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A.我们的管理业务已经实现了市场目标，新客户也已获利，形势令人鼓舞。
B.我们的管理理念是极为先进的，市场定位也是准确的，会赢得新的客户。
C.我们的管理方法证明是非常有效的，可以实现市场目标并吸引更多客户。
D.我们的管理技术业已证明是进入目标市场并获得潜在客户的最有效途径。
答案
更多“ Our management technique has been proven to be the most effective way to get into a ”相关的问题
第1题
(c) You have just been advised of management’s intention to publish its yearly marketing report in the annual report
that will contain the financial statements for the year ending 31 December 2005. Extracts from the marketing
report include the following:
‘Shire Oil Co sponsors national school sports championships and the ‘Shire Ward’ at the national teaching
hospital. The company’s vision is to continue its investment in health and safety and the environment.
‘Our health and safety, security and environmental policies are of the highest standard in the energy sector. We
aim to operate under principles of no-harm to people and the environment.
‘Shire Oil Co’s main contribution to sustainable development comes from providing extra energy in a cleaner and
more socially responsible way. This means improving the environmental and social performance of our
operations. Regrettably, five employees lost their lives at work during the year.’
Required:
Suggest performance indicators that could reflect the extent to which Shire Oil Co’s social and environmental
responsibilities are being met, and the evidence that should be available to provide assurance on their
accuracy. (6 marks)
第2题
Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,
for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total
assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of
issues for your review:
‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value
of $25,000. The only audit evidence we have requested and obtained is a management representation stating the
following:
(1) that the amount is owed to Pulp Co from Jarvis Co,
(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and
(3) that the balance is likely to be received six months after Pulp Co’s year end.
The receivable was also outstanding at the last year end when an identical management representation was provided,
and our working papers noted that because the balance was immaterial no further work was considered necessary.
No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm
and we have verified that Pulp Co does not own any shares in Jarvis Co.’
Required:
(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as
at 31 January 2008:
(i) Comment on the matters you should consider. (5 marks)
第3题
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)
第4题
To:Human Resource Management
From:P.Neal Date:Feb.28
Re:Tokyo interviews
I am really excited about the opportunity that the International Job Fair in April presents lo our firm.By recruiting at an overseas location9 we increase our chances of attracting employees with global awareness.I o ensure that we hire employees who will fit into our corporate culture^ I have listed some suggestions for the interview team.
(1)Determine early in the interview if the employee is a team player.Aside from the obvious work-experience questions, find out what type of learning environment the interviewee preferred in school and what sports and hobbies he or she enjoys.Use this line of questioning to get to know younger applicants who do not have a lot of formal work experience.
(2) In the interviewt find out the interviewee 1 s attitude toward other languages and cultures.How many languages has he or she studied？ Would the prospective employee be willing to go through language training if
assigned to our new branch office？
(3) If possible* look at portfolios on site to get a sense of the interviewees9 artistic accomplishments and check up on local references in the interviewee's country.
(4) Clearly communicate our company,s goals and bring back some great recruits!
21.Who is this memo directed to？
A.Mr.Neal
B.The interview team
C.Prospective employees
22.Recruiting at an international job fair will help the company find employees who
A.fit the corporate culture
B.are team players
C.have global awareness
23.Why does the author suggest the interview team ask interviewees questions about their hobbies？
A.To know whether the interviewees enjoy playing sports.
B.To know whether the interviewees are team players.
C.To know whether the interviewees have work experience.
24.The new employees must be ________.
A.willing to participate in language training
B.able to speak several languages
C.capable of learning any language quickly
25.What should the intervieweesportfolios demonstrate？
A.Excellent references
B.Sensible components
C.Artistic merit
第5题
(a) I know that auditors are required to assess risks of material misstatement by developing an understanding of the business risks of an audit client, but I am not clear on the relationship between business risk and risk of material misstatement. Can you explain the two types of risk, and how identifying business risk relates to risk of material misstatement？ (4 marks)
(b) I worked on the interim audit of Crow Co, a manufacturing company which outsources its payroll function. I know that for Crow Co payroll is material. How does the outsourcing of payroll affect our audit planning？ (4 marks)
(c) Crow Co is tendering for an important contract to supply Hatfield Co. I know that Hatfield Co is also an audit client of our firm, and I have heard that Crow Co’s management has requested our firm to provide advice on the tender it is preparing. What matters should our firm consider in deciding whether to provide advice to Crow Co on the tender？ (5 marks)
(d) I also worked on the audit of Campbell Co, where I heard the managing director, Ting Campbell, discussing a potential new business opportunity with the audit engagement partner. Campbell Co is an events organiser, and is planning to run a programme of nationwide events for accountants, at which speakers will discuss technical updates to financial reporting, tax and audit regulations. Ting proposed that our firm could invest some cash in the business opportunity, supply the speakers, market the events to our audit clients, and that any profit made would be shared between Ryder & Co and Campbell Co. What would be the implications of our firm considering this business opportunity？ (7 marks)
Required:
For each of the issues raised, respond to the audit junior, explaining the ethical and professional matters arising from the audit junior’s comments.
