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(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
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更多“（ii) Briefly discuss FOUR non-…”相关的问题
(ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per the
results in part (a). (4 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)
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.
(4 marks)
(c) Briefly discuss why the directors of HFL might choose contract D irrespective of whether or not contract D
would have been selected using expected values as per part (a). (2 marks)
(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’
performance. (4 marks)
(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.
(3 marks)
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the
aims of EACH of the following models for the implementation of strategic change:
(i) benchmarking;
(ii) balanced scorecard; and
(iii) activity-based models. (12 marks)
(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurement
problems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications that
may be reduced or eliminated by each action:
(i) Focusing on and improving the measurement of customer satisfaction
(ii) Involving staff at all levels in the development and implementation of performance measures
(iii) Being flexible in the extent to which formal performance measures are relied on
(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)
