西安外国语大学
- A decrease in liquidity indicates the business decline.
- The cost of processing information is the cost of internal information.
- The ROI will increase with the age of the asset，this is good for a company.
- New management information may be required to monitor risks across an organisation.
- internal transfers are often cheaper than external sales,
- JIT is more of a philosophy to management since it encompasses a commitment to continuous improvement.
- A bottom-up (or participate) budget is one that is imposed on the budget holder by senior management.
- Maximisation of EVA will create real wealth for a company.
- 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.
- Once an organisation has identified its CSFs, it also needs to know whether it is delivering on them.
- Frequent changes in senior executives do well for business.
- 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.
- Mission describes an organisation's basic purpose, what it is trying to accomplish.
- Big Date refer to extremely large collections of data that may be analysed to reveal patterns, trends and associations.
- The aim of Six Sigma is a very high and consistent standard of quality output. It tends to take the form of specific improvement
- A JIT system is a 'pull' system？
- In effect, the KPIs are the building blocks which will enable an organisation to implement its mission and thereby achieve future success.
- High turnover is an indicator of the trouble for company.
- A firm should not have a balanced portfolio of products or business units.
- Operational control models tend to be much more precise than strategy planning.
- Divisional structure is easier to assess the performance of individual products or markets.
- Total quality management (TQM) is the process of applying a zero defects philosophy to the management of all resources
- Sales margin Influenced by the level of variable costs
- 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'.
- One challenge in PM is developing relevant targets and measures at operational level that are consistent with and support strategy of organisation.
- Management accounting information does exist in isolation.
- Identifying shortcomings or limiting factors that don't need to be addressed.
- TQM philosophy including any Failure and poor quality are unacceptable？
- The objective of MA is to enable decision-maker to make good decision
- A-score focus mainly on internal factors and indicators of performance.
- What are the main reasons for the widespread use of ROI?
- Four aspects of quality are particularly important in software.？
- Radio frequency identification can be used for a variety of purposes,such as
- Which indicators can be used to measure short-term goals？
- What does The Boston Consulting Group matrix helps the managementof an organisation assess?
- Which are the employees and managers’ objectives?
- What projects does EBITDA contain?
- What is the main measure of financial leverage?
- What are the advantages of NPV？
- What is feature of information Flexible firms need?
- Which are advantages of the value chain model
- What is the correlation between non-financial performance indicators?
- Goals should be consistent with each other:
- What may be the secondary objectives?
- At strategic business unit level, what objectives are strategies developed to achieve?
- Which of the following are financial indicators of impending failure?
- Traditional views on quality management suggest that quality can beachieved by？
- Options available to reduce costs？
- principles of Total quality management ？
- Advantages of ROI？
- What is about to create value for stakeholder?
- Which one is not SWOT strategy?
- Which is not belong to four strategies?
- Which kind of company is the Z-score model was orginally designed for use in ?
- What is set to help the organisation manage performance?
- Decision rule: When faced with a number of alternative decisions, the one with should be chosen.
- Which is not the level of benchmarking?
- Mgt level excludes ？
- How many steps do benchmarking have?
- What is‘what’ must be done represented to enable an organisation to be successful?
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A:Aggregation B:Financial reporting. C:Encourage short-termism D:permitting comparisons
A:Functionality B:Reliability C:Usability D:Build quality
A:To track inventory to retail stores B:To track the location of doctors in a hospital. C:To track the location of supplier. D:To tag livestock on farms
A:ROCE B:RI C:ROI D:EVA
A:strategic business units B:services C:quality D:products
A:Products of a certain quality at a reasonable price B:Long-term wealth C:Job satisfaction D:Job security
A:Depreciation and amortisation B:Tax C:Interest D:Earnings
A:Financial risk B:Business risk C:Fixed cost D:EPS
A:Easily allow two projects of very different scales
to be compared B:Consider the time value of money C:Easy to calculate D:Considers all cash flows of a project
A:Cost reduction B:Experience curve effects C:Timely D:Increased market penetration
A:Emphasises CSFs within each activity and overall. B:Particularly useful for focusing on how each activity in the process adds to the firm’s overall competitive advantage C:Examines both primary activities (e.g. production) and support activities D:Highlights linkages between activities.
A:Employees B:Customer loyalty C:Access and availability D:Customer satisfaction reports
A:At all levels B:Across all departments C:From the start D:Over time
A:
revenue growth
B:customer satisfaction
C:Profit maximisation for the benefit of the shareholders
D:Market share
A:Productivity B:Customer satisfaction C:Quality D:Flexibility
A:High gearing B:Poor liqudity C:High varible income D:High equity returns
A:Establishing standards B:Monitoring actual quality C:Establishing procedures to deliver the targeted quality standards D:Taking control action when standards are not achieved
A:Using cheaper staff B:Cutting out non-value-added activities C:Training staff in more efficient techniques D:Acquiring new, more efficient technology
A:Customer focus. B:high quality C:get things right first time. D:Apply to whole organisation
A:aggregation B:flexibility C:useful in decision making D:comparison
A:Control B:Planning C:Decision making D:Performance
A:SO B:SW C:ST D:WT
A:sell B:harvest C:hold D:build
A:The credit company B:Manufacturing company C:Real estate company D:Internet company
A:mission B:objectives C:goal D:vision
A:the highest EV B:the lowest EV C:the appreciate EV D:middle EV
A:Leadership B:Competences in separate activities C:Resources D:Competences in linked activities
A:management level B:information level C:operational level D:strategic level
A:7 B:8 C:6 D:9
A:mission B:KPIs C:CSFs D:Objectives
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