5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of thecompany. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.In conjunction with one of the three larg
题目
5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of the
company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.
In conjunction with one of the three largest construction companies within their country they constructed the ‘365
Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces
within the complex. The complex facilities, which are available for use on each day of the year, include two tennis
courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable
for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and
is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in
popularity as a consequence of regular television coverage of equestrian and bowling events.
In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced
profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports
Complex’ is located has high unemployment but is served by all public transport services.
The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide
a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her
individual perception as to the interpretation of the information contained in the performance measurement system of
the complex. These are as follows:
Director
(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a
‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that
is the distinguishing feature of our business.’
(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios
which will lead to increased profits.’
(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care
of itself.’
(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.
In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for
matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local
bowling team.’
(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of
our facilities which will surely attract more customers.’
(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are
that the National Bowling Association is likely to offer large financial grants next year to sports complexes who
can show they have a demand for the sport but have deficiencies in availability of equipment.’
(g) ‘Why change our performance management system? Our current areas of focus provide us with all the
information we need to ensure that we remain a profitable and effective business.’
As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following
performance measurement problems:
(i) Tunnel vision
(ii) Sub-optimisation
(iii) Misinterpretation
(iv) Myopia
(v) Measure fixation
(vi) Misrepresentation
(vii) Gaming
(viii) Ossification.
Required:
(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the
views of the directors (a-g) illustrate its application in each case. (12 marks)
相似考题
参考答案和解析
(a) Candidates may choose FOUR problems with performance measures from those listed below:
Tunnel vision may be seen as undue focus on performance measures to the detriment of other areas. For example ‘There is
no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a ‘user friendly’
environment. What we need is to maintain the quality of our grass surfaces at all costs since that is the distinguishing feature
of our business.’
Sub-optimisation may occur where undue focus on some objectives will leave others not achieved. For example, ‘We should
focus our attention upon maximising the opening hours of our facilities. Everything else will take care of itself.’ This strategy
ignores the importance of a number of other issues, such as the possible need to increase the availability of horse-riding and
bowling equipment for hire.
Misinterpretation involves failure to recognise the complexity of the environment in which the organisation operates.
Management views have focused on a number of performance measures such as ‘spend the money on increased advertising
of our facilities which will surely attract more customers.’ This fails to recognise the more complex problems that exist. The
town is suffering from high unemployment which may cause population drift and economic decline. This will negate many
of the initiatives that are being suggested by management. This may to some extent be offset by the good transport links to
the ‘365 sports complex’.
Myopia refers to short-sightedness leading to the neglect of longer-term objectives. An example would be ‘We should reduce
the buildings maintenance budget by 25% and spend the money on increased advertising of our facilities which will surely
attract more customers.’
Measure fixation implies behaviour and activities in order to achieve specific performance indicators which may not be
effective. For example, ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation
ratios which will lead to increased profits.’ Problems of unemployment and lack of complaints from customers may mean that
more equipment will not improve profit levels.
Misrepresentation refers to the tendency to indulge in ‘creative’ reporting in order to suggest that a performance measure
result is acceptable. For example ‘Recent analysis of customer feedback forms indicate that most of our customers are satisfied
with the facilities. In fact, the only complaints are from three customers – the LCA University who use the cricket pitch for
matches, the National Youth Training Academy who hold training sessions on the tennis courts, and a local bowling team.’
This ignores the likely size of capacity share occupied by these three customers. In this regard it should be acknowledged
that complaints represent a significant threat to the business since ‘bad news often travels fast’ and other customers may then
‘vote with their feet’.
Gaming is where there is a deliberate distortion of the measure in order to secure some strategic advantage. This may involve
deliberately under performing in order to achieve some objective. For example, ‘We should hold back on our efforts to
overcome the shortage of bowling equipment for hire. Recent rumours are that the National Bowling Association are likely to
offer large financial grants next year to sports complexes who can show they have a demand for the sport but have deficiencies
in availability of equipment.’
Ossification which by definition means ‘a hardening’ refers to an unwillingness to change the performance measure scheme
once it has been set up. An example could be ‘Why change our performance management system? Our current areas of focus
provide us with all the information that we need to ensure that we remain a profitable and effective business.’ This ignores
issues/problems raised in the other comments provided in the question.
更多“5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of thecompany. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.In conjunction with one of the three larg”相关问题
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第1题：
Britain remains one of the Group of Seven large industrial economies.()此题为判断题(对，错)。
正确答案:√
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第2题：
3 Moffat Ltd, which commenced trading on 1 December 2002, supplies and fits tyres and exhaust pipes and services
motor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.
