- Which of the following are disadvantage of financial prediction model?
- Using financial information to predict takes no account of current and future situations.
- 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.
- Very large increase in intangible non-current assets is not an indicator of financial diffitity.
- 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.
- Transfer prices may be based on market price (or an adjusted market price) where there is an external market for the item being transferred.
- Full cost (including fixed overheads absorbed) incurred by the supplying division in making the'intermediate' product is charged tothe receiving division.
- ransfer prices should include opportunity costs of transfer.
- Disadvantages of transfer prices？
- Advantages of Balanced scorecard？
- How are Kaizen goals met?
- Implications of JIT for performance management？
- The IRR is the discount rate when the NPV = 0.
- An increase in ROCE could be achieved by Increasing operating profit and capital employed.
- Developments in IT systems have made it far easier for users to instantly access data via:
- 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.'
- Globalisation and competition require external, forward-looking focus, with greater facilities for modelling.
- Management information from internal is cheap.
- What is Specific purpose of MA information?
- Which is correct about the following statements?
- profit centers focus on both revenue and cost .
- 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.
- How to eliminate risks and uncertainties
- economies of scale will infulence the threat of new entrants to the industry
- The PEST analysis mainly discuss macro environment.
- Which of the following affects the bargaining power of customers?
- （ ） is the amount of risk an organisation is willing totake on or is prepared to accept in pursuing its strategicobjectives.
- 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.
- Data mining results may NOT include
- 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
- The costs of internal information include direct data capture costs , processing costs and indirect costs.
- In Business integration which aspect is not linked
- Characteristics of services include intangibility, heterogeneity, simultaneity, perishability and no transfer of ownership
- Complex business structures may include:
- 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.
- Lower costs since roles are not duplicated is an advantage of a divisional structure for performance management
- Rolling budgets can save cost and time.
- Zero based budgets may emphasise short-term benefits to the detriment of longterm benefits.
- Zero based budgets can be used in such situation
- A fixed budget is a budget prepared at a single level of activity.
- Which is the advantage of bottom-up budgeting?
- A vision is oriented towards the future, to give a sense of direction to the organisation.
- What indicates responsiveness of the business operating system as a whole?
- What are the ‘measures’ of whether or not those CSFs are being achieved?
- Which is not the type of corporate objectives?
- Which is not the element of mission?
- 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 belong to ‘What gets measured, get done’?
- Which is not the guidelines to optimum number of milestones and degree of formality?
- Which is not belong to tactical management?
答案:Takes no account of current and future situations###The underlying financial information may not be reliable.###The use of creative and fraudulent in accounting.
答案:对
答案:对
答案:错
答案:对
答案:对
答案:对
答案:对
答案:对
答案:Disincentive to use up spare capacity###Not have an equivalent market price###External market may be perfect, have to reduce price to sell externally.###Market price may be temporary.
答案:links to long-term objectives as well as short-term ones.###It looks at both internal and external matters.###Financial and non-financial measures
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