(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based
题目
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the
aims of EACH of the following models for the implementation of strategic change:
(i) benchmarking;
(ii) balanced scorecard; and
(iii) activity-based models. (12 marks)
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更多“(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based”相关问题
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第1题：
5 A management accounting focus for performance management in an organisation may incorporate the following:
(1) the determination and quantification of objectives and strategies
(2) the measurement of the results of the strategies implemented and of the achievement of the results through a
number of determinants
(3) the application of business change techniques, in the improvement of those determinants.
Required:
(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your
answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking
organisations and not-for-profit organisations in order to highlight any differences between the two types of
organisation. (14 marks)
正确答案：
5 (a) Objectives may be viewed as profit and market share in a profit-oriented organisation or the achievement of ‘value for money’
in a not-for-profit organisation (NFP). The overall objective of an organisation may be expressed in the wording of its mission
statement.
In order to achieve the objectives, long-term strategies will be required. In a profit-oriented organisation, this may incorporate
the evaluation of strategies that might include price reductions, product design changes, advertising campaign, product mix
change and methods changes, embracing change techniques such as BPR, JIT, TQM and ABM. In NFP situations, strategies
might address the need to achieve ‘economy’ through reduction in average cost per unit; ‘efficiency’ through maximisation of
the input:output ratio, whilst checking on ‘effectiveness’ through monitoring whether the objectives are achieved.
The annual budget will quantify the short-term results anticipated of the strategies. These results may be seen as the level of
financial performance and competitiveness achieved. This quantification may be compared with previous years and with
actual performance on an ongoing basis. Financial performance may be measured in terms of profit, liquidity, capital structure
and a range of ratios. Competitiveness may be measured by sales growth, market share and the number of new customers.
In a not-for-profit organisation, the results may be monitored by checking on the effectiveness of actions aimed at the
achievement of the objectives. For instance, the effectiveness of a University may be measured by the number of degrees
awarded and the grades achieved. The level of student ‘drop-outs’ each year may also be seen as a measure of ineffectiveness.
The determinants of results may consist of a number of measures. These may include the level of quality, customer
satisfaction, resource utilisation, innovation and flexibility that are achieved. Such determinants may focus on a range of nonfinancial
measures that may be monitored on an ongoing basis, as part of the feedback information in conjunction with
financial data.
A range of business change techniques may be used to enhance performance management.
Techniques may include:
Business process re-engineering (BPR) which involves the examination of business processes with a view to improving the
way in which each is implemented. A major focus may be on the production cycle, but it will also be applicable in areas such
as the accounting department.
Just-in-time (JIT) which requires commitment to the pursuit of ‘excellence’ in all aspects of an organisation.
Total quality management (TQM) which aims for continuous quality improvement in all aspects of the operation of an
organisation.
Activity based management systems (ABM) which focus on activities that are required in an organisation and the cost drivers
for such activities, with a view to identifying and improving activities that add value and eliminating those activities that do
not add value.
Long-term performance management is likely to embrace elements of BPR, JIT, TQM and ABM. All of these will be reflected
in the annual budget on an ongoing basis. -
第2题：
(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the
customer perspective of the balanced scorecard of GER. (3 marks)
正确答案：
(ii) Performance measures that may be used to assess the customer perspective of the balanced scorecard of GER include
the following:
Lost or damaged luggage per 1,000 passengers
Train cancellation rate
Denied boarding rate
Number of passenger complaints.
Note: Only three measures were required.
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第3题：
(c) Discuss the practical problems that may be encountered in the implementation of an activity-based system
of product cost management. (5 marks)
正确答案：
(c) The benefits of an activity-based system as the basis for product cost/profit estimation may not be straightforward. A number
of problems may be identified.
The selection of relevant activities and cost drivers may be complicated where there are many activities and cost drivers in
complex business situations.
There may be difficulty in the collection of data to enable accurate cost driver rates to be calculated. This is also likely to
require an extensive data collection and analysis system.
The problem of ‘cost driver denominator level’ may also prove difficult. This is similar to the problem in a traditional volume
related system. This is linked to the problem of fixed/variable cost analysis. For example the cost per batch may be fixed. Its
impact may be reduced, however, where the batch size can be increased without a proportionate increase in cost.
The achievement of the required level of management skill and commitment to change may also detract from the
implementation of the new system. Management may feel that the activity based approach contains too many assumptions
and estimates about activities and cost drivers. There may be doubt as to the degree of increased accuracy which it provides.
