题目内容
（请给出正确答案）
(b) Illustrate EACH of the six problems chosen in (a) using the data from the Bettamould division/TRG scenario;
and (6 marks)
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(1) the determination and quantification of objectives and strategies
(2) the measurement of the results of the strategies implemented and of the achievement of the results through a
number of determinants
(3) the application of business change techniques, in the improvement of those determinants.
Required:
(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your
answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking
organisations and not-for-profit organisations in order to highlight any differences between the two types of
organisation. (14 marks)
Assume that Norway and Sweden trade with each other， with Norway exporting fish to Sweden， and Sweden exporting Volvos (automobiles) to Norway. Illustrate the gains from trade between the two countries using the standard trade model， assuming first that tastes for the goods are the same in both countries， but the production possibilities frontiers differ: Norway has a long coast that borders on the north Atlantic， making it relatively more productive in fishing. Sweden has a greater endowment of capital， making it relatively more productive in automobiles.
company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.
In conjunction with one of the three largest construction companies within their country they constructed the ‘365
Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces
within the complex. The complex facilities, which are available for use on each day of the year, include two tennis
courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable
for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and
is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in
popularity as a consequence of regular television coverage of equestrian and bowling events.
In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced
profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports
Complex’ is located has high unemployment but is served by all public transport services.
The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide
a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her
individual perception as to the interpretation of the information contained in the performance measurement system of
the complex. These are as follows:
Director
(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a
‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that
is the distinguishing feature of our business.’
(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios
which will lead to increased profits.’
(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care
of itself.’
(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.
In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for
matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local
bowling team.’
(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of
our facilities which will surely attract more customers.’
(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are
that the National Bowling Association is likely to offer large financial grants next year to sports complexes who
can show they have a demand for the sport but have deficiencies in availability of equipment.’
(g) ‘Why change our performance management system？ Our current areas of focus provide us with all the
information we need to ensure that we remain a profitable and effective business.’
As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following
performance measurement problems:
(i) Tunnel vision
(ii) Sub-optimisation
(iii) Misinterpretation
(iv) Myopia
(v) Measure fixation
(vi) Misrepresentation
(vii) Gaming
(viii) Ossification.
Required:
(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the
views of the directors (a-g) illustrate its application in each case. (12 marks)
(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailed
substantive procedures. (7 marks)
(c) Illustrate how:
(i) inquiry; and (4 marks)
Task 1
Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 through 40. For each question or statement there are 4 choices marked A, B, C, and D. You should make the correct choice.
The purpose of any selection interview is to choose the right person for the job in question or to select someone who shows potential for more senior posts. Interviews may not be the ideal method of selecting staff. For one thing, you will not know whether you have selected wisely until long after the interview. The period you have to wait will depend on the job in question. The lower the level of the job is, the quicker you will discover how good you were with your selection. Be clear what you are trying to achieve by the interview and how you intend to do it.
Interviewing requires many skills which typically only develop with practice. Be careful that you are not being subjective in your judgments(判断); try to be objective wherever possible. An example may illustrate the point. If you interview a long-haired male applicant, you may be put off by the length of his hair; you may associate the long hair with untidiness, dirt or laziness.
This is a subjective judgment—another interviewer may not be affected by hair length in the same way.
Subjective misjudgment is sometimes called the "halo and horn" effect. We meet someone neatly dressed and well-spoken, and from this we assume that they are all things good; that they will be reliable, honest, hard working, etc. We are blinded by their halo. Conversely, on meeting a roughly-spoken, scruffy(褴褛的)individual we decide they will be unreliable, careless and lazy. We only see their horns. This problem needs to be overcome, since we could so easily overlook first-class candidates(候选人)for vital posts because we have not been objective.
Which of the following best summarizes the main idea of the essay？
A．Things to pay attention to when interviewing job applicants.
B．Things to pay attention to when applying for a job.
C．Advice to how to be subjective.
D．The importance of a selection interview.
