(c) Explain how the introduction of an ERPS could impact on the role of management account
(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)
(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)
(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)
(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome
of Anne’s decision. (6 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)
(c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK and/or provide him with
interest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)
(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in
the financial statements of Savage for the year ended 31 October 2005. (4 marks)
(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)
(c) Explain how Perfect Shopper might re-structure its downstream supply chain to address the problems
identified in the scenario. (10 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)
(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,
and suggest how these can be minimised or eliminated. (3 marks)