(alternative relevant examples and discussion would be acceptable) -
第4题：
Traditional structured analysis techniques focus upon the flow of(1)within a system. Object-oriented analysis emphasizes the building of real-world models, It examines requirements from the perspective of the classes and objects found in the vocabulary of the(2)domain.Traditional system design method emphasizes the proper and effective structure of a complex system. Object-oriented design method encompasses the process of object- oriented decomposition and a(3)for depicting both logical and physical as well as static and dynamic models of the system under design.Object-oriented programming is a method of implementation in which programs are organized as cooperative collections of objects, each of which represents an(4)of some class, and whose classes are all members of a hierarchy of classes united via(5)relationships.
A．control
B．program
C．data
D．reference
正确答案：C
解析：传统的结构化分析技术关注的是系统的数据流程，面向对象分析强调对现实世界的建模，它从问题域中的类和对象的角度来检查需求。传统系统设计方法强调的是复杂系统的适当和有效的结构，面向对象设计方法包括面向对象的分解过程和一个描述待设计系统的物理和逻辑模型，以及动态和静态模型的符号。面向对象的程序设计是这样一种实现方法，程序是协同对象的组织，每个对象都代表一些类的一个实例，这些类是通过继承关系联系起来的类层次的所有成员。 -
第5题：
试题（75）
Which of the following is not part of the change-management process of IT supervisor?（75）.
（75）
A．change analyses
B．change evaluation
C．change acquisition
D．change executing
正确答案：D
试题（75）分析
信息工程监理变更控制不包括：
选项A是变更分析，选项B是变更评估，选项C是变更确认，选项D是变更执行。
因此，正确答案是D。
参考答案
（75）D -
第6题：
The following statements have been made about life cycle costing:
(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle
(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis
(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product
(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage
Which of the above statements is/are correct?
A.(i) and (iii)
B.(iii) only
C.(i) and (iv)
D.(ii) only
正确答案：BAll of the statements are false except statement (iii).
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第7题：
The following information is available for a manufacturing company which produces multiple products:
(i) The product mix ratio
(ii) Contribution to sales ratio for each product
(iii) General fixed costs
(iv) Method of apportioning general fixed costs
Which of the above are required in order to calculate the break-even sales revenue for the company?
A.All of the above
B.(i), (ii) and (iii) only
C.(i), (iii) and (iv) only
D.(ii) and (iii) only
正确答案：BThe method of apportioning general fixed costs is not required to calculate the break-even sales revenue.
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第8题：
Which of the following is the MOST important consideration before making a change to a server?（）
- A、Explore the ramification of the change before implementation.
- B、Determine the service level agreement in place before implementation.
- C、Review the equipment disposal procedures and policies before implementation.
- D、Notify all staff members of the planned system outage before implementation.
正确答案:A -
第9题：
单选题Both passages include which of the following elements?I. a discussion of the importance of human feelings in a debateII. a citation of an authoritative scientific studyIII. a reference to global warmingAI only
BII only
CI and II only
DII and III only
EI, II, and III
正确答案： A解析：
两篇文章都提到全球变暖，第一篇文章没有引用任何科学研究。然而两篇文章都讨论了人类情感的重要性。第一篇文章提到了辩论者妖魔化行为造成的损害以及他们欣赏他们对手的态度的需要。第二篇文章强调一些人从回收利用中获得的“良好的感觉”的确有价值。 -
第10题：
单选题If 4 and 11 are the lengths of two sides of a triangular region, which of the following can be the length of the third side?I. 5II. 13III. 15AI only
BII only
CI and II only
DII and III only
EI, II, and III
正确答案： D解析：
根据三角形三边关系可知，9<c<15，故本题选B项。 -
第11题：
单选题Which of the following is the MOST important consideration before making a change to a server?（）AExplore the ramification of the change before implementation.
BDetermine the service level agreement in place before implementation.
CReview the equipment disposal procedures and policies before implementation.
DNotify all staff members of the planned system outage before implementation.
正确答案： B解析： 暂无解析 -
第12题：
单选题Which of the following is the MOST important consideration before making a change to a server？（）AExplore the ramification of the change before implementation.
BDetermine the service level agreement in place before implementation.
CReview the equipment disposal procedures and policies before implementation.
DNotify all staff members of the planned system outage before implementation.
正确答案： A解析： 暂无解析 -
第13题：
5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on
the use of traditional financial measures in order to assess the performance of GER since it commenced operations
in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to
the adoption of a balanced scorecard approach to performance measurement within GER.
