网友您好, 请在下方输入框内输入要搜索的题目:

题目内容 (请给出正确答案)

(c) The Shirtmaster division and Corporate Clothing division, though being part of the same group, operate largely

independently of one another.

Assess the costs and benefits of the two divisions continuing to operate independently of one another.

(15 marks)


参考答案

更多 “ (c) The Shirtmaster division and Corporate Clothing division, though being part of the same group, operate largelyindependently of one another.Assess the costs and benefits of the two divisions continuing to operate independently of one another.(15 marks) ” 相关考题
考题 National Basketball Association (NBA), the association of professional teams in the US, has two divisions: the Eastern Division and Western Division.() 此题为判断题(对,错)。

考题 In what aspect does State University remain the same?A.The main campus.B.The student population.C.The age-old ideals.D.The programs of the Division of Continuing Education.

考题 Adam Smith, a writer in the 1770s, was the first person to see the importance of the division of labor and to explain part of its advantages. He gives as an example the process by which pins were made in England."One man draws out the wire, another strengthens it, a third cuts it, a fourth points it, a fifth grinds it at the top to prepare it to receive the head. To make the head requires two or three distinct operations. To put it on is a separate operation, to polish the pins is another. And the important business of making pins is, in this manner, divided into about eighteen distinct operations, which in some factories are all performed by different people, though in others the same man will sometimes perform. two or three of them."Ten men, Smith said, in this way, turned out twelve pounds of pins a day or about 4 800 pins a piece. But if all of them had worked separately and independently without division of labor, they certainly could not turn out any pin, each of them have made twenty pins in a day and perhaps not even one.There can be no doubt that division of labor is an efficient way of organizing work. Fewer people can make more pins. Adam Smith saw this but he also took it for granted that division of labor is in itself responsible for economic growth and development and that it accounts for the difference between expanding economies and those that stand still. But division of labor adds nothing new; it only enables people to produce, more of what they already have.According to the passage, Adam Smith was the first person to______.A.take advantage of the division of laborB.explain the causes of the division of laborC.understand the effects of the division of laborD.introduce the division of labor into England

考题 2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to itsclients as well as to other divisions within the group. Consultants always work in teams of two on every consultingday. Each consulting day is charged to external clients at £750 which represents cost plus 150% profit mark up. Thetotal 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 oftwo teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested thatshe meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division hasresponded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge theHR division £750 per consulting day.The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which wouldreduce the variable costs by £50 per consulting day. Note: this equipment can only be used when providing internalconsultations.Required:(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provideconsulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Groupis 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 inproviding 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 toundertake the provision of services to the HR division during the required 48-week period. All otherteams 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 consultantsduring the required 48-week period.(12 marks)

考题 (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), andcomment on possible benefits from the identification of the cause of each cost driver. (10 marks)

考题 4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farmingindustry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external toBAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of itsproduct BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemicalwhich is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilogramsof the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 perkilogram.Forecast information for the forthcoming period is as follows:Division B:Production and sales of 360,000 litres of BF at a selling price of $120 per litre.Variable conversion costs of BF will amount to $15 per litre.Fixed costs are estimated at $18,000,000.Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.Division C:Total production capacity of 100,000 kilograms of chemical CC.Variable costs will be $50 per kilogram of CC.Fixed costs are estimated at $2,000,000.Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at aprice of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use inproduct BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.Required:(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to DivisionB in order that the maximisation of BAG profit would occur if Division B management implement rationalsourcing decisions based on purely financial grounds.Note: you should explain the basis on which Division B would make its decision using the informationavailable, incorporating details of all relevant calculations. (6 marks)

考题 (b) The management of Division C has identified the need to achieve cost savings in order to become morecompetitive. They have decided that an analysis and investigation of quality costs into four sub-categories willprovide a focus for performance measurement and improvement.Required:Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (whichmust relate to Division C) of each of the four sub-categories of quality cost that can be investigated in orderthat overall cost savings might be achieved and hence the performance improved. (8 marks)

考题 (b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are againconsidering employing a local workforce not only to build the hotel but also to operate it on a daily basis.Required:Explain TWO ways in which the possibility of cultural differences might impact on the performance of a localworkforce in building and operating a hotel in Tomorrowland. (6 marks)

