ACCA F1知识点：理论家及其理论，管理者的作用

发布时间：2021-02-13

很多第一次参考ACCA考试的考生都不知道ACCA考试常考考点是什么，接下来就和51题库考试学习网一起去了解下吧!

acca F1知识点：理论家及其理论，管理者的作用

Henri Fayol：管理准则的普遍性、管理的五大功能

管理的五大功能(缺少两点：激励和沟通)：制定计划(确定目标)、组织(建立任务的结构、授权下去、提供信息系统)、命令(给与指导)、整合(和谐并协作)、控制(评估并更正个人或小组活动)

F W Taylor：科学管理的准则4个、科学管理技巧4个

准则：真正科学工作的发展、工人们的科学选拔并前进发展、规划及评估及控制工作至最大化生产的技巧应用、管理层与工人们的配合

技巧：工作研究技巧、规划与实践的分离、工作是微观设计的、工人被付奖励

Elton Mayo：人际关系

人类行为学、员工态度和小组关系

Neo-human relations school：大量员工更看重挑战、责任和个人发展。形成激励和工作满意度的重要理论

管理的现代作者：P292-294

Peter Drucker：管理过程

管理任务：管理业务、管理管理者、管理员工和工作

管理过程：管理者工作的五大分类

1.为组织设立目标(计划)

2.组织工作(组织)

3.激励雇员

4.工作的评估：建议目标、分析实际表现、沟通(着重强调)

5.发展员工

Henry Mintzberg：管理者的作用3种

人际类：基于管理者的正式授权或上位(仪式上的领导、聘用及解雇及培训及激励员工的领导、联系外界同层次人多于内部下属的联络人)：会议/宴请、与员工打交道、与外界打交道

信息类：基于管理者的向上、向下渠道;许多外部沟通(监督环境/接收其他部门下属上属同辈的意见，信息来自交流的监督人、代表组织提供信息的代言人、将信息告诉下属的传播人)：与各层次交流、代表组织发言人、传达信息给下属的传播人

决策类：基于管理者正式授权和信息的获得，允许做部门整体工作的决策(发起项目来提升部门应对变化环境的企业家、应对意外压力并在偏离计划时做出决策的干扰处理者、管理有限资源流动和分配资源为了达到目的的分配者、组织内外花时间商议的协商者)

以上就是51题库考试学习网带给大家的全部内容，希望能够帮到大家!预祝大家在ACCA考试中取得满意的成绩，如果想要了解更多关于ACCA考试的资讯，敬请关注51题库考试学习网!

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system

and explain how you would attempt to assess them. (4 marks)

正确答案：
(c) One of the main qualitative benefits that may arise from an investment in a new IT system by Moffat Ltd is the improved level
of service to its customers in the form. of reduced waiting times which may arise as a consequence of better scheduling of
appointments, inventory management etc. This could be assessed via the introduction of a questionnaire requiring customers
to rate the service that they have received from their recent visit to a location within Moffat Ltd according to specific criteria
such as adherence to appointment times, time taken to service the vehicle, cleanliness of the vehicle, attitude of staff etc.
Alternatively a follow-up telephone call from a centralised customer services department may be made by Moffat Ltd
personnel in order to gather such information.
Another qualitative benefit of the proposed investment may arise in the form. of competitive advantage. Improvements in
customer specific information and service levels may give Moffat Ltd a competitive advantage. Likewise, improved inventory
management may enable costs to be reduced thereby enabling a ‘win-win’ relationship to be enjoyed with its customers.

(ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)

正确答案：
(ii) The statement of product profitability shows that CTC is forecast to achieve a profit of $2·185 million in 2008 giving a
profit:sales ratio of 11·9%. However, the forecast profit in 2009 is only $22,000 which would give a profit:sales ratio
of just 0·19%! Total sales volume in 2008 is 390,000 units which represent 97·5% utilisation of total annual capacity.
In stark contrast, the total sales volume in 2009 is forecast to be 240,000 units which represents 60% utilisation of
total annual capacity and shows the expected rapid decline in sales volumes of Bruno and Kong products. The rapid
decline in the sales of these two products is only offset to a relatively small extent by increased sales volume from the
Leo product. It is vital that a new product or products with healthy contribution to sales ratios are introduced.
Management should also undertake cost/benefit analyses in order to assess the potential of extending the life of Bruno
and Kong products.

(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For the

purposes of this part, you may assume that the benefit in respect of the furnished flat is ￡11,800 per

year. (3 marks)

正确答案：

 

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total 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 of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is 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 in

providing 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 to

undertake the provision of services to the HR division during the required 48-week period. All other

teams 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 consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签