ACCA考试顺序怎么安排好呢？

正确答案：

5 The way in which managers’ duties are undertaken can significantly influence the satisfaction that employees derive from their work. Abraham Maslow suggested that individuals have a hierarchy of personal needs which are identifiable, universally applicable and can be satisfied in the workplace. Understanding this concept provides guidance to management as to the appropriateness of
motivational techniques.
(a) Maslow’s theory of motivation is a content theory. Its basic idea is that each individual has a set of needs which have to be
satisfied in a set order of priority.
Maslow suggested that individuals have five needs:
Self-actualisation
(or self fulfilment)
Esteem needs
(or ego)
Social needs
Safety needs
Physiological needs
These needs are arranged in a hierarchy of importance and movement is upwards, from physiological needs to selfactualisation.Any individual will always want more; each need must be satisfied before the next is sought. However – andcritically so far as motivation in the workplace is concerned – a satisfied need is no longer a motivator.
The theory is usually presented in the shape of a triangle, with physiological needs at its base and self-actualisation at itsapex. The triangle shape has a clear significance. As an individual moves up toward the apex, the needs thin out, that isphysiological needs are far greater than self-actualisation needs. For many individuals, reaching social needs is often thehighest need to be satisfied. The theory is sometimes presented as a staircase; again with self-actualisation at the top. Thissecond diagrammatic form. reflects the application of the theory to more modern situations, where it can reasonably beassumed that those within the organisation have already achieved physiological and safety needs. For such individuals, socialand esteem needs may well be greater.
Physiological needs are the basic survival needs which, although part of the theory, probably have less relevance today. Theseneeds are usually seen as food, shelter (which is sometimes noted as a safety need), warmth and clothing.
Safety needs are the desire for security, order, certainty and predictability in life and freedom from threat. The above two so-called ‘lower order needs’ dominate until satisfied.
Social needs are the gregarious needs of mankind, the need for friendship, relationships and affection. This is often seen as the desire to be part of a family.
Esteem needs are the desire for recognition and respect, often associated with status, especially in the modern world.
Self-actualisation (self fulfilment) is the ultimate goal. Once this state is achieved the individual has fulfilled personal potential.
However, later work by Maslow has suggested that there are two additional needs; freedom of enquiry (free speech and justice) and knowledge (the need to explore and learn). These additional needs are a further development of social needs and recognise the changing nature of modern life.

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.

正确答案：
(b) An illustration of the features detailed above, framed in the context of a University as an organisation in the not-for-profit sector
might be as follows:
The Overall objective might well be stated in the mission statement of a University. An example of such a mission statement
might be as follows:
‘To provide a quality educational environment in a range of undergraduate and post-graduate disciplines and a quality
educational focus for students and the business community.’
More specifically, objectives may be seen as the achievement of ‘value for money’ thereby ensuring effectiveness in areas such
as:
– The provision of high added value to students;
– The establishment of a reputation for recognised expertise in specific areas of research work within the wider community;
and
– The provision of a high quality service to industry and commerce.
Strategies may focus on aspects such as:
– The recruitment and retention of high quality academic staff;
– The development of IT equipment and skills within the institution;
– The mentoring of students in order to ensure high added value and low drop-out rates in intermediate years of study;
and
– The close liaison with employers as to qualities in graduate/post-graduate employees that they will value highly.
The determinants used to measure the results of strategies might include:
– Competitiveness – cost per graduate compared to other institutions; growth in student numbers; number of staff holding
a PhD qualification;
– Financial performance – average cost per graduate; income generation from consultancy work;
– Quality – range of awards (percentages of 1st class degrees); employer responses; measures of quality of delivery of
education, advice to students, etc;
– Flexibility – variable entry and exit points to courses; modular structure; the variety of full-time, part-time and distance
learning modes;
– Resource Utilisation – staff:student ratios; quotas met by each course; accommodation filled;
– Innovation – latest IT provision in linking lecture theatres to information databases; increased provision of flexilearning/
mixed mode course provision.
The application of business change techniques might include the following:
BPR with a focus on IT developments, flexible-learning or mixed mode course provision.
JIT with a focus on moves towards student-centred uptake of educational opportunities e.g. via intranet availability of lecture
and tutorial material linked to more flexible access to staff rather than a ‘push’ system of pre-structured times of
lectures/tutorials.
TQM with a focus on moves to improve quality in all aspects of the learning environment including delivery of lectures, access
to staff and pastoral care issues.
ABM with a focus on activities on a per student basis (both planned and actual) with a view to eliminating activities that do
not add value e.g. cost per lecture per student.