1m)+(0·3x$2·3m)=$2·07mTotalexpectedmarketingcost=$4·68m

正确答案：

(b) Carrying out a systematic PESTEL analysis is a key step in developing alternative scenarios about the future. Johnson and
Scholes define scenarios as ‘detailed and plausible views of how the business environment of an organisation might develop
in the future based on groupings of key environmental influences and drivers of change about which there is a high level of
uncertainty’. In developing scenarios it is necessary to isolate the key drivers of change, which have the potential to have a
significant impact on the company and are associated with high levels of uncertainty. Development of scenarios enables
managers to share assumptions about the future and the key variables shaping that future. This provides an opportunity for
real organisational learning. They are then in a position to monitor these key variables and amend strategies accordingly. It
is important to note that different stakeholder groups will have different expectations about the future and each may provide
a key input to the process of developing scenarios. By their very nature scenarios should not attempt to allocate probabilities
to the key factors and in so doing creating ‘spurious accuracy’ about those factors. A positive scenario is shown below and

should provide a shared insight into the external factors most likely to have a significant impact on Airtite‘s future strategy.
For most companies operating in global environments the ability to respond flexibly and quickly to macro-environmental
change would seem to be a key capability.
The scenario as illustrated below, clearly could have a major impact on the success or otherwise of Airtite’s strategy for the
future. The key drivers for change would seem to be the link between technology and global emissions, fuel prices and the
stability of the global political environment. Through creating a process which considers the drivers which will have most
impact on Airtite and which are subject to the greatest uncertainty, Airtite will have a greater chance of its strategy adaptingto changing circumstances.

正确答案：
(c) There are numerous criticisms that have been made regarding the BCG growth share matrix. Two such criticisms are as
follows:
– It is a model and the weakness of any model is inherent in its assumptions. For example many strategists are of the
opinion that the axes of the model are much too simplistic. The model implies that competitive strength is indicated by
relative market share. However other factors such as strength of brands, perceived product/service quality and costs
structures also contribute to competitive strength.
Likewise the model implies that the attractiveness of the marketplace is indicated by the growth rate of the market. This
is not necessarily the case as organisations that lack the necessary capital resources may find low-growth markets an
attractive proposition especially as they tend to have a lower risk profile than high-growth markets.
– There are problems with defining the market. The model requires management to define the marketplace within which
a business is trading in order that its rate of growth and relative market share can be calculated. This can prove
problematic in comparing competitors since if they supply different products and services then the absence of a
consistent basis for comparison impairs the usefulness of the model.
Other valid criticisms include the following:
The application of the BCG matrix may prove costly and time-consuming since it necessitates the collection of a large
amount of data. The use of the model may also lead to unfortunate consequences, such as:
– Moving into areas where there is little experience
– Over-milking of cash cows
– Abandonment of potentially healthy businesses labelled as problem children
– Neglect of interrelationships among businesses, and
– Too many problem children within the business portfolio largely as a consequence of incorrect focus of
management attention.