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One of these techniques involves analysing costs under three distinct categories: material, system, and delivery and disposal.
What is this technique known as？
A.Activity-based costing
B.Life-cycle costing
C.Input-output analysis
D.Flow cost accounting
答案
更多“Different management accounting techniques can be used to account for environmental costs.”相关的问题
第1题
What is the main idea of the passage？
A．American firms are different from Japanese and German firms in human-resource management.
B．Extensive retraining is indispensable to effective human-resource management.
C．The head of human-resource management must be in the central position in a firm's hierarchy.
D．The human-resource management strategies of American firms affect their competitive capacity.
第2题
met to discuss how the company might respond to a number of problems that have arisen with Product 2. After a
number of incidents in which Product 2 had failed whilst being used by customers, Chen Products had been presented
with compensation claims from customers injured and inconvenienced by the product failure. It was decided that the
risk committee should meet to discuss the options.
When the discussion of Product 2 began, committee chairman Anne Ricardo reminded her colleagues that, apart from
the compensation claims, Product 2 was a highly profitable product.
Chen’s risk management committee comprised four non-executive directors who each had different backgrounds and
areas of expertise. None of them had direct experience of Chen’s industry or products. It was noted that it was
common for them to disagree among themselves as to how risks should be managed and that in some situations,
each member proposed a quite different strategy to manage a given risk. This was the case when they discussed
which risk management strategy to adopt with regard to Product 2.
Required:
(a) Describe the typical roles of a risk management committee. (6 marks)
第3题
motor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.
Each location has a manager who is responsible for day-to-day operations and is supported by an administrative
assistant. All other staff at each location are involved in fitting and servicing operations.
The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new IT
system for submission to its bank. They are concerned that sub-optimal decisions are being made because the current
system does not provide appropriate information throughout the organisation. They are also aware that not all of the
benefits from the proposed investment will be quantitative in nature.
Required:
(a) Explain the characteristics of THREE types of information required to assist in decision-making at different
levels of management and on differing timescales within Moffat Ltd, providing TWO examples of information
that would be appropriate to each level. (10 marks)
第4题
I'm Michael Bush, Managing Director of Hoogle Engineering. I am pleased to welcome you here to our website and I'd like to tell you a little about the company and its organization. Hoogle Engineering was set up in 1960. It was divided into several departments at that time, such as the sales department, marketing department, and production department. Lots of managers were employed to manage it all.
Fortunately things are different now. Sixty people are employed by Hoogle and communication between departments is considered to be one of the most important aspects of the business. The market is global so we need to make contact with customers worldwide, not just locally.
But in the old days we were all in different departments and never spoke to each other. We had a tall structure. Traditionally we had people at the first level on the shop floor, manufacturing products according to the instructions which they were given. Then you had a supervisory level of people who supervised them every day. Then you moved up to the middle management, who were doing the tasks of getting new business, and then you had the senior management team, and then you had the board, who decided the business strategy. So there were a lot of levels in the company in the old days actually.
The structure today is that we form. teams within teams to place people who can manufacture a product. Each team has members that can manufacture different products. The actual teams now are self-managing, so we don't even have team leaders. You've got the teams, and then you've got two people, only two people, who are what you think of as management. This is generally called flat structure.
21. Hoogle Engineering was set up in().
A. the nineteenth century
B. the twentieth century
C. the twenty first century
22. There are many different()of management in a tall structure.
A. kinds
B. levels
C. functions
23. People in a flat structure usually work in().
A. departments
B. families
C. teams
24. All of the following statements are true according to the passage EXCEPT that().
A. communication in the company is becoming more and more important
B. the author thinks the two structures have the same functions
C. there are more individual responsibilities in the flat structure
25. The best title for the passage is().
A. Organization Structure in Hoogle Engineering
B. History of Hoogle Engineering
C. Success in Hoogle engineering
第5题
阅读理解
阅读下面的文章，根据文章内容，完成相应的选择题。
HUMAN RESOURCES MANAGEMENT
Human Resources Management (HRM) is the process of managing people and their relationships in an organization. These two processes are important in the success and growth of a business.
