在广西，ACCA考试通过了你不这样做你还是不能拿到证书

正确答案：
(iii) Problems with delegation are threefold. Firstly, reluctance from managers who are afraid of losing control, who fear that subordinates may carry out the work badly and who are resentful of subordinate development. Secondly, there is the problem of lack of confidence, lack of self confidence in the manager and often a lack of confidence in the subordinates.Thirdly, there are problems of trust; that is the amount of trust the superior has in the subordinate and the trust that the subordinate feels the superior has in him or her.

正确答案：
(b) The strategic apex is the highest level of the organisation and is therefore the highest level of management. This part ensures that the organisation’s mission is followed and manages the relationship with the environment.
The operating core is the part that represents the productive activity of the organisation, gathering inputs and, through conversion, turns them into outputs.
The middle line represents that part of the organisation where the middle managers operate. The role of this part is to turn the instructions of the strategic apex into activities for the operating core.
The technostructure includes the staff who provide a technical or supportive activity but which are not a part of the core activities. This part of the organisation includes the engineering, accounting and human resource departments.
The support staff carry out the ancillary activities that are neither part of the core nor the technostructure. Support staff have no role in the direct activities of the organisation: these activities include catering and public relations.(Students may draw the appropriate diagram)

正确答案：
(iii) Amy’s UK income tax position
Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
taxable in Sharpenia as the income arises in that country.
The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
the Sharpenian tax on the income from Cutlass Inc.
Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
Amy will not be absent from the UK for a continuous period of at least 60 days.

正确答案：
(c) Matthew has set ambitious growth goals for the 2005–7 period in his quest to become ‘unquestioned leader’ in their region
and to roll out the model nationally. Clearly there are choices to be made in terms of implementing the strategy and much of
the success of the strategy will depend on the extent to which appropriate resources, structure and systems are in place to
facilitate growth. Many alternative models consider how strategy is implemented, but one of the most popular is the McKinsey
7S model in which the 7S’s are strategy, structure, systems (the so called ‘hard’ or tangible variables) and staff, style, skills
and shared values (the ‘soft’ or less tangible variables). The 7S model has a number of key assumptions built into it. Normally
we tend to think of strategy being the first variable in the strategic management process, with all other variables dependent
on the chosen strategy. However, Peters and Waterman argue that the assertion, for instance, that a firm’s structure follows
from its strategy ignores the fact that a particular structure may equally influence the strategy chosen. If we have a simple
functional structure, this may severely limit the ability of the firm to move or diversify into other areas of business. Equally
important is to understand the linkages between the variables, just as with the value chain, recognising if you change one of
the variables you then have to see the consequences for each of the other variables.
Our earlier analysis will have provided us with an understanding of the strategy being pursued by Universal. It is now looking
to offer its service to other parts of the country and become a national provider. In strategy terms, this is a process of growth
by way of market development, with the same service in different regions or markets. Universal’s experience is dominated by
operating in one region and the consequences of moving into new regions should not be underestimated. There are interesting
examples of companies having conspicuous success in their home territory but finding competition and customer relationships
very different outside their home market, even in the same country.
Matthew has already recognised the need to create a new structure to handle the growth strategy. This is ‘growth by
geographic expansion’ and while it may be the most simple growth strategy to control and co-ordinate, the creation of regional
centres managing the sales and installations in the region will add an additional level of administration and complexity.
This structural change will have significant implications for the systems employed by the company. Development of a national
operation will necessitate new methods of communication and reporting. Customer service levels depend on the management
information systems available. There is an opportunity for the new regions to benchmark themselves against the home region.
Efficient systems lie at the heart of Universal’s ability to offer a higher value added service to the customer. Standardised
processes have allowed a ‘no surprises’ policy to be successfully implemented. The extent to which the same business models
can be simply repeated in region after region will have to be tested. There is little mention of IT systems, but the pace of
expansion should be closely linked to the system’s ability to cope with increased demands.
Staff – reference has been made earlier to Universal being a people business, able to deliver a better quality of service to the
customer. The heavy reliance on self-employed staff means that a very active recruitment and training process will have to
be in place as Universal moves into different regions. New layers and levels of management will have implications for the
recruitment and development of both managers and staff reporting to them. The degrees of autonomy given to each of the
regions will materially affect the way they operate. Reward systems clearly link both staff and systems dimensions and there
is need to ensure that the right number and calibre of staff are recruited to expand the market coverage. Does Universal have
a staffing model that is easily ‘rolled’ out into other regions?
Equally important are any changes to the skill set needed by staff to operate nationally. Matthew feels that the model is
relatively lowly skilled with staff controlled through standardised systems. However, change is inevitable and the recruitment
and retention of staff in a labour intensive service will be key to success.
Universal is very much a family business dominated by the two founding brothers. Even with expansion being entirely within
their local region the rate of growth to a ￡6 million turnover business predicted to treble in size over the next three years, will
necessitate changes in the style. of management. Time management issues amongst the owner-managers have already begun
to emerge and a move from involvement with day-to-day management to a more strategic role is needed. Certainly growth to
date has been more emergent than planned, but vision and planning will be equally necessary as the firm operates nationally.
There are tensions for Matthew in making sure that his change in role and responsibilities does not result in him becoming
remote from his management and staff. Communication of the core values of the company will become even more necessary
and communication is key to managing the growth process.
The 7S’s is not the only model that will be useful in understanding the problems of implementing the growth strategy.
Greiner’s growth model has merit in drawing attention to the stages a growing business following an organic growth strategy
can expect to go through. Johnson and Scholes now refer to strategic implementation as ‘strategy in action’ made up of three
key activities, structuring an organisation to support successful performance. Universal’s move from a regional to a national
company will call for different structures and relationships. Enabling links the particular strengths and competences, built
round separate resource areas, to be combined to support the strategy – which in turn recognises and builds on identified
strengths. Finally, growth strategies will involve change and the management of the change process. They argue that change
will involve the need to change day-to-day routines and cultural aspects of the firm, together with overcoming resistance to
change.
All too often, a company grows at a rate which exceeds the capacity to implement the necessary change. This can expose
the firm to high levels of risk. Growth pressures can stimulate positive change and innovation, but in companies such as
Universal where considerable stress is placed on performance, targets and quality may be a casualty. Equally concerning is
if the rate of growth exceeds the capacity to invest in more people and technology. Growing the people and the systems isalmost a prerequisite to growing the business.