Each location has a manager who is responsible for day-to-day operations and is supported by an administrative
assistant. All other staff at each location are involved in fitting and servicing operations.
The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new IT
system for submission to its bank. They are concerned that sub-optimal decisions are being made because the current
system does not provide appropriate information throughout the organisation. They are also aware that not all of the
benefits from the proposed investment will be quantitative in nature.
Required:
(a) Explain the characteristics of THREE types of information required to assist in decision-making at different
levels of management and on differing timescales within Moffat Ltd, providing TWO examples of information
that would be appropriate to each level. (10 marks)
正确答案：
(a) The management of an organisation need to exercise control at different levels within an organisation. These levels are often
categorised as being strategic, tactical and operational. The information required by management at these levels varies in
nature and content.
Strategic information
Strategic information is required by the management of an organisation in order to enable management to take a longer term
view of the business and assess how the business may perform. during that period. The length of this longer term view will
vary from one organisation to another, being very much dependent upon the nature of the business and the ability of those
responsible for strategic direction to be able to scan the planning horizon. Strategic information tends to be holistic and
summary in nature and would be used by management when, for example, undertaking SWOT analysis. In Moffat Ltd
strategic information might relate to the development of new services such as the provision of a home-based vehicle recovery
service or the provision of twenty-four hour servicing. Other examples would relate to the threats posed by Moffat Ltd’s
competitors or assessing the potential acquisition of a tyre manufacturer in order to enhance customer value via improved
efficiency and lower costs.
Tactical information
Tactical information is required in order to facilitate management planning and control for shorter time periods than strategic
information. Such information relates to the tactics that management adopt in order to achieve a specific course of action. In
Moffat Ltd this might involve the consideration of whether to open an additional outlet in another part of the country or
whether to employ additional supervisors at each outlet in order to improve the quality of service provision to its customers.
Operational information
Operational information relates to a very short time scale and is often used to determine immediate actions by those
responsible for day-to-day management. In Moffat Ltd, the manager at each location within Moffat Ltd would require
information relating to the level of customer sales, the number of vehicles serviced and the number of complaints received
during a week. Operational information might be used within Moffat Ltd in order to determine whether staff are required to
work overtime due to an unanticipated increase in demand, or whether operatives require further training due to excessive
time being spent on servicing certain types of vehicle. -
第3题：
Smoking is so harmful to personal health that it killing ( ) people each year than automobile accidents.
A、seven more times
B、seven times more
C、over seven times
D、seven times
参考答案：C
解析：seven times more：8倍多
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第4题：
I first met Lisa three years ago when we ________ at a radio station together.
A.have worked B.had been working C.were working D.had worked
正确答案：C
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第5题：
The Chief and 3rd Engineers went below，changed the fuel to diesel oil and reduced the engine to slow ahead．This sentence implies all those below except that ________ ．
A.the Engine was not on slow ahead before Chief and 3rd Engineers went down
B.the Engine was using diesel oil before Chief and 3rd Engineers went down
C.the Engine was using fuel oil before Chief and 3rd Engineers went down
D.the Chief and 3rd Engineers went into the Engine Room to operate the Engine
正确答案：B
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第6题：
The engineers are so busy that they have zero time for outdoor sports activities,
they have the interest.A.wherever
B.whenever
C.even if
D.as if答案：C解析：考查从属连词的用法。句意为“工程师们都很忙，__________他们有进行户外活动的兴趣，也没有时间”。wherever意为“无论哪里”，whenever意为“无论何时”，even if意为“即使，尽管”，as ff意为“似乎，好像”。根据前后句意，应为即使，故选C。? -
第7题：
Last month, the unemployment rate increased by ________ of a percent to nine point seven percent.A.twos-tenths
B.two-ten
C.two-tenths
D.one-tenths答案：C解析：本题考查分数表达法。题目意为“上个月，失业率上升了0.2个百分点，达到9.7%。”。本题空格处需要填分数。英语中，分数用“基数词＋序数词”来表示，若分子大于一，则分母用复数，如三分之一 one-third；三分之二 two-thirds，故选C。
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第8题：
Seven short blasts continued for one minute means （）.
- A、fire alarm
- B、boat alarm
- C、man overboard
- D、emergency alarm
正确答案:A -
第9题：
You are the network administrator for The network consists of a single Active Directory domain named All servers run Windows Server 2003. All client computers run Windows XP Professional. You are required to accommodate for five new support engineers. The five support engineers will have have the following responsibilities: 1. Stop and start printers, clear print jobs from the printer queues, and set permissions on printers. 2. Back up and restore all files on the servers. 3. Make changes to TCP/IP settings. 4. Create and delete shared resources You need to assign the support engineers the appropriate permissions to perform the required tasks on the 20 member servers. Of which group should you makie the Support Engineers group a member?（）
- A、the Administrators local group on one of the domain controllers.