In managing people, staffing is the most important component of HRM. It needs to make guidelines and procedures for hiring and placement. Staffing also involves the management of employees on matters like monitoring of holidays, absences, health and safety, disciplinary action, and dismissal.
Another important element of HRM in managing people is keeping the employees in the company. The training of employees to enable them to improve their career development is very important. Good HRM policies ensure that there are clear regulations which show the pay levels for the different positions in an organization. It is important for the staff to know the career path, pay, training and other opportunities that are available to them. Performance management is another important component of HRM. The reason for this is that many employers use it to evaluate career improvement and to determine pay increases.
The secondary role of HRM is the management of the relationships among people in an organization. This includes staff within departments as well as across the whole organization. The relationship between staff and management is an important factor in the success of an organization. It decides how fast an organization will realize their goals.
The focus of HRM is the people within an organization. Regular planning, monitoring and evaluation are important for the success of HRM. Successful management ensures that all employees know their role, career development and also feel part of an organization.
操作提示：通过题干后的下拉框选择题目的正确答案。
1. ____________is / are important in the success of a business. {A; B; C}
A. Teamwork spirit and high salary
B. The process of managing people and their relationships
C. Talents and their goals
2. The most important component of HRM is____________. {A; B; C}
A. staffing
B. planning
C. monitoring
3. According to the passage, it is important for the employees to know the career path, pay, training and other opportunities through____________. {A; B; C}
A. notices
B. policies
C. advertisements
4. We can use____________ to evaluate career improvement and to determine pay increases. {A; B; C}
A. staffing
B. HRM policies
C. performance management
5. ____________ is NOT mentioned in the text about the success of HRM. {A; B; C}
A. Regular planning and monitoring
B. Evaluation
C. Training
第6题
Within Australia, Australian Hotels Inc. (AHI) operates nine hotels and employs over 2,000 permanent full-time staff, 300 permanent part-time employees and 100 casual staff. One of its latest ventures, the Sydney Airport Hotel (SAH), opened in March 1995. The hotel is the closest to Sydney Airport and is designed to provide the best available accommodation, food and beverage and meeting facilities in Sydney's southern suburbs. Similar to many international hotel chains, however, AHI has experienced difficulties in Australia in providing long-term profits for hotel owners, as a result of the country's high labour-coat structure. In order to develop an economically viable hotel organisation model, AHI decided to implement some new policies and practices at SAH.
The first of the initiatives was an organisational structure with only three levels of management -- compared to the traditional seven. Partly as a result of this change, there are 25 percent fewer management positions, enabling a significant saving. This change also has other implications. Communication, both up and down the organisation, has greatly improved. Decision-making has been forced down in many eases to front-line employees. As a result, guest requests are usually me without reference to a supervisor, improving both customer and employee satisfaction.
The hotel recognised that it would need a different approach to selecting employees who would fit in with its new policies. In its advertisements, the hotel stated a preference for people with some "service" experience in order to minimize traditional work practices being introduced into the hotel. Over 7,000 applicants filled in application forms for the 120 jobs initially offered at SAH. The balance of the positions at the hotel (30 management and 40 shift leader positions) were predominantly filled by transfers from other AHI properties.
A series of tests and interviews were conducted with potential employees, which eventually left 280 applicants competing the 120 advertised positions. After the final interview, potential recruits were divided into three categories. Category A was for applicants exhibiting strong leadership qualities, Category C was for applicants perceived to be followers, and Category B was for applicants with both leader and follower qualities. Department heads and shift leaders then composed prospective teams using a combination of people from all three categories. Once suitable teams were formed, offers of employment were made team members.
Another major initiative by SAH was to adopt a totally multi-skilled workforce. Although there may be some limitations with highly technical jobs such as cooking or maintenance, wherever possible, employees at SAH are able to work in a wide variety of positions. A multi-skilled workforce provides far greater management flexibility, during peak and quiet times to transfer employees to needed positions. For example, when office staff are away on holidays during quiet periods of the year, employees in either food or beverage or housekeeping departments can temporarily fill in.
