(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)
(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)
(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in deciding
which refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)
(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative
non-financial performance measures that could be used to assess the ‘quality of service’ provided by the
Dental Health Partnership. (3 marks)
(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.
(3 marks)
(ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per the
results in part (a). (4 marks)
A.“In our paper,we proposedanewmethod(novelstructure)、、、”
B.“This paper commentsbriefly on、、、”
C.“Inclosing I want to mention very briefly、、、”
D.“Thelastpart of my report will bedevoted to、、、”
(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’
performance. (4 marks)
(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.
(4 marks)