Required:
(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption of
a balanced scorecard approach to performance measurement within GER. (8 marks)
正确答案：
(a) To: Board of directors
From: Management Accountant
Date: 8 June 2007
The potential benefits of the adoption of a balanced scorecard approach to performance measurement within GER are as
follows:
A broader business perspective
Financial measures invariably have an inward-looking perspective. The balanced scorecard is wider in its scope and
application. It has an external focus and looks at comparisons with competitors in order to establish what constitutes best
practice and ensures that required changes are made in order to achieve it. The use of the balanced scorecard requires a
balance of both financial and non-financial measures and goals.
A greater strategic focus
The use of the balanced scorecard focuses to a much greater extent on the longer term. There is a far greater emphasis on
strategic considerations. It attempts to identify the needs and wants of customers and the new products and markets. Hence
it requires a balance between short term and long term performance measures.
A greater focus on qualitative aspects
The use of the balanced scorecard attempts to overcome the over-emphasis of traditional measures on the quantifiable aspects
of the internal operations of an organisation expressed in purely financial terms. Its use requires a balance between
quantitative and qualitative performance measures. For example, customer satisfaction is a qualitative performance measure
which is given prominence under the balanced scorecard approach.
A greater focus on longer term performance
The use of traditional financial measures is often dominated by financial accounting requirements, for example, the need to
show fixed assets at their historic cost. Also, they are primarily focused on short-term profitability and return on capital
employed in order to gain stakeholder approval of short term financial reports, the longer term or whole life cycle often being
ignored.
The limitations of a balanced scorecard approach to performance measurement may be viewed as follows:
The balanced scorecard attempts to identify the chain of cause and effect relationships which will provide the stimulus for
the future success of an organisation.
Advocates of a balanced scorecard approach to performance measurement suggest that it can constitute a vital component
of the strategic management process.
However, Robert Kaplan and David Norton, the authors of the balanced scorecard concept concede that it may not be suitable
for all firms. Norton suggests that it is most suitable for firms which have a long lead time between management action and
financial benefit and that it will be less suitable for firms with a short-term focus. However, other flaws can be detected in
the balanced scorecard.
The balanced scorecard promises to outline the theory of the firm by clearly linking the driver/outcome measures in a cause
and effect chain, but this will be difficult if not impossible to achieve.
The precise cause and effect relationships between measures for each of the perspectives on the balanced scorecard will be
complex because the driver and outcome measures for the various perspectives are interlinked. For example, customer
satisfaction may be seen to be a function of several drivers, such as employee satisfaction, manufacturing cycle time and
quality. However, employee satisfaction may in turn be partially driven by customer satisfaction and employee satisfaction
may partially drive manufacturing cycle time. A consequence of this non-linearity of the cause and effect chain (i.e., there is
non-linear relationship between an individual driver and a single outcome measure), is that there must be a question mark
as to the accuracy of any calculated correlations between driver and outcome measures. Allied to this point, any calculated
correlations will be historic. This implies that it will only be possible to determine the accuracy of cause and effect linkages
after the event, which could make the use of the balanced scorecard in dynamic industries questionable. If the market is
undergoing rapid evolution, for example, how meaningful are current measures of customer satisfaction or market share?
These criticisms do not necessarily undermine the usefulness of the balanced scorecard in presenting a more comprehensive
picture of organisational performance but they do raise doubts concerning claims that a balanced scorecard can be
constructed which will outline a clear cause and effect chain between driver and outcome measures and the firm’s financial
objectives. -
第14题：
(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)
to (iii) above and ONE value that relates to level (iv).
In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and
comment on possible benefits from the identification of the cause of each cost driver. (10 marks)
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)) -
第15题：
(c) Suggest ways in which each of the six problems chosen in (a) above may be overcome. (6 marks)
正确答案：
(c) Ways in which each of the problems might be overcome are as follows:
Meeting only the lowest targets
– To overcome the problem there must be some additional incentive. This could be through a change in the basis of bonus
payment which currently only provides an incentive to achieve the 100,000 tonnes of output.
Using more resources than necessary
– Overcoming the problem may require a change in the bonus system which currently does not provide benefit from any
output in excess of 100,000 tonnes. This may not be perceived as sufficiently focused in order to achieve action. It may
be that engendering a culture of continuous improvement would help ensure that employees actively sought ways of
reducing idle time levels.
Making the bonus – whatever it takes
– It is likely that efforts to change the ‘work ethos’ at all levels is required, while not necessarily removing the concept of
a bonus payable to all employees for achievement of targets. This may require the fostering of a culture for success within
the company. Dissemination of information to all staff relating to trends in performance, meeting targets, etc may help
to improve focus on continuous improvement.