The most crucial way, however, of improving the labour cost structure at SAH was to find better, more productive ways of providing customer service. SAH management concluded this would first require a process of "benchmarking". The prime objective of the benchmarking process was to compare a range of service delivery processes across a range of criteria using made up of employees from different departments within the hotel which interacted with each other. This process resulted in performance measures that greatly enhanced SAH's ability to improve productivity and quality.
The front office team discovered through this project that a high proportion of AHI club member reservations were incomplete. As a result, the service provided to these guests was below the standard promised to them as part of their membership agr
A．management
B．size
C．staff
D．policies
第7题
costs in several currencies. The group develops, manufactures and markets products in the medical sector. The growth
of the group has been achieved by investment and acquisition. It is organised into three global business units which
manage their sales in international markets, and take full responsibility for strategy and business performance. Only
five per cent of the business is in the country of incorporation. Competition in the sector is quite fierce.
The group competes across a wide range of geographic and product markets and encourages its subsidiaries to
enhance local communities by reinvestment of profits in local educational projects. The group’s share of revenue in a
market sector is often determined by government policy. The markets contain a number of different competitors
including specialised and large international corporations. At present the group is awaiting regulatory approval for a
range of new products to grow its market share. The group lodges its patents for products and enters into legal
proceedings where necessary to protect patents. The products are sourced from a wide range of suppliers, who, once
approved both from a qualitative and ethical perspective, are generally given a long term contract for the supply of
goods. Obsolete products are disposed of with concern for the environment and the health of its customers, with
reusable materials normally being used. The industry is highly regulated in terms of medical and environmental laws
and regulations. The products normally carry a low health risk.
The Group has developed a set of corporate and social responsibility principles during the period which is the
responsibility of the Board of Directors. The Managing Director manages the risks arising from corporate and social
responsibility issues. The group wishes to retain and attract employees and follows policies which ensure equal
opportunity for all the employees. Employees are informed of management policies, and regularly receive in-house
training.
The Group enters into contracts for fixed rate currency swaps and uses floating to fixed rate interest rate swaps. The
cash flow effects of these swaps match the cash flows on the underlying financial instruments. All financial
instruments are accounted for as cash flow hedges. A significant amount of trading activity is denominated in the
Dinar and the Euro. The dollar is its functional currency.
Required:
(a) Describe the principles behind the Management Commentary discussing whether the commentary should be
mandatory or whether directors should be free to use their judgement as to what should be included in such
a commentary. (13 marks)
第8题
Tench Cars (Tench) is large national car manufacturing business. It is based in Essland, a country that has recently turned from state communism to democratic capitalism. The car industry had been heavily supported and controlled by the bureaucracy of the old regime. The government had stipulated production and employment targets for the business but had ignored profit as a performance measure. Tench is now run by a new generation of capitalist business people intent on rejuvenating the company’s fortunes.
The company has a strong position within Essland, which has a population of 200 million and forms the majority of Tench’s market. However, the company has also traditionally achieved a good market share in six neighbouring countries due to historic links and shared culture between them and Essland. All of these markets are experiencing growing car ownership as political and market reforms lead to greater wealth in a large proportion of the population. Additionally, the new government in Essland is deregulating markets and opening the country to imports of foreign vehicles.
Tench’s management recognises that it needs to make fundamental changes to its production approach in order to combat increased competition from foreign manufacturers. Tench’s cars are now being seen as ugly, pollutive and with poor safety features in comparison to the foreign competition. Management plans to address this by improving the quality of its cars through the use of quality management techniques. It plans to improve financial performance through the use of Kaizen costing and just-in-time purchasing and production. Tench’s existing performance reporting system uses standard costing and budgetary variance analysis in order to monitor and control production activities.
The Chief Financial Officer (CFO) of Tench has commented that he is confused by the terminology associated with quality management and needs a clearer understanding of the different costs associated with quality management. The CFO also wants to know the impact of including quality costs and using the Kaizen costing approach on the traditional standard costing approach at Tench.