Note: The split of the mark allocation is shown against each of the issues above.
第6题
The bases of the business expansion were to be found mainly in the stimulative monetary and fiscal policies that had been pursued. Moreover, the restoration of sounder liquidity positions and tighter management control of production efficiency had also helped lay the groundwork for a strong expansion. In addition, the economic policy moves made by the President had served to renew optimism on the business outlook while boosting hopes that inflation would be brought under more effective control. Final]y, of course, the economy was able to grow as vigorously as it did because sufficient leeway existed in terms of idle men and machines.
The United States balance of payments deficit declined sharply. Nevertheless, by any other test, the deficit remained very large, and there was actually a substantial deterioration in our trade account to a sizable deficit, almost two-thirds of which was with Japan. While the overall trade performance proved disappointing, there are still good reasons for expecting the delayed impact of devaluation to produce in time a significant strengthening in our trade picture. Given the size of the Japanese component of our trade deficit, however, the outcome will depend importantly on the extent of the corrective measures undertaken by Japan. Also important will be our own efforts in the United States to fashion internal policies consistent with an improvement in our external balance.
The underlying task of public policy for the year ahead--and indeed for the longer run--remained a familiar one: to strike the right balance between encouraging healthy economic growth and avoiding inflationary pressures. With the economy showing sustained and vigorous growth, and with the currency crisis highlighting the need to improve our competitive posture internationally, the emphasis seemed to be shifting to the problem of inflation. The Phase Three Program of wage and price restraint can contribute to reducing inflation. Unless productivity growth is unexpectedly large; however, the expansion of real output must eventually begin to slow down to the economy's larger run growth potential if generalized demand pressures on prices are to be avoided.
The author mentions increased installment debt in the first paragraph in order to show ______.
A．the continuing expansion of the economy
B．the growth of consumer purchasing power
C．the consumers' confidence in the economy
D．the soaring consumer incomes for spending
第7题
Introduction
The following is an interview with Mick Kazinski, a senior marketing executive with Bridge Co, a Deeland-based construction company. It concerns their purchase of Custcare, a Customer Relationship Management (CRM) software package written by the Custcare Corporation, a software company based in Solland, a country some 4,000 km away from Deeland. The interview was originally published in the Management Experiences magazine.
Interviewer: Thanks for talking to us today Mick. Can you tell us how Bridge Co came to choose the Custcare software package？
Mick: Well, we didn’t choose it really. Teri Porter had just joined the company as sales and marketing director. She had recently implemented the Custcare package at her previous company and she was very enthusiastic about it. When she found out that we did not have a CRM package at Bridge Co, she suggested that we should also buy the Custcare package as she felt that our requirements were very similar to those of her previous company. We told her that any purchase would have to go through our capex (capital expenditure) system as the package cost over $20,000. Here at Bridge Co, all capex applications have to be accompanied by a formal business case and an Invitation to Tender (ITT) has to be sent out to at least three potential suppliers. However, Teri is a very clever lady. She managed to do a deal with Custcare and they agreed to supply the package at a cost of $19,995, just under the capex threshold. Teri had to cut a few things out. For example, we declined the training courses (Teri said the package was an easy one to use and she would show us how to use it) and also we opted for the lowest level of support, something we later came to regret. Overall, we were happy. We knew that Custcare was a popular and successful CRM package.
Interviewer: So, did you have a demonstration of the software before you bought it？
Mick: Oh yes, and everyone was very impressed. It seemed to do all the things we would ever want it to do and, in fact, it gave us some ideas about possibilities that we would never have thought of. Also, by then, it was clear that our internal IT department could not provide us with a bespoke solution. Teri had spoken to them informally and she was told that they could not even look at our requirements for 18 months. In contrast, we could be up and running with the Custcare package within three months. Also, IT quoted an internal transfer cost of $18,000 for just defining our requirements. This was almost as much as we were paying for the whole software solution!
