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All evidence relevant to this trial must be given to the police.
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更多“All evidence relevant to this …”相关的问题
palaces, temples, houses and factories) which attract visitors from home and abroad. Most of these tourist sites have
gift shops where visitors can buy mementos and souvenirs of their visit. These souvenirs often include cups, saucers,
plates and other items which feature a printed image of the particular tourist site.
The Universal Pottery Company (UPC) is the main supplier of these pottery souvenir items to the tourist trade. It
produces the items in its potteries and then applies the appropriate image using specialised image printing machines.
UPC also supplies other organisations that require personalised products. For example, it recently won the right to
produce souvenirs for the Eurasian Games, which are being held in Europia in two years time. UPC currently ships
about 250,000 items of pottery out of its factory every month. Most of these items are shipped in relatively small
packages. All collections from the factory and deliveries to customers are made by a nationwide courier company.
In the last two years there has been a noticeable increase in the number of complaints about the quality of these
items. The complaints, from gift shop owners, concentrate on two main issues:
(i) The physical condition of goods when they arrive at the gift shop. Initial evidence suggests that ‘a significant
number of products are now arriving broken, chipped or cracked’. These items are unusable and they have to be
returned to UPC. UPC management are convinced that the increased breakages are due to packers not following
the correct packing method.
(ii) Incorrect alignment of the image of the tourist site on the selected item. For example, a recent batch of 100 cups
for Carish Castle included 10 cups where the image of the castle sloped significantly from left to right. These
were returned by the customer and destroyed by UPC.
The image problem was investigated in more depth and it was discovered that approximately 500 items were
delivered every month with misaligned images. Each item costs, on average, $20 to produce.
As a result of these complaints, UPC appointed a small quality inspection team who were asked to inspect one in
every 20 packages for correct packaging and correct image alignment. However, although some problems have been
found, a significant number of defective products have still been delivered to customers. A director of UPC used this
evidence to support his assertion that the ‘quality inspection team is just not working’.
The payment system for packers has also been such an issue. It was established ten years ago as an attempt to boost
productivity. Packers receive a bonus for packing more than a target number of packages per hour. Hence, packers
are more concerned with the speed of packing rather than its quality.
Finally, there is also evidence that to achieve agreed customer deadlines, certain managers have asked the quality
inspection team to overlook defective items so that order deadlines could be met.
The company has decided to review the quality issue again. The director who claimed that the quality inspection team
is not working has suggested using a Six Sigma approach to the company’s quality problems.
Required:
(a) Analyse the current and potential role of quality, quality control and quality assurance at UPC. (15 marks)
2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelled
through profit centres which sell products transferred from production divisions that are operated as cost centres. The
profit centres are the primary value-adding part of the business, where commercial profit centre managers are
responsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return is
calculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the cost
of marketing, selling and distribution costs and central services costs.
The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at an
agreed cost per tonne. The agreed cost per tonne is set following discussion between management of the Bettamould
Division and senior management of TRG.
The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:
(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgeted
transfer cost has been agreed on a two-part basis as follows:
(i) A standard variable cost of $200 per tonne of moulded products;
(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at
$500 per tonne of moulded products.
(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:
(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced on
a JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of losses
is necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.
(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machine
costs. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenance
undertaken by the machine operating teams as part of their job specification.
(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.
(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonus
of 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;
(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending
30 June 2009) is as follows:
(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annual
requirement at the Bettamould Division, from another division within TRG which has spare capacity.
(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company could
help reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnes
of moulded products.
(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, although
current evidence shows that some competitor companies are able to achieve consistent acceptable quality
with a quality check level of only 10% of throughput on a daily basis.
The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations which
have featured in recent literature. A summary of relevant points from the literature is contained in the following
statement:
‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as a
practice that causes management action which might lead to the following problems:
(a) Meeting only the lowest targets
(b) Using more resources than necessary
(c) Making the bonus – whatever it takes
(d) Competing against other divisions, business units and departments
(e) Ensuring that what is in the budget is spent
(f) Providing inaccurate forecasts
(g) Meeting the target, but not beating it
(h) Avoiding risks.’
Required:
(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;
(12 marks)
A.Because
B.As
C.While
D.When
(b) What are the advantages and disadvantages for Gould and King Associates in creating and implementing a
strategic plan？ (8 marks)
A.possible
B.plausible
C.probable
D.potential
Shell company:
1.How wold your colleagues /classmates describe you in five words？ On what evidence would they base this assessment.
A.This article will not attempt to replicate the above mentioned reviews but will summarize published clinical trials on bonded oxide ceramic restorations and correlate their results with that of laboratory bond strength testing using the same bonding methods as in the clinical trials.
B.The authors of this systematic review concluded, that promising laboratory test results still need to be confirmed by clinical studies before clinical recommendation could be given.
C.Clinical trials with resin-bonded restorations that had no or only limited mechanical retention and were made from alumina or zirconia ceramic were identified using an electronic search in PubMed database.
D.The purpose of this review is to present the best available clinical evidence for successful bonding of dental oxide ceramic restorations.
A.th
B. all poor little
C.all the little poor
D.all the poor little
E.the all 1ittle poor