考题 The analytic syllabus relies on the learner’s ability to learn a language in parts independently of one another.() 此题为判断题(对,错)。

考题 A manufacturing company, Man Co, has two divisions: Division L and Division M. Both divisions make a single standardised product. Division L makes component L, which is supplied to both Division M and external customers.Division M makes product M using one unit of component L and other materials. It then sells the completedproduct M to external customers. To date, Division M has always bought component L from Division L.The following information is available:Division L charges the same price for component L to both Division M and external customers. However, it does not incur the selling and distribution costs when transferring internally.Division M has just been approached by a new supplier who has offered to supply it with component L for $37 per unit. Prior to this offer, the cheapest price which Division M could have bought component L for from outside the group was $42 per unit.It is head office policy to let the divisions operate autonomously without interference at all.Required:(a) Calculate the incremental profit/(loss) per component for the group if Division M accepts the new supplier’soffer and recommend how many components Division L should sell to Division M if group profits are to bemaximised. (3 marks)(b) Using the quantities calculated in (a) and the current transfer price, calculate the total annual profits of each division and the group as a whole. (6 marks)(c) Discuss the problems which will arise if the transfer price remains unchanged and advise the divisions on a suitable alternative transfer price for component L. (6 marks)

考题 Section B – TWO questions ONLY to be attemptedPerkin manufactures electronic components for export worldwide, from factories in Ceeland, for use in smartphones and hand held gaming devices. These two markets are supplied with similar components by two divisions, Phones Division (P) and Gaming Division (G). Each division has its own selling, purchasing, IT and research and development functions, but separate IT systems. Some manufacturing facilities, however, are shared between the two divisions.Perkin’s corporate objective is to maximise shareholder wealth through innovation and continuous technological improvement in its products. The manufacturers of smartphones and gaming devices, who use Perkin’s components, update their products frequently and constantly compete with each other to launch models which are technically superior.Perkin has a well-established incremental budgeting process. Divisional managers forecast sales volumes and costs months in advance of the budget year. These divisional budgets are then scrutinised by the main board, and revised significantly by them in line with targets they have set for the business. The finalised budgets are often approved after the start of the accounting year. Under pressure to deliver consistent returns to institutional shareholders, the board does not tolerate failure by either division to achieve the planned net profit for the year once the budget is approved. Last year’s results were poor compared to the annual budget. Divisional managers, who are appraised on the financial performance of their own division, have complained about the length of time that the budgeting process takes and that the performance of their divisions could have been better but was constrained by the budgets which were set for them.In P Division, managers had failed to anticipate the high popularity of a new smartphone model incorporating a large screen designed for playing games, and had not made the necessary technical modifications to the division’s own components. This was due to the high costs of doing so, which had not been budgeted for. Based on the original sales forecast, P Division had already committed to manufacturing large quantities of the existing version of the component and so had to heavily discount these in order to achieve the planned sales volumes.A critical material in the manufacture of Perkin’s products is silver, which is a commodity which changes materially in price according to worldwide supply and demand. During the year supplies of silver were reduced significantly for a short period of time and G Division paid high prices to ensure continued supply. Managers of G Division were unaware that P Division held large inventories of silver which they had purchased when the price was much lower.Initially, G Division accurately forecasted demand for its components based on the previous years’ sales volumes plus the historic annual growth rate of 5%. However, overall sales volumes were much lower than budgeted. This was due to a fire at the factory of their main customer, which was then closed for part of the year. Reacting to this news, managers at G Division took action to reduce costs, including closing one of the three RD facilities in the division.However, when the customer’s factory reopened, G Division was unwilling to recruit extra staff to cope with increased demand; nor would P Division re-allocate shared manufacturing facilities to them, in case demand increased for its own products later in the year. As a result, Perkin lost the prestigious preferred supplier status from their main customer who was unhappy with G Division’s failure to effectively respond to the additional demand. The customer had been forced to purchase a more expensive, though technically superior, component from an alternative manufacturer.The institutional shareholders’ representative, recently appointed to the board, has asked you as a performance management expert for your advice. ‘We need to know whether Perkin’s budgeting process is appropriate for the business, and how this contributed to last year’s poor performance’, she said, ‘and more importantly, how do we need to change the process to prevent this happening in the future, such as a move to beyond budgeting.’Required:(a) Evaluate the weaknesses in Perkin’s current budgeting system and whether it is suitable for the environment in which Perkin operates. (13 marks)(b) Evaluate the impact on Perkin of moving to beyond budgeting. (12 marks)