Interviewer: When did things begin to go wrong？
Mick: Well, the implementation was not straightforward. We needed to migrate some data from our current established systems and we had no-one who could do it. We tried to recruit some local technical experts, but Custcare pointed out that we had signed their standard contract which only permitted Custcare consultants to work on such tasks. We had not realised this, as nobody had read the contract carefully. In the end, we had to give in and it cost us $10,000 in fees to migrate the data from some of our internal systems to the new package. Teri managed to get the money out of the operational budget, but we weren’t happy.
We then tried to share data between the Custcare software and our existing order processing system. We thought this would be easy, but apparently the file formats are incompatible. Thus we have to enter customer information into two systems and we are unable to exploit the customer order analysis facility of the Custcare CRM.
Finally, although we were happy with the functionality and reliability of the Custcare software, it works very slowly. This is really very disappointing. Some reports and queries have to be aborted because the software appears to have hung. The software worked very quickly in the demonstration, but it is painfully slow now that it is installed on our IT platform.
Interviewer: What is the current situation？
Mick: Well, we are all a bit deflated and disappointed in the package. The software seems reasonable enough, but its poor performance and our inability to interface it to the order processing system have reduced users’ confidence in the system. Because users have not been adequately trained, we have had to phone Custcare’s support desk more than we should. However, as I said before, we took the cheapest option. This is for a help line to be available from 8.00 hrs to 17.00 hrs Solland time. As you know, Solland is in a completely different time zone and so we have had to stay behind at work and contact them in the late evening. Again, nobody had closely read the terms of the contract. We have taken legal advice, but we have also found that, for dispute resolution, the contract uses the commercial contract laws of Solland. Nobody in Bridge Co knows what these are! Our solicitor said that we should have asked for this specification to be changed when the contract was drawn up. I just wish we had chosen a product produced by a company here in Deeland. It would have made it much easier to resolve issues and disputes.
Interviewer: What does Teri think？
Mick: Not a lot! She has left us to rejoin her old company in a more senior position. The board did ask her to justify her purchase of the Custcare CRM package, but I don’t think she ever did. I am not sure that she could!
Required:
(a) Suggest a process for evaluating, selecting and implementing a software package solution and explain how this process would have prevented the problems experienced at Bridge Co in the Custcare CRM application. (15 marks)
(b) The CEO of Bridge Co now questions whether buying a software package was the wrong approach to meeting the CRM requirements at Bridge Co. He wonders whether they should have commissioned a bespoke software system instead.
Explain, with reference to the CRM project at Bridge Co, the advantages of adopting a software package approach to fulfilling business system requirements compared with a bespoke software solution. (10 marks)
第8题
回答下列各题： Creative Teams and Management When Colgate launched its then revolutionary Colgate Gum Protection toothpaste in 1990, company executives were confident they had a hit on their hands. The toothpaste incorporated a groundbreaking antibacterial technology they thought was the biggest innovation since fluoride. But in the months after the toothpastes six-country rollout, the products market share reached a meager 1% ) --one-fifth of the companys projections. What went wrong？ A new round of market research found that the original launch strategy muted the "breakthrough" message; the ads positioned the new toothpaste as a line extension instead of a revolutionary advance, and the public just didnt buy the products broad claims. Up to this point,Colgates president, Bill Shanahan, had attended only quarterly review meetings; now he rolled up his sleeves to rescue the product, establishing a worldwide marketing team and meeting regularly with global business vice president Kathleen Thomhill and CEO Reuben Mark to follow the teams progress. Shanahan and others at the very top sifted through the research and took part in the advertising development meetings, working elbow to elbow with the marketing team renamed colgate Total, and promoted with a retooled ad campaign that stressed the toothpastes 12-hour protection, the product was a hit in most of the103 counties outside the United States. Shanahan continued to lavish personal attention on the product, putting Colgate Total under the direct supervision of Jack Haber, the worldwide director of consumer oral care products, and committing $ 35 million and a team of 200 employees to the project.With that kind of senior-level backing, Harber pulled out the stops, spending $ 20 million to promote Colgate Total to U. S. dentists alone. Within two months of its domestic launch in 1997, the product captured 10. 