- internal transfers are often cheaper than external sales,
- Value-based techniques is a Step to reduce short termism
- Variances arising from fixed budgets are less likely to be useful for controlling a business as actual and budget figures may not be comparing like with like in volume terms.
- Uncertainty is present when the outcome can be predicted or assigned probabilities.
- The pyramid highlights the links running between the vision for the company and individual objectives.
- Business integration not require all aspects of the business must be aligned to secure the most efficient use of the organisation’s resources.
- Controllable profit may be a more appropriate measure of managerial performance where managers can make decisions about equipment rental or labour costs, free to secure services either in house or from third parties and control investment decisions
- VBM focuses on the short-term rather than the long-term.
- Restrictions on the dividend policy indicates the business decline.
- The impending failure for company can be measured by quantitative models.
- Continuous improvement is an 'ongoing process that involves a continuous search to reduce costs, eliminate waste, and improve the quality and performance of activities that increase customer value or satisfaction'.
- Which aspects does Anthony’s hierarchy include?
- Advantages of ROI？
- Ideal solution of transfer pricing？
- Factors affecting choice of processing methods:
- What is the correlation between non-financial performance indicators?
- Which method can be used in forecasting?
- Which of the following are financial indicators of impending failure?
- What may be the secondary objectives?
- Which items of expenditure will increase the value of the business？
- Four aspects of quality are particularly important in software.？
- Modern views that follow the total quality management (TQM) philosophy believe？
- Service providers do not have a physical product so base competitive advantage on less tangible customer benefits such as:
- How many steps do benchmarking have?
- Electronic point of sales decives exclude:
- Good reporting exclude:
- Decision rule: When faced with a number of alternative decisions, the one with should be chosen.
- What is set to help the organisation manage performance?
- Which is not belong to relative market share?
- How to overcome the problems of human behaviour?
- Once an organisation has identified its CSFs, it also needs to know whether it is delivering on them.
- The aim of Six Sigma is a very high and consistent standard of quality output. It tends to take the form of specific improvement
- One way of measuring business risk is by calculating a company's operating gearing or 'operational gearing'.
- EVA is a measure of performance similar to residual income
- usually result from either paying workers higher / lower wages than expected or misallocating workers(e.g. using skilled workers in place of unskilled ones)
- Performance management can be defined as any activity designed to improve an organization’s performance and ensure that its goals are being met.
- Process-specific policies will relate directly to the organisation's processes and quality requirements.
- Some Z-score models have been developed specifically for individual industries or sizes of organazation.
- There is no relationship between Anti-dumping legislation and transfer prices.
- Different stakeholders have different risk appetites ,there needs to be clarity over the level of risk an organisation is prepared to accept, so this needs to be communicated consistently to the different stakeholder groups.
- Divisional structure is easier to assess the performance of individual products or markets.
- High turnover is an indicator of the trouble for company.
- Short-term financial performance measures are used for assessing the quality of past decisions and assessing the impact of decisions yet to be made
- Management accounting information does exist in isolation.
- Quality control is about the things the organisation has to do to besure that the quality of its output is as it should be.
- Operational control models tend to be much more precise than strategy planning.
- At the lowest level, operations contribute to the lower level objective.
- Qualitative measures can be easily comparable.
- A database is a computerised file of data that can be accessed and used by many applications. Data only needs to be input once which reduces time, error and storage space.
- Unit objectives are specific to individual units of an organization.
- Any project that generates a positive NPV is viable.
- Which indicators can be used to measure short-term goals？
- What does PEST analysis contain
- Which of the following are related to long-term goals?
- Which costs will affected by learning curve?
- What are the steps to reduce short-termism?
- Way to overcome margin cost？
- When the company redesign a system to capture new performance measurement data,they must focus on factors such as:
- Four types of responsibility centers:
- Which are soft element?
- A number of procedures can be used to ensure the security of highly confidential information that is not for external consumption:
- A form of continuous research which result in secondary data often bought in by marketers is that generated by ( ).
- The goals set for different parts of the organisation should be consistent with each other.
- The primary objective of a profit seeking organisation is to maximise shareholder wealth.
- The CSFs are the hard data which tells the organisation how well it is performing.
- A decrease in liquidity indicates the business decline.
- Identifying shortcomings or limiting factors that don't need to be addressed.
- Maximisation of EVA will create real wealth for shareholders.
- Pyhrr identifies two types of package: Mutually-exclusive packages and Incremental packages.
- The key to strategic control is ensuring that the right things get measured.
