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4 The Better Agriculture Group （BAG), which has a divisional structure, produces a range o

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)

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更多“4 The Better Agriculture Group…”相关的问题

第1题

阅读短文，在空白处填入适当的介词。With One day, Mr. Green told his students to make senten

阅读短文，在空白处填入适当的介词。

With One day, Mr. Green told his students to make sentences (1) the words“love, hate” and so on. The kids were all busy (2) the work on their notes.

(3) several minutes many of them handed in their work (4) the teacher.Mr. Green read the notes one (5) one. And most(6)the sentences made by the children were good. There was a big smile(7)his face. Just (8) that time he found a piece of red paper. On it there was such a sentence,“I love my mother better than my father.”“Eim... OK!”said Mr.Green,“but..”He turned over the paper.

He found there were no names (9) that paper. He read the sentence again and again. And slowly the big smile (10) his face was gone. Then he said to the class, “ Whose paper is this？”Tom stood up and said,“It's mine, sir.”

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第2题

How can English teachers accelerate the language learning of their students？ One way is

to teach students how to learn more effectively and efficiently. Learning strategies are "Procedures or techniques that learners can use to facilitate a learning task." Instructing students of English in learning strategies can help them become better learners. In addition, skill in using learning strategies assists students in becoming independent, confident learners. Finally, students become more motivated as they begin to understand the relationship between their use of strategies and success in learning English. Students need to develop an awareness of the learning process and strategies that lead to success. Students who reflect on their own thinking are more likely to engage in planning how to proceed with a learning task, monitoring their own performance on an ongoing basis, finding solutions to problems encountered, and evaluating themselves upon task completion. These activities may be diff

1)Students who reflect on their own （） will be more successful in learning.

A、thinking

B、evaluation

C、performance

D、activities

2)Which of the following statements is true？（）

A、Students learn learning strategies from the teachers only.

B、Learning strategies are completely unobservable.

C、Students need to explore new learning strategies for themselves.

D、Teachers are the sole judges of students’ progress.

3)Teachers should encourage students to rely more on（）.

A、books

B、notes

C、tutors

D、themselves

4)Better learning strategies can make language learning more（）.

A、fun

B、interesting

C、efficient

D、exciting

5)Learning strategies are unobservable mental processes, so teachers should make them （）.

A、simpler

B、more familiar

C、more concrete

D、more applicable

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第3题

（1) Life can be tough for immigrants in America. A...

(1) Life can be tough for immigrants in America. As a Romanian bank clerk in Atlanta puts it, to find a good job “you have to be like a wolf in the forest – able to smell out the best meat.” And if you can’t find work, don’t expect the taxpayer to bail you out. Unlike in some European countries, it is extremely hard for an able-bodied immigrant to live off the state. A law passed in 1996 explicitly bars most immigrants, even those with legal status, from receiving almost any federal benefits. (2) That is one reason why America absorbs immigrants better than any other rich countries, according to a new study by the University of California. The researchers sought to measure the effect of immigration on the native-born in 20 rich countries, taking into account differences in skills between immigrants and natives, imperfect labor markets and the size of the welfare state in each country. (3) Their results offer ammunition for fans of more open borders. In 19 out of 20 countries, the authors calculated that shutting the doors entirely to foreign workers would make the native-born worse off. Never mind what it would do to the immigrants themselves, who benefit far more than anyone else from being allowed to cross borders to find work. (4) The study also suggests that most countries could handle more immigration than they currently allow. In America, a one-percentage point increase in the proportion of immigrants in the population made the native-born 0.05% better off. The opposite was true in some countries with generous or ill-designed welfare states, however. A one-point rise in immigration made the native-born slightly worse off in Austria, Belgium, Germany, Luxembourg, the Netherlands, Sweden and Switzerland. In Belgium, immigrants who lose jobs can receive almost two-thirds of their most recent wage in state benefits, which must make the hunt for a new job less urgent. (5) None of these effects was large, but the study undermines the claim that immigrants steal jobs from native or drag down their wages. Many immigrants take jobs that Americans do not want, the study finds. This “smooths” the labor market and ultimately creates more jobs for locals. Native-owned grocery stores do better business because there are immigrants to pick the fruit they sell. Indian computer scientists help American software firms expand. A previous study found that because immigrants typically earn less than locals with similar skills, they boost corporate profits, prompting companies to grow and hire more locals. 1. Increase in immigration in Austria fails to improve locals’ life mainly because of ________.

A、low wages for locals

B、imperfect labor markets

C、the design of the welfare system

D、inadequate skills of immigrants

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第4题

Frank plays______tennis Alex.

A、a lot more better than

B、very better than

C、a lot better than

D、much better as

A.a lot more better than

B.very better than

C.a lot better than

D.much better as

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第5题

A.For many studentsB.a major barrierC.equality in access to educationD.different peopleE

A.For many students

B.a major barrier

C.equality in access to education

D.different people

E.non-traditional students

The National Union of Students (NUS) welcomes the news that greater numbers of black and disabled students are studying at UK universities, but there is still a lot of work to be done on widening access, writes the union's president, Gemma Tumelty.

A recent Department of Communities and Local Government (DCLG) equalities review showed that significant numbers of potential students felt their disability was （1）to accessing higher education (HE). This is simply unacceptable.

Equality and diversity is not entirely a “numbers game” and before too much praise is given we need to hear more from （2）, not just about their experience of accessing higher education but also going through the system.

Equality in society is absolutely, and fundamentally, linked to（3）.

（4）, university is the place where they will be first exposed to different cultures and （5）. As well as fighting for better access, the NUS wants to see diversity properly valued and promoted within the student experience. Many pay lip service to the value of diversity, but is this recognized and promoted as a core asset to those who go through the HE system？

Equality in society can be promoted by equality and diversity at university. But the benefits of university as a positive, diverse environment must be seen by students as adding “value” as much as any other factors before the numbers game is really won by the champions of diversity.

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第6题

The product in her factory is better than her.（)

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第7题

Time is running out,（)？”

A、hadn’t we better got start

B、hadn’t we better get start

C、hadn’t we better get started

D、hadn’t we better not started

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第8题

You are old enough to （） spend all your money on clothes.

A.know well to

B.know well than to

C.know better to

D.know better than to

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第9题

Better an open enemy than a _______ frien.

A.FALSE

B.artificial

C.unreal

D.unnatural

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第10题

I have got better acquainted （) English grammar after reading this book.

A.to

B.of

C.at

D.with

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