5% of the U. S. toothpaste market andwithin six months muscled perennial champ, Procter& Gambles Crest, out of first place. Colgate Total has remained number one ever since. What transforms a good product idea like Colgate Total into a blockbuster？ We spent ten years studying more than 700 new product development teams and interviewed over 400 project leaders, team members, senior executives, and CEOs intimately involved in product development and launch. Of the hundreds of teams we studied, just 7% of them -- 49 in all --created products that scored a perfect ten on oar measure of blockbuster success. To achieve that score, products had to reach or exceed company goals, customer expectations, profit and sales targets, garner company and industry awards, and attract national attention. Products dont become blockbusters without the in-tense, personal involvement of senior management -- usually a CEO or division head. In every case studied, top management played an intimate, active, often daily role. This approach has been out of favor for decades, creative teams, as the thinking goes, should be empowered by management and then left alone. Too much attention stifles innovation. To that we say "Baloney". Our work shows that, in the best case, management involvement should start on day one. Ideally, senior managers work closely with product team to establish must-have features and then help clear a path for the team. Top managers control resources, rules and cut through red tape. And,crucially, senior managers serve as cheerleaders and visionaries, broadcasting a message of organizational commitment that attracts buy-in at all levels of the company. What happened to Colgate’S new toothpaste？
A.The results ran contrary to the company’S expectation．
B.It achieved a great success．
C.It took a great portion of market share．
D.The new technology was not popular among customers．
第9题
The town of Brighttown in Euraria has a mayor (elected every five years by the people in the town) who is responsible for, amongst other things, the transport policy of the town.
A year ago, the mayor (acting as project sponsor) instigated a ‘traffic lite’ project to reduce traffic congestion at traffic lights in the town. Rather than relying on fixed timings, he suggested that a system should be implemented which made the traffic lights sensitive to traffic flow. So, if a queue built up, then the lights would automatically change to green (go). The mayor suggested that this would have a number of benefits. Firstly, it would reduce harmful emissions at the areas near traffic lights and, secondly, it would improve the journey times for all vehicles, leading to drivers ‘being less stressed’. He also cited evidence from cities overseas where predictable journey times had been attractive to flexible companies who could set themselves up anywhere in the country. He felt that the new system would attract such companies to the town.
The Eurarian government has a transport regulation agency called OfRoad. Part of OfRoad’s responsibilities is to monitor transport investments and it was originally critical of the Brighttown ‘traffic lite’ project because the project’s benefits were intangible and lacked credibility. The business case did not include a quantitative cost/benefit analysis. OfRoad has itself published a benefits management process which classifies benefits in the following way.
Financial: A financial benefit can be confidently allocated in advance of the project. Thus if the investment will save $90,000 per year in staff costs then this is a financial benefit.
Quantifiable: A quantifiable benefit is a benefit where there is sufficient credible evidence to suggest, in advance, how much benefit will result from the project. This benefit may be financial or non-financial. For example, energy savings from a new building might be credibly predicted in advance. However, the exact amount of savings cannot be accurately forecast.
Measurable benefit: A measurable benefit is a benefit which can only be confidently assessed post-implementation, and so cannot be reliably predicted in advance. Increase in sales from a particular initiative is an example of a measurable benefit. Measurable benefits may either be financial or non-financial.
Observable benefit: An observable benefit is a benefit which a specific individual or group will decide, using agreed criteria, has been realised or not. Such benefits are usually non-financial. Improved staff morale might be an example of an observable benefit.
One month ago, the mayoral elections saw the election of a new mayor with a completely distinct transport policy with different objectives. She wishes to address traffic congestion by attracting commuters away from their cars and onto public transport. Part of her policy is a traffic light system which gives priority to buses. The town council owns the buses which operate in the town and they have invested heavily in buses which are comfortable and have significantly lower emissions than the conventional cars used by most people in the town. The new mayor wishes to improve the frequency, punctuality and convenience of these buses, so that they tempt people away from using their cars. This will require more buses and more bus crews, a requirement which the mayor presents as ‘being good for the unemployment rate in this town’. It will also help the bus service meet the punctuality service level which it published three years ago, but has never yet met. ‘A reduction in cars and an increase in buses will help us meet our target’, the mayor claims.