- Just-in-time (JIT) is 'A system whose objective is to produce or to procure products or components as they are required by a customer or for use , rather than for inventory
- MIRR is possible to get multiple rates of return.
- WACC=(proportion of equity错cost of equity)+(proportion of debt错cost of debt)
- Financial PI focus on the long term
- Sensitivity=PV of flows under consideration*100/NPV
- Responsibility accounting is a system of accounting based upon theidentification of individual parts of a business which are the responsibilityof a single manager.
- JIT is more of a philosophy to management since it encompasses a commitment to continuous improvement.
- New management information may be required to monitor risks across an organisation.
- An organisation should not undertake a project if the IRR of that project is greater than the organisation’s cost of capital
- The standard test of liquidity is not the current ratio
- Wright's Law states that as output doubles, the average time per unit falls to a fixed percentage of the previous average time.
- The worst predictor of failure is the current ratio.
- Maximisation of EVA will create real wealth for a company.
- Benchmarking can be useful in helping an organisation assess it’s current strategic position.
- balance scorecard the objective is to provide top management with integrated set of performance measures.
- EPS is a measure of the profit attributable to each share.
- ROI is normally used to apply to investment centres or profit centres.
- What is the techniques to appraise uncertainty?
- At strategic and operational levels, what do planning and control differ in?
- Radio frequency identification can be used for a variety of purposes,such as
- What is the 3 Vs of Big Data?
- three levels of customer requirement？
- Benefits of continuous improvement
- Disadvantages of RI？
- Three types of process change work？
- Which are the employees and managers’ objectives?
- What is the assumption of Rolling budgets?
- Japanese businesspractices and management accounting techniques, including:
- What is feature of information Flexible firms need?
- What are the types of benchmarking?
- In which of the following can flexible budgets be used?
- How to calculate the ROCE？
- What is meaning the elimination of all non value added activities
- Which of following is wrong?
- Which of the following is not an advantage of ROCE？
- How to calculate the Interest cover？
- Which is not central mission the mission statement written for?
- Which is not supported by more specific operational criteria?
- What is high hierarchy objectives?
- The value of the P/E ratio reflects the market's appraisal of the share's future prospects.
- A project with a positive NPV at the company’s cost of capital get great ROI or RI results.
- TQM philosophy including any Failure and poor quality are unacceptable？
- Operating gearing=Variable costs/Fixed costs
- Risky decisions are unprecedented.
- Qualitative model may augement quantitative models giving a further range of factors to consider when assessing failure.
- Cost of appraisal are the costs incurred in order to ensure that outputs produced meet required quality standards？
- The project should not be accepted if the IRR is worse than the firm's cost of capital.
- Investment centers include many profit centers.
- The fixed budget may be prepared at a number of activity levels and can be 'flexed' or changed to the actual level of activity for budgetary control purposes.
- PBIT is profit after interest and tax
- Business structure include Functional form 、Divisional form and Network form.
- Total quality management (TQM) is the process of applying a zero defects philosophy to the management of all resources
- Activity based management (ABM) is the use of ABC information for management purposes to improve operational and strategic decisions. Performance should improve as a result
- Activity-based costing(ABC) can be applied to all overhead costs, not just production overheads.
- The objective of EVA was to focus on the ways in which corporate value (shareholder value) can be added or lost.
- ROI is the divisional equivalent of ROCE
- EVA is a measure of performance that is directly linked to shareholder wealth.
- The larger market size, the bigger threat the mew entrants enter into the industry
- Suppliers can influence the cost and quality of goods and services
- The ROI will increase with the age of the asset，this is good for a company.
- ABB might be appropriate for the organisation and its activities and cost structures.
- Strategic level collects information mostly from internal and external.
- Transfer price is the price at which goods or services are transferred from one department to another, or from one member of a group to another.
- Standard costing method does not reflect the efforts of the selling division.
- A-score focus mainly on internal factors and indicators of performance.
- A firm should not have a balanced portfolio of products or business units.
- Capital employed = total assets less current liabilities or total equity plus short-term debt.
- A bottom-up (or participate) budget is one that is imposed on the budget holder by senior management.
- ROCE as a performance measure is that it can not encourage short-term decision making.
- what criteria can designing a transfer pricing policy？
- Conventional manufacturing approaches tended to involve？
- What is the main measure of financial leverage?
- The centralised structure results in:
- six sigma assessed all process into three categories
- What are the characteristics of Mission statement
- Advantages of transfer prices?
- Essential factors for continuous improvement？
- What projects does EBITDA contain?
- Which are the assumption of learning curve?
- What does The Boston Consulting Group matrix helps the managementof an organisation assess?
