题目内容
（请给出正确答案）
A、Who are you going to phone？
B、I don't know.
C、Yes, of course.
D、No, here it is.
如果结果不匹配，请 联系老师 获取答案
更多“Could I use your telephone, pl…”相关的问题
4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming
industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to
BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its
product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.
An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical
which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms
of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per
kilogram.
Forecast information for the forthcoming period is as follows:
Division B:
Production and sales of 360,000 litres of BF at a selling price of $120 per litre.
Variable conversion costs of BF will amount to $15 per litre.
Fixed costs are estimated at $18,000,000.
Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.
Division C:
Total production capacity of 100,000 kilograms of chemical CC.
Variable costs will be $50 per kilogram of CC.
Fixed costs are estimated at $2,000,000.
Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a
price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in
product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.
Required:
(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division
B in order that the maximisation of BAG profit would occur if Division B management implement rational
sourcing decisions based on purely financial grounds.
Note: you should explain the basis on which Division B would make its decision using the information
available, incorporating details of all relevant calculations. (6 marks)
A.Two
B.Three
C.One
D.Any number
(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposed
changes？ (8 marks)
(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess the
quality of service provided to its clients. (3 marks)
A.lead
B.cause
C.create
D.result
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)
What strategies do you use to plant questions in your customer’s mind ？
你使用什么样的策略在顾客心中引起好奇？
Why we use index in database？ How many indexes is the maximum in one
table as your suggestion？
段落翻译： To become a flexible reader, you need to know how to select and use a reading style. that is consistent with your purpose for reading. Knowing when and how to use different reading styles will make you a flexible reader. Study reading is the reading style. used by flexible readers when their purpose is to read difficult material at a high level of comprehension. When using the study reading style, you should read at a rate that is slower than your normal reading rate. Furthermore, as you read you must challenge yourself to understand the material. Study reading will often require you to read material more than once to achieve a high level of comprehension. Sometimes, reading the material aloud will also help you improve your comprehension.
