题目内容
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A.Questioning for clarification
B.Cooperation
C.Self-talk
D.selective attention
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更多“Which are included in social a…”相关的问题
A.client
B.server
C.AGENT
D.database
A.History of a country
B.Personal information
C.Education
D. Activities and honors
A.Here is the pricelist
B.Which styl
C. do you prefer？
D.Is the breakfast included？
E.Just amoment theelevator will be here soon
A.A semi-random number generated by the CPU based on the number of processes in the queue
B.A set of numbers based on the serial number of the computer CPU and the serial number of Windows NT
C.The computer name and the current amount of CPU time used by the user mode
D.The octal encryption of the user name and the password
B、a cost whose increases are exactly proportional to increases in output
C、any component included in average cost which enters in AC as the same fixed per-unit amount, no matter what the level of plant output may be
D、a cost which the firm would incur even if its output were zero
E、none of the above
B、a cost whose increases are exactly proportional to increases in output
C、any component included in average cost which enters in AC as the same fixed per-unit amount, no matter what the level of plant output may be
D、a cost which the firm would incur even if its output were zero
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)
In most of our US and Canadian offices, we'll rent you cars of high quality for seven days for $ 99.
You can drive as far as you like without paying us a penny over the $ 99 as long as you return the car to the city from which you rented it.Insurance(保险) is included, gas is not.
If you rent the car in Florida or in California, the rate is the same, but you can return the car to any city in the state.
If you'd like some suggestions on what to do with the car once you've got it, we have driving and touting guides for almost every part of the country.No matter which rate you choose, the company comes at no extra cost.You don't just rent a car.You rent a company!
26.According to the advertisement, $ 99 is the rate offered for _____.
A.traveling a limited distance
B.renting a car for seven days
C.hiring a driving guide
D.driving within a state
27.Which of the following is included in the car-renting rate？()
A.Gas used
B.Car repairs
C.The hotel charge
D.Insurance fee
28.The car-renting rate remains $ 99if you _____.
A.return the car to where you rent it
B.drive within the same city
C.buy the insurance
D.pay for the gas
29.The last sentence of the passage "You rent a company" means that _____.
A.you have to be responsible for the company
B.you should obey the rules set by the company
C.you can enjoy all-round services of this company
D.you may choose the best car from the company
30.The purpose of the passage is to advertise _____.
A.car-renting services in the US
B.a special rate of car-renting
C.the advantages of car-renting
D.a US car-renting company
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)