- what is the feature of good information?
- What are the four major financial performance indicators?
- What does strategic management include?
- principles of Total quality management ？
- Which are the “hard” elements of business behaviors?
- Which is not belong to the hierarchy of objectives?
- Which are attitudes to corporate ethics?
- The advantages of having a QMS
- What are Normal CSFs?
- Which indicators that are not available for appraising individual projects?
- Which is not the key fators for business success?
- Cost centre focus on
- Which is not the role in the planning process?
- Which is not belong to four strategies?
- Which is the role of measures?
- Which kind of company is the Z-score model was orginally designed for use in ?
- What are the advantages of ROI？
- What is about to create value for stakeholder?
- Which of the following affects the threat of substitution?
- Using financial information to predict takes no account of current and future situations.
- Which of the following are disadvantage of financial prediction model?
- Very large increase in intangible non-current assets is not an indicator of financial diffitity.
- The one disadvantage of financial prediction model is that significant events can take place between the end of the financial year and the publication of the accounts.
- Symptom of trouble can be divided into financial aspects and non-financial aspects.
- In Z-score,the lower a firm’s score, the greater likelihood there is of it going bankrupt.
- Disadvantages of transfer prices？
- Transfer prices may be based on market price (or an adjusted market price) where there is an external market for the item being transferred.
- ransfer prices should include opportunity costs of transfer.
- Full cost (including fixed overheads absorbed) incurred by the supplying division in making the'intermediate' product is charged tothe receiving division.
- How are Kaizen goals met?
- The IRR is the discount rate when the NPV = 0.
- Implications of JIT for performance management？
- An increase in ROCE could be achieved by Increasing operating profit and capital employed.
- Advantages of Balanced scorecard？
- Management information from internal is cheap.
- Key factors to consider when evaluating the suitability of a report include:
- Big data is 'high-volume, high-velocity and high-variety information assets that demand cost-effective,innovative forms of information processes for enhanced insight and decision making.'
- Developments in IT systems have made it far easier for users to instantly access data via:
- Globalisation and competition require external, forward-looking focus, with greater facilities for modelling.
- Lean production is a philosophy of production that aims tominimise the amount of resources (including time) used in allactivities of an enterprise.
- （ ） involves the provision of information for managers to use to assist in their decision-making and to help ensure the smooth running of theirorganisations.
- profit centers focus on both revenue and cost .
- Which is correct about the following statements?
- What is Specific purpose of MA information?
- economies of scale will infulence the threat of new entrants to the industry
- （ ） is the amount of risk an organisation is willing totake on or is prepared to accept in pursuing its strategicobjectives.
- The PEST analysis mainly discuss macro environment.
- Which of the following affects the bargaining power of customers?
- How to eliminate risks and uncertainties
- Decision support system gives senior executives access to internal and external information. Information is presented in a userfriendly, summarised form with the option to ‘drill down’ to a greater level of detail.
- Management accounting information may be used to
- Data mining results may NOT include
- The costs of internal information include direct data capture costs , processing costs and indirect costs.
- Most organisations connect their computers together in Wide area networks (WANs), enabling them to share data (e.g. via email) and to share devices such as printers.
- Characteristics of services include intangibility, heterogeneity, simultaneity, perishability and no transfer of ownership
- In Business integration which aspect is not linked
- Complex business structures may include:
- Lower costs since roles are not duplicated is an advantage of a divisional structure for performance management
- A network organisation occurs when an organisation outsources many of itsfunctions to other organisations and simply exists as a network of contracts,with very few, if any, functions being kept in-house.
- Zero based budgets may emphasise short-term benefits to the detriment of longterm benefits.
- Rolling budgets can save cost and time.
- Which is the advantage of bottom-up budgeting?
- Zero based budgets can be used in such situation
- A fixed budget is a budget prepared at a single level of activity.
- What are the ‘measures’ of whether or not those CSFs are being achieved?
- What indicates responsiveness of the business operating system as a whole?
- Which is not the element of mission?
- A vision is oriented towards the future, to give a sense of direction to the organisation.
- Which is not the type of corporate objectives?
- Benchmarking is more useful for innovating rather than helping firms 'catch up'.
- An organisation should compare its sales from a product or service in a specified market to the sales earned by the entity with the largest market share, not the total sales in the market as a whole.
- Which is not the guidelines to optimum number of milestones and degree of formality?
- Which is belong to ‘What gets measured, get done’?
- Which is not belong to tactical management?
答案:对
答案:对
答案:对
答案:对
答案:错
答案:错
答案:对
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答案:对
答案:对
答案:对
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