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[主观题]

3 Organisations need to recruit new employees. An important step in the process is the sel

ection interview.

Required:

(a) Explain the purpose of the selection interview. (4 marks)

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更多“3 Organisations need to recruit new employees. An important step in the process is the sel”相关的问题

第1题

Some commentators argue that: ‘With continuing pressure to control costs and maintain effi
ciency, the time has come for all public sector organisations to embrace zero-based budgeting. There is no longer a place for incremental budgeting in any organisation, particularly public sector ones, where zero-based budgeting is far more suitable anyway.’

Required:

(a) Discuss the particular difficulties encountered when budgeting in public sector organisations compared with budgeting in private sector organisations, drawing comparisons between the two types of organisations. (5 marks)

(b) Explain the terms ‘incremental budgeting’ and ‘zero-based budgeting’. (4 marks)

(c) State the main stages involved in preparing zero-based budgets. (3 marks)

(d) Discuss the view that ‘there is no longer a place for incremental budgeting in any organisation, particularly public sector ones,’ highlighting any drawbacks of zero-based budgeting that need to be considered. (8 marks)

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第2题

6 Communication is important for all organisations and requires an understanding of commun
ication flows and channels.

Required:

(a) Briefly explain the main purposes of the three main formal communication channels in an organisation:

(i) Downwards; (3 marks)

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第3题

4 All organisations require trained employees. However, training can take many forms, some
of which are internal to the organisation.

Required:

Explain what is meant by the terms:

(a) Computer based training. (3 marks)

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第4题

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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第5题

(b) (i) State FOUR reasons why payback period is widely used by organisations in the capit

(b) (i) State FOUR reasons why payback period is widely used by organisations in the capital investment

appraisal process. (2 marks)

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第6题

(b) Discuss FOUR factors that distinguish service from manufacturing organisations and exp

(b) Discuss FOUR factors that distinguish service from manufacturing organisations and explain how each of

these factors relates to the services provided by the Dental Health Partnership. (5 marks)

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第7题

(d) Explain the term ‘environmental management accounting’ and the benefits that may accru

(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations

which adopt it. (4 marks)

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第8题

??Team spirit??[A] Teams have become the basic building blocks of organizations. Recruitme

??Team spirit??

[A] Teams have become the basic building blocks of organizations. Recruitment advertisements routinely call for “team players”. Business schools grade their students in part on their performance in group projects. Office managers knock down walls to encourage team building. Teams are as old as civilization, of course: even Jesus had 12 co-workers. But a new report by Deloitte, “Global Human Capital Trends”, based on a survey of more than 7,000 executives in over 130 countries, suggests that the fashion for teamwork has reached a new high. Almost half of those surveyed said their companies were either in the middle of restructuring or about to embark on (开始)it; and for the most part, restructuring meant putting more emphasis on teams.

[B] Companies are abandoning conventional functional departments and organising employees into cross-disciplinary teams that focus on particular products, problems or customers. These teams are gaining more power to run their own affairs. They are also spending more time working with each other rather than reporting upwards. Deloitte argues that a new organisational form. is on the rise: a network of teams is replacing the conventional hierarchy (等级体制).

[C] The fashion for teams is driven by a sense that the old way of organising people is too rigid for both the modem marketplace and the expectations of employees. Technological innovation places greater value on agility (灵活性).John Chambers, chairman of Cisco Systems Inc., a worldwide leader in electronics products, says that “we compete against market transitions (过渡),not competitors. Product transitions used to take five or seven years; now they take one or two. ” Digital technology also makes it easier for people to co-ordinate their activities without resorting to hierarchy. The “millennials” (千禧一代) who will soon make up half the workforce in rich countries were raised from nursery school onwards to work in groups.

[D] The fashion for teams is also spreading from the usual corporate suspects (such as GE and IBM) to some more unusual ones. The Cleveland Clinic, a hospital operator, has reorganised its medical staff into teams to focus on particular treatment areas; consultants, nurses and others collaborate closely instead of being separated by speciality (专业)and rank. The US Army has gone the same way. In his book, “Team of Teams&39; General Stanley McChrystal describes how the army’s hierarchical structure hindered its operations during the early stages of the Iraq war. His solution was to learn something from the insurgents it was fighting: decentralise authority to self-organising teams.