Competing against other divisions, business units and departments
– The problem may need some input from the directors of TRG. For example, could a ‘dual-cost’ transfer pricing system
be explained to management at both the Bettamould division and also the Division with spare capacity in order to
overcome resistance to problems on transfer pricing and its impact on divisional budgets and reported results? In this
way it may be possible for the Bettamould division to source some of its input materials at a lower cost (particularly from
TRG’s viewpoint) and yet be acceptable to the management at the supplying division.
Ensuring that what is in the budget is spent
– In order to overcome the problem it may be necessary to educate management into acceptance of aspects of budgeting
such as the need to consider the committed, engineered and discretionary aspects of costs. For example, it may be
possible to reduce the number of salaried staff involved in the current quality checking of 25% of throughput on a daily
basis.
Providing inaccurate forecasts
– In order to overcome this problem there must be an integrated approach to the budget setting process. This may be
achieved to some extent through all aspects of the budget having to be agreed by all functions involved. For example,
engineers as well as production line management in reaching the agreed link between percentage process losses and
the falling efficiency of machinery due to age. In addition, TRC may insist an independent audit of aspects of budget
revisions by group staff.
Meeting the target but not beating it
– To overcome the problem may require that the bonus system should be altered to reflect any failure to control costs per
tonne at the budget level.
Avoiding risks
– In order to overcome such problems, TRC would have to provide some guarantees to Bettamould management that the
supply would be available during the budget period at the initially agreed price and that the quality would be maintained
at the required level. This would remove the risk element that the management of the Bettamould division may consider
currently exists. -
第16题：
Why might a taxpayer elect to depreciate assets using the Alternative Depreciation System (ADS)?()I. The taxpayer desires rapid write off of assets.II. The taxpayer may be close to being subject to the alternative minimum tax.III. The taxpayer is experiencing a low income time period.
A、Statements I and III are correct
B、Only statement I is correct
C、Statements II and III are correct
D、Statements I and II are correct
E、Statements I, II, and III are correct
答案：E
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第17题：
Which of the following is not part of the change-management process of IT supervisor?（ ）
A．change analyses
B．change evaluation
C．change acquisition
D．change executing
正确答案：D
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第18题：
C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct?
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
正确答案：DStatement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.
Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.
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第19题：
A firm can be seen as nothing more than a collection of projects.A firm must allocate cash to projects within its budgets.Therefore, the process of deciding which projects to undertake and which projects lo pass up is called capital budgeting.Capital bud答案：解析：一家公司可以看成是一系列项目的集合，公司必须要在其预算范围内向项目投放资金。 因此，决定哪个项目该投资，哪个项目该放弃的过程就是资本预箅a资本预算是公司决策的核心。 只要考虑到融资，每一个项目都是一系列现金流。大多数项目需要一笔现金流出（即投资或者花费成本）及随后的一系列现金流入（即回报或者收入）.至于现金流来自垃圾搬运或是钻石销售是没有关系的。现金流就是现金，然而，很需要的是所有收益和成本要换算或现金价值。如果你要在搬运垃圾上花更多时间或者不喜欢垃圾搬运，你要把这些换算成负向现金流。同样地，如果做意个项 -
第20题：
With regard to the drivers behind Application Grid based computing， consider the following statements and indicate which is TRUE:// （） I. data center complexity leads to lack of predictability making it difficult if not impossible to guarantee quality of service II. data centers must do more with less and find a way to better utilize existing capacity III. growth means added complexity
- A、 I and II
- B、 I and III
- C、 II and III
- D、 I， II and III
正确答案:D -
第21题：
单选题Which of the following is NOT a process of the lexical change?AINVENTION.
BACRONYM.
CLEXICON.
正确答案： B解析：
词的变化方式很多，新创词和缩略语都属于其中，而选项C不属于。 -
第22题：
单选题If (c+1)2＝-b, which of the following statement could be true?I. c>0II. c＝0III. c<0ANone
BI only
CIII only
DI and II only
EI, II, and III
正确答案： D解析：
假设c=5，那么b＝-36。假设c＝0, b＝-1。假设c＝-5, b＝-16。所以I. II. III都有可能。 -
第23题：
单选题x, y, and z are positive integers. Which of the following lists all the possible ways for x + y + z to be an odd number?I. One of the numbers is odd.II. Two of the numbers are odd.III. Three of the numbers are odd.AI
BI and II
CI and III
DII and III
正确答案： C解析：
I. One of the numbers is odd. Let x be odd. Let y and z be even. y + z is even. An even plus an odd is odd, so x + y + z is odd.