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A．that
B．where
C．what
D．how
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更多“The firm invested approximately 60 million dollars in___it says is the world's largest bot”相关的问题
第1题
Herman Swan & Co (HS) is a family-owned company that has made fashionable clothes and leather goods for men for over 100 years. The company has been successful in building a strong reputation for quality by sourcing from local textile and leather producers. It sells its goods across the world through a chain of owned shops and also franchised stalls inside large, well-known stores. The company is still owned and run by the family with no other shareholders. The main goal of the firm is to organically grow the business for the next generation of the Swan family.
Customers are attracted to HS products due to the history and the family story that goes behind the products. They are willing to pay the high prices demanded as they identify with the values of the firm, especially the high quality of manufacturing.
The competition for HS has been increasing for more than ten years. It is made up of other global luxury brands and also the rising national champions in some of the rapidly expanding developing countries. The competitors often try to leverage their brands into many different product types. However, the Swan family have stated their desire to focus on the menswear market after an unsuccessful purchase of a handbag manufacturer five years ago.
The company is divided into a number of strategic business units (SBU). Each production site is an SBU, while the whole retail operation is one SBU. The head office previously functioned as a centre for procurement, finance and other support activities. The company has recently invested in a new management information system (MIS) that has increased the data available to all managers in the business. This has led to much of the procurement shifting to the production SBUs and the SBU managers taking more responsibility for budgeting. The SBU managers are delighted with their increased responsibilities and with the results from the new information system but feel there is still room for improvement in its use. The system has assisted in a project of flattening the organisation hierarchy by cutting out several layers of head office management.
You are the management accountant at HS and have been trying to persuade your boss, the finance director, that your role should change. You have read about Burns and Scapens’ report ‘Accounting Change Project’ and think that it suggests an interesting change from your current roles of preparing and reviewing budgets and overseeing the production of management and financial accounts. Your boss is sceptical but is willing to listen to your arguments. He has asked you to submit an explanation of the change that you propose and why it is necessary at HS.
Also, your boss has asked you for an example of how your role as an ‘internal consultant’ would be valuable at HS by looking at the ideas of brand loyalty and awareness. You should consider their impact on performance management at HS, both from the customer and the internal business process perspectives and how to measure them.
Required:
(a) Describe the changes in the role of the management accountant based on Burns and Scapens work. Explain what is driving these changes and justify why they are appropriate to HS. (12 marks)
(b) Using HS as an example, discuss the impact of brand loyalty and awareness on the business both from the customer and the internal business process perspectives and evaluate suitable measures for brand loyalty and awareness. (8 marks)
第2题
His support comes ______ from the income of invested money.
A．generally
B．principally
C．largely
D．chiefly
第3题
A) $760.
B) $750.
C) $770.
D) $780.
第4题
A．Right
B．Wrong
C．Doesn't say
第5题
A.business debts equal to the balance of that partner's capital account.
B.Only the amount that the partner orginally invested in the business.
C.all debts of the business.
D.all debts of the business and all personal debts of the other partners.
第6题
The phrase "retained earnings" in the last paragraph probably refers to "______".
A．the net worth belonging to the creditors and owners
B．part of the profits reinvested in the company
C．the amount of money the owners invested
D．the amount of money owed to the employees
第8题
A.The value of its net assets shall not be lower than RMB 30,000,000 yuan
B.The average distributable profits of the company for the past three years must be sufficient to pay the interest on the corporate bonds for one year
C.The funds to be raised must be invested in conformity with the industrial policy of the State
D.The accumulated balance of the bonds shall not exceed 40% of the value of the net assets of the company
第10题
The management of the company is to raise ______.
A．the value of the firm for the shareholders
B．the asset of the firm for the debtors
C．the liquidity assets for the debtors
D．the stockholding plans for the employees