[E] A good rule of thumb is that as soon as generals and hospital administrators jump on a management bandwagon, it is time to ask questions. Leigh Thompson of Kellogg School of Management in Illinois warns that, ‘Teams are not always the answer—teams may provide insight, creativity and knowledge in a way that a person working independently cannot; but teamwork may also lead to confusion, delay and poor decision-making.” The late Richard Hackman of Harvard University once argued, “I have no question that when you have a team, the possibility exists that it will generate magic, producing something extraordinary... But don’t count on it.”

[F] Hackman (who died in 2013) noted that teams are hampered by problems of co-ordination and motivation that chip away at the benefits of collaboration. High-flyers forced to work in teams may be undervalued and free-riders empowered. Groupthink may be unavoidable. In a study of 120 teams of senior executives, he discovered that less than 10% of their supposed members agreed on who exactly was on the team. If it is hard enough to define a team’s membership, agreeing on its purpose is harder still.

[G] Profound changes in the workforce are making teams trickier to manage. Teams work best if their members have a strong common culture. This is hard to achieve when, as is now the case in many big firms, a large proportion of staff are temporary contractors. Teamwork improves with time: America’s National Transportation Safety Board found that 73% of the incidents in its civil-aviation database occurred on a crew’s first day of flying together. However, as Amy Edmondson of Harvard points out, organisations increasingly use “team” as a verb rather than a noun: they form. teams for specific purposes and then quickly disband them.

[H] The least that can be concluded from this research is that companies need to think harder about managing teams. They need to rid their minds of sentimentalism (感情用事):the most successful teams have leaders who are able to set an overall direction and take immediate action. They need to keep teams small and focused: giving in to pressure to be more “inclusive” is a guarantee of dysfunction. Jeff Bezos, Amazon’s boss, says that “If I see more than two pizzas for lunch, the team is too big.” They need to immunize teams against group-think: Hackman argued that the best ones contain “deviants” (离经叛道者)who are willing to do something that maybe upsetting to others.

[I] A new study of 12,000 workers in 17 countries by Steelcase, a furniture-maker which also does consulting, finds that the best way to ensure employees are “engaged” is to give them more control over where and how they do their work―which may mean liberating them from having to do everything in collaboration with others.

[J] However, organisations need to learn something bigger than how to manage teams better: they need to be in the habit of asking themselves whether teams are the best tools for the job. Teambuilding skills are in short supply: Deloitte reports that only 12% of the executives they contacted feel they understand the way people work together in networks and only 21% feel confident in their ability to build cross-functional teams. Loosely managed teams can become hotbeds of distraction―employees routinely complain that they can’t get their work done because they are forced to spend too much time in meetings or compelled to work in noisy offices. Even in the age of open-plan offices and social networks some work is best left to the individual.

36. Successful team leaders know exactly where the team should go and are able to take prompt action.

37. Decentralisation of authority was also found to be more effective in military operations.

38. In many companies, the conventional form. of organisation is giving way to a network of teams.

39. Members of poorly managed teams are easily distracted from their work.

40. Teamwork is most effective when team members share the same culture.

41. According to a report by Deloitte, teamwork is becoming increasingly popular among companies.

42. Some team members find it hard to agree on questions like membership and the team’s purpose.

43. Some scholars think teamwork may not always be reliable, despite its potential to work wonders.

44. To ensure employees’ commitment, it is advisable to give them more flexibility as to where and how they work.

45. Product transitions take much less time now than in the past.

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第9题

(c) To correct the problems at Flavours Fine Foods, explain to Alan Jones: (i) the need fo

(c) To correct the problems at Flavours Fine Foods, explain to Alan Jones:

(i) the need for delegation; (3 marks)

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第10题

听力原文:Ten dollars of initial deposit is needed for opening a new account.(3)A.You need

听力原文:Ten dollars of initial deposit is needed for opening a new account.

(3)

A.You need to pay ten dollars to open a new account.

B.You can open a new account to get ten dollars.

C.Bank will charge you ten dollars for your new account.

D.You can open a new account by depositing ten dollars.

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