The mayor has also suggested a number of initiatives to discourage people from taking their cars into the town. She intends to sell two car parks for housing land (raising $325,000) and this will reduce car park capacity from 1,000 to 800 car spaces per day. She also intends to raise the daily parking fee from $3 to $4. Car park occupancy currently stands at 95% (it is difficult to achieve 100% for technical reasons) and the same occupancy rate is expected when the car park capacity is reduced.
The new mayor believes that her policy signals the fact that Brighttown is serious about its green credentials. ‘This’, she says, ‘will attract green consumers to come and live in our town and green companies to set up here. These companies and consumers will bring great benefit to our community.’ To emphasise this, she has set up a Go Green team to encourage green initiatives in the town.
The ‘traffic lite’ project to tackle congestion proposed by the former mayor is still in the development stage. The new mayor believes that this project can be modified to deliver her vision and still be ready on the date promised by her predecessor.
Required:
(a) A ‘terms of reference’ (project initiation document, project charter) was developed for the ‘traffic lite’ project to reduce traffic congestion.
Discuss what changes will have to be made to this ‘terms of reference’ (project initiation document, project charter) to reflect the new mayor’s vision of the project. (5 marks)
(b) The new mayor wishes to re-define the business case for the project, using the benefits categorisation suggested by OfRoad. Identify costs and benefits for the revised project, classifying each benefit using the guidance provided by OfRoad. (14 marks)
(c) Stakeholder management is the prime responsibility of the project manager.
Discuss the appropriate management of each of the following three stakeholders identified in the revised (modified) project.
(i) The new mayor;
(ii) OfRoad;
(iii) A private motorist in Brighttown who uses his vehicle to commute to his job in the town. (6 marks)
第10题
？Look at the article below about getting along with the boss and following questions.
？For each question (13 - 18), mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose.
Getting Along with the Boss
You know that a positive relationship with your work superiors is essential to your success. But how do you ensure you stay on their right side？ Your boss holds 2 our future prospects in his or her hands. Expect very few favors from a boss who does not like you, Bad relationship with the boss also means missed advancement opportunities: it is one of the major reasons for high staff turnover. If you resign because of the boss. you may also expect a dent in your professional reputation, Imagine having to provide such an "ex" boss as the contact referral person at your next interview !
The relationship you have with your boss can be a major factor in determining your rise up the ladder. Your boss isn't only your supervisor. He or she is also the person best equipped (or should be I to help you do the job you are paid to do. He/she is privy to the company's goals and knows what the company is looking for in future executives. He/she can inform. you of company direction that may affect your future aspirations, He/she can put in a good word for you in the right eats. He/she is also your ally when you need back up, support or cooperation from other departments.
But how does this help you establish a meaningful working relationship with your boss？ The key is communication. Know your boss' priorities and try to anticipate his/her needs before he/she asks. Don't think narrowly in terms of your own immediate position. Try to understand where what you do ties in with the bigger picture.
What other things can you discover about your boss？ Is he/she conservative or informal？ Does he/she prefer to be greeted as Mr. Ms. Miss or Mrs. or prefer first names？ Is his/hers an "open door" policy or does he/she prefers you setting appointments with them？ Respect your boss' time. Never barge into their office expecting or demanding an hearing immediately. Does he/she prefer to be kept informed with progress reports, or prefer you show initiative and get on with the job？
Don't be a "yes man" and don't offer false flattery in the hope of' getting somewhere. It won't work! And don't aim for "closeness" in the working relationship because this can also backfire. If your boss depends upon you too much. he/she won't recommend you for promotions because you are needed too much where you are. Another possibility is that if he/ she is not a good manager, he/she may be given their marching orders. If you are seen to be a part of his/her management mishaps, you may be marching out the door with him/her! Do what you can to stay in his/her good books. Don't take "sickies" unless you are sick! Be an effective, cooperative, responsible and courteous employee and team player.
It is possible that you are already these things, and you are working for somebody whose management style. disagrees with your needs or expectations. Maybe friction cannot be avoided. Then, you may be better off looking for a new job in a new department or company. In short, getting along with your boss entails getting to know his/her likes and dislikes and learning to work with his/her personality and management style. And the upside about mastering communication and people skills with your own boss is that one day, those skills will pay off in your own management role with your own team.
The writer says that a bad relationship with your boss may result in all of the following except
A．less favors from your boss.
B．the loss of your job.
C．a dent in your reputation.
D．the loss of your opportunities for promotion.