Required:
Write to the CFO to:
(a) Discuss the impact of collection and use of quality costs on the current costing systems at Tench. (6 marks)
(b) Discuss and evaluate the impact of the Kaizen costing approach on the costing systems and employee management at Tench. (8 marks)
(c) Briefly evaluate the effect of moving to just-in-time purchasing and production, noting the impact on performance measures at Tench. (6 marks)
第9题
Consider the novel views of Harvey Coleman of Atlanta on the subject of getting ahead. Coleman is black. He spent 11 years with IBM, half of them working in management development, and now serves as a consultant to the likes of AT&T, CocaCola, Prudential, and Merch. Coleman says that based on what he's seen at big com panics, he weighs the different elements that make for longterm career success as follows: performance counts a mere 10%; image, 30%; and exposure, a full 60%. Coleman concludes that excellent job performance is so common these days that while doing your work well may win you pay increases, it won't secure you the big promotion. He finds that advancement more often depends on how many people know you and your work, and how high up they are.
Ridiculous beliefs？ Not to many people, especially many women and members of minority races who, like Coleman, feel that the scales have dropped from their eyes. "Women and blacks in organizations work under false beliefs," says Kaleel Jamison, a New York based management consultant who helps corporations deal with these issues. "They think that if you work hard, you'll get ahead that someone in authority will reach down and give you a promotion." She added, "Most women and blacks are so frightened that people will think they've gotten ahead because of their sex or color that they play down their visibility." Her advice to those folks: learn the ways that white males have traditionally used to find their way into the spotlight (公众注意中心).
According to the passage, "things formerly judged to be best left unsaid" (in Para. 1) probably refers to ______.
A．the opinions, which contradict the established beliefs
B．criticisms that shape everyone's experience
C．the tendencies that help the newcomers to see office matters with a fresh eye
D．the ideas which usually come up with new ways of management in the organization
第10题
In the future there is no such thing as being an American manager. Even someone who spends an entire management career in Kansas City is in international management. He or she will compete with foreign firms, buy from foreign firms, sell to foreign films, or acquire financing from foreign banks.
The globalization of the world's capital markets that has occurred in the past 10 years will be replicated right across the economy in the next decade. An international perspective has become central to management. Without it managers are operating in ignorance and cannot understand what is happening to them and their firms.
Partly because of globalization and partly because of demography, the work forces of the next century are going to be very different from those of the last century. Most firms will be employing more foreign nationals. More likely than not, you and your boss will not be of the same nationality. Demography and changing social mores mean that white males will become a smaller fraction of the work force as women and minorities grow in importance. All of these factors will require changes in the traditional methods of managing the work force.
In addition, the need to produce goods and services at quality levels previously thought impossible to obtain in mass production and the spreading use of participatory management techniques will require a work force with much higher levels of education and skills. Production workers must be able to do statistical quality control; production workers must be able to do just in-time inventories. Managers are increasingly shifting from a "don't think, do what you are told" to a "think, I am not going to tell you what to do" style. of management.
This shift is occurring not because today's managers are more enlightened than yesterday's managers but because the evidence is rapidly mounting that the second style. of management is more productive than the first style. of management. But this means that problems of training and motivating the work force both become more central and require different modes of behavior.
In the world of tomorrow managers cannot be technologically illiterate regardless of their functional tasks within the firm. They don't have to be scientists or engineers inventing new technologies, but they have to be managers who understand when to bet and when not to bet on new technologies. If they don' t understand what is going on and technology effectively becomes a black box, they will fail to make the changes that those who do understand what is going on inside the black box make. They will be losers, not winners.
Today's CEOs are those who solved the central problems facing their companies 20 years ago. Tomorrow's CEOs will be those who solve central problems facing their companies today. Sloan hopes to produce a generation of managers who will be solving today's and tomorrow's problems and because they are successful in doing so they will become tomorrow's captains of business.
The author suggests that a manager should hold a (an) ______ view on management.
A．economical
B．geographical
C．international
D．financial
