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(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system
and explain how you would attempt to assess them. (4 marks)
(d) What reasons would you suggest to explain this failure of Churchill Ice Cream to become an international
company？ (5 marks)
(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are again
considering employing a local workforce not only to build the hotel but also to operate it on a daily basis.
Required:
Explain TWO ways in which the possibility of cultural differences might impact on the performance of a local
workforce in building and operating a hotel in Tomorrowland. (6 marks)
motor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.
Each location has a manager who is responsible for day-to-day operations and is supported by an administrative
assistant. All other staff at each location are involved in fitting and servicing operations.
The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new IT
system for submission to its bank. They are concerned that sub-optimal decisions are being made because the current
system does not provide appropriate information throughout the organisation. They are also aware that not all of the
benefits from the proposed investment will be quantitative in nature.
Required:
(a) Explain the characteristics of THREE types of information required to assist in decision-making at different
levels of management and on differing timescales within Moffat Ltd, providing TWO examples of information
that would be appropriate to each level. (10 marks)
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)
These crimes are not usually committed by people who are poor or in need. Young people often dislike and hate the adult world. They will do things to show that they are rebels. Also in Britain today it is easier for young people to commit crimes because they have more freedom to go where they like and more money to do what they like.
There are two other possible causes which are worth mentioning. More and more people in Britain live in large towns. In a large town no one knows who anyone else is or where they live. But in the village I come from crimes are rare because everyone knows everyone else.
Although it is difficult to explain, I think the last cause is very important. Perhaps there is something with our society which encourages violence and crime. It is a fact that all the time children are exposed to films and reports about crime and violence. Many people do not agree that this influences the young people, but I think that young people are very much influenced by the society they grow in. I feel that the fault may be as much with our whole society as with these young people.
6. From the passage we know that many British people are confused about ().
A. the cause of juvenile crimes
B. the rise of the crime rate
C. the problem of crimes in their country
D. the various kinds of juvenile delinquency
7. One reason why young people in large cities are more likely to commit crimes is that ().
A. nobody knows anything about others
B. they are free to move
C. they live a better life
D. they need more money
8. According to the passage, which groups of the following young people are LEAST likely to commit crimes？
A. Those living in big cities
B. Those who are in need of help
C. Those who are very poor
D. Those living in the countryside
9. Unlike many others, the author holds that one important cause for juvenile delinquency is that().
A. young people nowadays do not like adult world
B. young people in Britain today are freer than before
C. too many young people have come to live in big cities
D. young people are influenced by crime and violence in films and newspapers
10.According to the passage, which is to blame for juvenile crimes, apart from the young people themselves？
A. The adult world
B. Their parents
C. The development of the cities
D. The society
(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)
(b) Explain THREE problems in undertaking a performance comparison of GBC and TTC and also explain THREE
items of additional information that would be of assistance in assessing the operating and financial
performance of GBC and TTC. (6 marks)