- B、the Administrators local group on each of the servers.
- C、the Server Operators local group on one of the domain controllers.
- D、the Power Users local group on one of the servers.
- E、the Backup Operators local group on one of the domain controllers.
- F、the Backup Operators local group on each of the servers.
正确答案:B -
第10题：
多选题Which three are components of the Cisco SMARTnet service？ （）ANBD callback from specialized engineers during regular business hours
Bsupport for every Cisco product
Csupport for low-end products only
Dcases opened via e-mail or telephone at any time
Eadvanced replacement on the next business day
Fimmediate support from the Cisco TAC engineers
正确答案： E,F解析： 暂无解析 -
第11题：
单选题The engineers made two big plans for the dam, one of what was never put in use.Amade
Bfor
Cwhat
Din use
正确答案： C解析： -
第12题：
单选题Which statement about satellite navigation is TRUE? （）AWhile a fix can be generated by signals received from two satellites，three satellites are necessary for reliable accuracy
BThe satellites are in equatorial orbits around the earth about 60°of longitude apart
CThe satellite navigation system determines a fix by measuring the doppler shift of the radio signals from the satellite
DThe ship's receiver cannot begin processing data until the antenna locks onto the satellite and starts continuous tracking
正确答案： B解析： 暂无解析 -
第13题：
5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for the
year ended 31 December 2004.
The following material matters are under discussion:
(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing
defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters
正确答案：
(a) The correct treatment is to provide for the best estimate of the costs likely to be incurred under the warranty, as required by
IAS37 Provisions, contingent liabilities and contingent assets. -
第14题：
(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the
QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)
正确答案：
(b) One approach that the directors of Moffat Ltd could adopt would be to ignore the qualitative benefits that may arise on the
basis that there is too much subjectivity involved in their assessment. The problem that this causes is that the investment will
probably look unattractive since all costs will be included in the evaluation whereas significant benefits and savings will have
been ignored. Hence such an approach is lacking in substance and is not recommended.
An alternative approach would involve attempting to attribute values to each of the identified benefits that are qualitative in
nature. Such an approach will necessitate the use of management estimates in order to derive the cash flows to be
incorporated in a cost benefit analysis. The problems inherent in this approach include gaining consensus among interested
parties regarding the footing of the assumptions from which estimated cash flows have been derived. Furthermore, if the
proposed investment does take place then it may well be impossible to prove that the claimed benefits of the new system
have actually been realised.
Perhaps the preferred approach is to acknowledge the existence of qualitative benefits and attempt to assess them in a
reasonable manner acceptable to all parties including the company’s bank. The financial evaluation would then not only
incorporate ‘hard’ facts relating to costs and benefits that are quantitative in nature, but also would include details of
qualitative benefits which management consider exist but have not attempted to assess in financial terms. Such benefits might
include, for example, the average time saved by location managers in analysing information during each operating period.
Alternatively the management of Moffat Ltd could attempt to express qualitative benefits in specific terms linked to a hierarchy
of organisational requirements. For example, qualitative benefits could be categorised as being:
(1) Essential to the business
(2) Very useful attributes
(3) Desirable, but not essential
(4) Possible, if funding is available
(5) Doubtful and difficult to justify. -
第15题：
MONTHLY MEETING MINUTES OF BOARD OF DIRECTORS Time: 2:30 p.m., March 5, 2015 Place: Conference room, second floor of 3T Co. Ltd. Participants: All the directors Chairman: Chairman of the board, Mr. William Forest Minutes keeper: Linda The main activities at the meeting are as follows: Firstly, Mr. William Forest, chairman of the board, made a report on the work and total sales of the company this season. Then the report was followed by a heated discussion. Secondly, all the directors agreed to hold a press conference for the company next month. Thirdly, the meeting suggested inviting experts from Canada to give a five-day training course to staff in the Sales Department. The meeting finished at 3:30 p.m.
1. Who are the meeting participants().
A. The executive assistants.
B. The directors.
C. The interviewees.
2. How many activities does the meeting have().
A. The executive assistants.
B. The directors.
C. The interviewees.
3. Mr. William Forest made a report ()this season.
A. on training course to staff in the Sales Department
B. on the advertisement policies of the company
C. on the work and total sales of the company
4. What did all the directors agree to do ()
A. To carry out a training project in the company next year.
B. To have another board meeting of all directors next season.
C. Tohave a press conference for the company next month.
5. How long did the meeting last ()
A.1.5 hours.
