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5 A management accounting focus for performance management in an organisation may incorpor

ate the following:

(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)

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发布时间：2021-04-16

更多“5 A management accounting focus for performance management in an organisation may incorpor”相关的问题

第1题

A company needs to convert the unexpired expenses to expenses at the end of each accou

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第2题

听力原文：W: Will my deposit earn any interest？M: Certainly. Interest rate on savings accou

听力原文：W: Will my deposit earn any interest？

M: Certainly. Interest rate on savings accounts at the moment is 3%. If you opened a current account money, you wouldn't earn any interest.

Q: What would the interest rate be if the woman opened a current account？

(14)

A．3%.

B．5%.

C．11%.

D．None.

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第3题

2 An important part of management is understanding the style. of leadership.Required:（a) E

2 An important part of management is understanding the style. of leadership.

Required:

(a) Explain what Blake and Mouton’s Managerial Grid measures. (5 marks)

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第4题

5 （a) Compare and contrast the responsibilities of management, and of auditors, in relatio

5 (a) Compare and contrast the responsibilities of management, and of auditors, in relation to the assessment of

going concern. You should include a description of the procedures used in this assessment where relevant.

(7 marks)

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第5题

（c) Explain how the introduction of an ERPS could impact on the role of management account

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第6题

（d) Explain to the management of Bailey’s why consideration should be given to resolving t

(d) Explain to the management of Bailey’s why consideration should be given to resolving the problems through:

(i) job rotation; (5 marks)

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第7题

（d) Discuss the main benefits that might accrue from the successful implementation of a To

(d) Discuss the main benefits that might accrue from the successful implementation of a Total Quality

Management programme by the management of the combined entity. (5 marks)

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第8题

（e) Briefly provide five reasons to the management of Bailey’s why financial rewards could

(e) Briefly provide five reasons to the management of Bailey’s why financial rewards could be considered to improve motivation. (5 marks)

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第9题

Required:（iii) A firm of consultants has offered to undertake a study on behalf of Envico

Required:

(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfect

information regarding seminar attendance during the forthcoming year.

Advise the management of Envico Ltd with regard to the maximum amount that they should pay to

consultants for perfect information regarding seminar attendance and comment briefly on the use of

perfect information in such decisions. (5 marks)

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第10题

5 GE Railways plc （GER) operates a passenger train service in Holtland. The directors have

5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on

the use of traditional financial measures in order to assess the performance of GER since it commenced operations

in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to

the adoption of a balanced scorecard approach to performance measurement within GER.

Required:

(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption of

a balanced scorecard approach to performance measurement within GER. (8 marks)

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