2021年ACCA考试：管理会计专业词汇汇总(1)

正确答案：
(b) David even at this early stage needs to identify the critical success factors and related performance indicators that will show
that the concept is turning into a business reality. Many of the success factors will be linked to customer needs and
expectations and therefore where David’s business must excel in order to outperform. the competition. As an innovator one of
the critical success factors will be the time taken to develop and launch the new vase. Being first-to-market will be critical for
success. His ability to generate sales from demanding corporate customers will be a real indicator of that success. David will
need to ensure that he has adequate patent protection for the product and recognise that it will have a product life cycle.
There look to be a number of alternative markets and the ability to customise the product may be a CSF. Greiner indicates
the different stages a growing business goes through and the different problems associated with each stage. One of David’s
key problems will be to decide what type of business he wants to be. From the scenario it looks as if he is aiming to carry
out most of the functions himself and there is a need to decide what he does and what he gets others to do for him. Indeed
the skills he has may be as an innovator rather than as someone who carries out manufacture, distribution, etc. Gift Designs
may develop most quickly as a firm that creates new products and then licences them to larger firms with the skills to
penetrate the many market opportunities that are present. It is important for David to recognise that turning the product
concept into a viable and growing business may result in a business and a business model very different to what he
anticipated. Gift Designs needs to have the flexibility and agility to take advantage of the opportunities that will emerge over
time.

正确答案：
(c) Mentoring, not to be confused with coaching, involves training on a wider range of activities, often aimed at career development of employees at supervisory or management level. The trainee is provided with a development programme and is under close supervision. The mentor should not be the trainee’s immediate supervisor or manager.

正确答案：
(d) The benefits that might accrue from the successful implementation of a Total quality management programme by the
management of the combined entity include the following:
– There will be an increased awareness of all personnel within Quicklink Ltd of the need to establish a ‘quality culture’
within the company which will provide a basis of improved performance throughout the organisation.
– The successful adoption of a TQM philosophy would ensure that there is a real commitment to ‘continuous improvement’
in all processes.
– It would place a greater focus on customer satisfaction since at the heart of any TQM programme is a deep-seated
commitment to the satisfaction of every customer.
– There would be a greater emphasis upon teamwork which would be used in a number of forms e.g. quality circles which
could be established with a view to improving performance within every area of the business. The fostering of team spirit
will also improve communication within Quicklink Ltd.
– A major characteristic of a TQM programme is process-redesign which is used to simplify processes, systems,
procedures and the organisation itself. In this respect the adoption of a TQM philosophy will be invaluable since the
integration of the Quicklink Ltd and Celer Transport businesses will require, of necessity, a detailed review of those
processes currently employed.
– The adoption of a TQM philosophy will necessitate the monitoring of quality costs in order to measure whether the
objective of continuous improvement is being achieved. In this respect the aim will be to eliminate internal failure costs
such as late deliveries and lost items which are clearly detrimental to a business which operates in the transport and
haulage industry.