B.1 hour.
C.2 hour.
参考答案：子问题 1:B; 子问题 2:C; 子问题 3:C; 子问题 4:C; 子问题 5:B
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第16题：
The fact that "almost one-fourth of engineers in America who earned Ph.D． s are foreign born" implies that（ ）
[A] the majority of American people are not interested in getting Ph.D．
[B]foreign students are more eager to get Ph. D．
[C] the American education has lagged behind in the New Economy
[D]American students are not as clever as foreign students
正确答案：C
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第17题：
The engineers are so busy that they have zero time for outdoor sports activities,
they have the interest.A.wherever
B.whenever
C.even if
D.as if答案：C解析：考查从属连词的用法。句意为“工程师们都很忙，__________他们有进行户外活动的兴趣，也没有时间”。wherever意为“无论哪里”，whenever意为“无论何时”，even if意为“即使，尽管”，as ff意为“似乎，好像”。根据前后句意，应为即使，故选C。 -
第18题：
Because of such factors, engineers have worked on increasing the efficiency of elevators, resorting to double-decker cars to service and to transfer systems that ______ express and local elevators.A.explore
B.enforce
C.deploy
D.strengthen答案：D解析：本题考察词义辨析。题目意为“由于这些因素，工程师们一直在努力提升电梯的效率，借助于双层汽车服务和传递系统来强化运输和当地的电梯。”A选项意为“探索，探测”，B选项意为“实施，执行”，C选项意为“部署，配置”，D选项意为“加强，巩固”。根据前句的提升效率，后句中应该是加强电梯。
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第19题：
Members of House of Commons hold their seat for( )years at most.A.Five
B.Four
C.Seven
D.Three答案：A解析：考查加拿大政治。众议院议员任期最长不超过5年。 -
第20题：
Which three are components of the Cisco SMARTnet service？ （）
- A、 NBD callback from specialized engineers during regular business hours
- B、 support for every Cisco product
- C、 support for low-end products only
- D、 cases opened via e-mail or telephone at any time
- E、 advanced replacement on the next business day
- F、 immediate support from the Cisco TAC engineers
正确答案:B,E,F -
第21题：
单选题What is the best way to revise sentence 6, (reproduced below)?Maelle and Gerard are competent, loving parents, both are engineers.A(As it is now)
BMaelle and Gerard, both engineers, are competent, loving parents.
CMaelle and Gerard are both competent, both loving parents, both engineers.
DMaelle and Gerard are both: competent, loving parents, engineers.
EMaelle and Gerard are both loving and competent parents and engineers.
正确答案： B解析：
A项是逗号粘连的错误。B项正确地将“engineers”作为同位语。C项“both”不必要地重复了三次。D项不正确，因为冒号后的句子包含逗号粘连的错误。E项“competent”的位置不正确，且改变了句子的意思。 -
第22题：
单选题Who will be the first users of Galileo, the new satellite navigation system?ARescue workers
BGPS users
CEuropean drivers
正确答案： B解析： 根据新闻中Rescue workers will be the first to use it with other services可知这个新的卫星航空系统的首批使用者为急救队员。
【录音原文】
The European Union has announced that its satellite navigation system Galileowill start operating in 2014. Rescue workers will be the first to use it with other services rolled out over the following years. Mark Gregory reports. The Galileo project is already way over budget in several years late. Two years ago, it was nearly scrapped, but now the first commercial contract has been announced, a clear signal that Europe's alternative to the American GPS satellite locating network will go ahead. -
第23题：
单选题You are the network administrator for The network consists of a single Active Directory domain named All servers run Windows Server 2003. All client computers run Windows XP Professional. You are required to accommodate for five new support engineers. The five support engineers will have have the following responsibilities: 1. Stop and start printers, clear print jobs from the printer queues, and set permissions on printers. 2. Back up and restore all files on the servers. 3. Make changes to TCP/IP settings. 4. Create and delete shared resources You need to assign the support engineers the appropriate permissions to perform the required tasks on the 20 member servers. Of which group should you makie the Support Engineers group a member?（）Athe Administrators local group on one of the domain controllers.
Bthe Administrators local group on each of the servers.
Cthe Server Operators local group on one of the domain controllers.
Dthe Power Users local group on one of the servers.
Ethe Backup Operators local group on one of the domain controllers.
Fthe Backup Operators local group on each of the servers.
正确答案： C解析： 暂无解析