(ii) Explain how the existing product range and the actions per Note (3) would feature in
(ii) Explain how the existing product range and the actions per Note (3) would feature in Ansoff’s
product-market matrix. (7 marks)
(ii) Explain how the existing product range and the actions per Note (3) would feature in Ansoff’s
product-market matrix. (7 marks)
(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)
Try to explain Singleton to us? Is it thread safe? If no, how to make
it thread safe?
(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)
What are surrogate keys? Explain how the surrogate key pipeline works.
什么是代理键?简述代理键替换管道如何工作。
(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)
(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to
be a superior basis for the management incentive plan operated by NCL plc.
(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of Diverse
Holdings Plc. (6 marks)