考题 ______ cargoes chargeable at the same rate,part of one ton shall be taken as one ton.A.AtB.ForC.OnD.About

考题 Dual electro-hydraulic steering units usually operate ______.A.With both pumps on line at the same timeB.With one pump on standbyC.With the follow-up gear disconnectedD.Only when the rudder is moved amidships

考题 The number and position of hydrants arranged on board shall be such that _______,one of which shall be from a single length of hose,may reach any part of the ship normally accessible to the passengers or crew while the ship is being navigated.A.at least two jets of water which shall be from the same length of hoseB.at least two jets of water emanating from the same hydrantC.at least two jets of water not emanating from the same hydrantD.at least two jets of water not emanating from the same hydrant,one of which shall be from a single length of hose

考题 A double male coupling is one that ______.A.has left hand twistB.has inside threads on both endsC.has outside threads on both endsD.takes two men to operate

考题 All VHF marine band radios operate in the simplex mode,which means that______.A.only one person may talk at a timeB.only two persons may talk at the same timeC.the radio only transmitsD.the radio only receives

考题 请翻译下段英文。 Jay:How many machine tools are there in your factory? Tommy:Ten. Jay:What kind of machine tools are they? Tommy:There are four lathes,three milling machines,two shapers and one drilling machine. Jay:How many workers are there in your workshop? Tommy:There are nine. Jay:Are they all turners? Tommy:No,seven of them are turners and two locksmiths. Jay:So no one can operate the milling machine. Tommy:No. Six of them are turners can operate it. Jay:Is there any woman? Tommy:There are eight women. Five are workers. Others are managers.

考题 Don’t operate two or more ()(舱盖)at the same time.A、capsB、leversC、hatch coversD、hatches

考题 Don’t operate two or more hatch ()at the same time.A、capsB、leversC、coversD、coamings

考题 Your company has two primary divisions: Products and Services. The Products division is on network 150.10.640/21. The Services division is on network 150.10.72.0/21. You want to summarize both networks into one routing statement. Which IP address and subnet mask combination would most efficiently accomplish this?()A、 150.10.64.0/21B、 150.10.64.0/22C、 150.10.64.0/20D、 150.10.0.0./16

考题 An administrator is moving a volume group from one server to another. The disks will be physically moved between the two systems.  Which two operations are required on the volume group prior to the physical disk switch?()  A、’varyoffvg’ and ’exportvg’B、’varyofflv’ and ’importvg’C、’varyofflv’ and ’migratepv’D、’varyoffvg’ and ’migratevg’

考题 单选题A double male coupling is one that().A has left hand twistB has inside threads on both endsC has outside threads on both endsD takes two men to operate

考题 单选题Your company has two primary divisions: Products and Services. The Products division is on network 150.10.640/21. The Services division is on network 150.10.72.0/21. You want to summarize both networks into one routing statement. Which IP address and subnet mask combination would most efficiently accomplish this?()A  150.10.64.0/21B  150.10.64.0/22C  150.10.64.0/20D  150.10.0.0./16

考题 单选题An administrator is moving a volume group from one server to another. The disks will be physically moved between the two systems.  Which two operations are required on the volume group prior to the physical disk switch?()A ’varyoffvg’ and ’exportvg’B ’varyofflv’ and ’importvg’C ’varyofflv’ and ’migratepv’D ’varyoffvg’ and ’migratevg’

考题 单选题All VHF marine band radios operate in the simplex mode,which means that().A only one person may talk at a timeB only two persons may talk at the same timeC the radio only transmitsD the radio only receives

考题 单选题Dual electro-hydraulic steering units usually operate ().A with both pumps on line at the same timeB with one pump on standbyC with the follow-up gear disconnectedD only when the rudder is moved amidships

考题 单选题One of the consequences in continuing to operate a centrifugal bilge pump with the discharge valve closed, is that the ().A motor overload will openB relief valve will openC pump will overheatD motor will overheat