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(iv) critiques the performance measurement system at TSC. (5 marks


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考题 Which of the following are among Phil Crosby's "absolutes of quality'.A . the performance of standard is zero defectsB . do everything right the first time, each timeC . constantly improve each product and each serviceD . the measurement system is the cost of nonconformanceE . A and D only

考题 159 Which of the following are among Phil Crosby's "absolutes of quality'.A. the performance of standard is zero defectsB. do everything right the first time, each timeC. constantly improve each product and each serviceD. the measurement system is the cost of nonconformanceE. A and D only

考题 (iv) how these problems might be overcome. (4 marks)

考题 4 A properly conducted appraisal interview is fundamental in ensuring the success of an organisation’s performanceappraisal system.Required:(a) Describe three approaches to conducting the appraisal interview. (5 marks)

考题 Susan is aware of benchmarking as a useful input into performance measurement and strategic change.(b) Assess the contribution benchmarking could make to improving the position of the Marlow Fashion Groupand any limitations to its usefulness. (8 marks)

考题 (b) Using the information provided in the case scenario, strategically evaluate the performance of the companyup to 2004, indicating any areas of particular concern. (20 marks)

考题 (c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical andsocial attitudes of the management could improve business performance. (7 marks)Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and socialresponsibilities of the Beth Group.

考题 (b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurementproblems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications thatmay be reduced or eliminated by each action:(i) Focusing on and improving the measurement of customer satisfaction(ii) Involving staff at all levels in the development and implementation of performance measures(iii) Being flexible in the extent to which formal performance measures are relied on(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)

考题 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 anumber 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. Youranswer should incorporate examples that may be used to illustrate each term in BOTH profit-seekingorganisations and not-for-profit organisations in order to highlight any differences between the two types oforganisation. (14 marks)

考题 (b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve thefuture performance of SCC Ltd. (6 marks)

考题 (b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’performance. (4 marks)

考题 (c) Using the information contained in Appendix 1.2, compare the performance of HLP and MAS incorporatingrelevant percentage and ratio statistics under the following headings:(i) Competitiveness; (5 marks)

考题 5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely onthe use of traditional financial measures in order to assess the performance of GER since it commenced operationsin 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard tothe 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 ofa balanced scorecard approach to performance measurement within GER. (8 marks)

考题 (ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess thecustomer perspective of the balanced scorecard of GER. (3 marks)

考题 (ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.(3 marks)

考题 (b) Explain FIVE critical success factors to the performance of HSC on which the directors must focus if HSC isto achieve success in its marketplace. (10 marks)

考题 (ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary tableprepared in (i); (5 marks)

考题 Note: requirement (a) includes 4 professional marks.A central feature of the performance measurement system at TSC is the widespread use of league tables that displayeach depot’s performance relative to one another.Required:(b) Evaluate the potential benefits and problems associated with the use of ‘league tables’ as a means ofmeasuring performance. (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 (iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)Additional marks will be awarded for the appropriateness of the format and presentation of the memorandumand the effectiveness with which the information is communicated. (2 marks)

考题 (b) Describe the principal audit procedures to be carried out in respect of the following:(i) The measurement of the share-based payment expense; (6 marks)

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