2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to itsclients as well as to other divisions within the group. Consultants always work in teams of two on every consultingday. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. Thetotal cost per consulting day has been estimated as being 80% variable and 20% fixed.The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services oftwo teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested thatshe meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division hasresponded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge theHR division ￡750 per consulting day.The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which wouldreduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internalconsultations.Required:(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provideconsulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Groupis maximised in each of the following situations:(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period inproviding consulting services to external clients, i.e. there is no spare capacity.(ii) There is one team of consultants who, being free from other commitments, would be available toundertake the provision of services to the HR division during the required 48-week period. All otherteams of consultants would be 100% utilised in providing consulting services to external clients.(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultantsduring the required 48-week period.(12 marks)
2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its
clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting
day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The
total cost per consulting day has been estimated as being 80% variable and 20% fixed.
The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of
two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that
she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has
responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the
HR division ￡750 per consulting day.
The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would
reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal
consultations.
Required:
(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide
consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group
is maximised in each of the following situations:
(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in
providing consulting services to external clients, i.e. there is no spare capacity.
(ii) There is one team of consultants who, being free from other commitments, would be available to
undertake the provision of services to the HR division during the required 48-week period. All other
teams of consultants would be 100% utilised in providing consulting services to external clients.
(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants
during the required 48-week period.
(12 marks)
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【A1】A.SEARCH, DON"T FILE.B.MAKE AN APPOINTMENT RIGHT AFTER WORK.C.FIGURE OUT YOUR CORE WORK ACTIVITIES.D.AVOID INSTANT MESSAGING AND TURN OFF PHONES.E.SAY NO. WHAT WOULD YOU DO IF YOU HAD AN EXTRA HOUR A DAY? THIS IS A COMMON BARRIER I RUN INTO WHEN I WRITE ABOUT MAKING POSITIVE LIFE CHANGES:PEOPLE DON"T HAVE TIME TO PURSUE THEIR DREAMS.PEOPLE DON"T HAVE TIME TO EXERCISE.PEOPLE DON"T HAVE TIME TO GET ORGANIZED.WELL, IT"S TIME TO MAKE TIME.BY USING SOME COMBINATION OF THE FOLLOWING, YOU CAN FREE UP AN HOUR OR MORE A DAY.FIND THE ONES THAT WORK FOR YOU (NOT ALL WILL WORK FOR EVERYONE), AND THEN CARVE OUT THAT HOUR A DAY.THEN MAKE SURE YOU USE THAT EXTRA HOUR A DAY IN THE BEST WAY POSSIBLE—BOOK THAT HOUR ON YOUR CALENDAR FOR SOMETHING YOU REALLY, REALLY WANT TO DO, WHETHER THAT"S WORK ON A GOAL, WRITE A BOOK, START A BUSINESS, EXERCISE, READ MORE, OR WHATEVER.DON"T SQUANDER THIS GIFT OF TIME! 【A1】______ WHETHER IT"S EXERCISE OR WORKING ON SOME OTHER GOAL, MAKE AN APPOINTMENT TO DO IT RIGHT WHEN YOU GET OUT OF WORK (AT 5 P.M., FOR EXAMPLE).THIS WORKS ESPECIALLY WELL IF YOU HAVE TO MEET SOMEONE ELSE, SUCH AS A WORKOUT PARTNER OR OTHER GROUP OR TEAM OR COACH OR PARTNER, YOU"LL BE SURE TO MEET THE APPOINTMENT, WHICH MEANS YOU WON"T STICK AROUND WORK TOO LONG, AND YOU"LL BE SURE TO FINISH ALL YOUR TASKS ON TIME SO YOU CAN LEAVE ON TIME.THIS MAKES YOU MORE EFFICIENT IN THE AFTERNOON ESPECIALLY. 【A2】______ I"M NOT SAYING THESE TYPES OF INSTANT COMMUNICATION DON"T HAVE THEIR USES, BUT IF THEY"RE ALWAYS ON AND YOU"RE ALWAYS AVAILABLE, YOU"RE ALWAYS AT THE MERCY OF OTHERS. IN-STEAD, JUST MAKE YOURSELF AVAILABLE AT SET TIMES IF NECESSARY, OR NOT AT ALL IF IT"S NOT NECESSARY.YOU DON"T HAVE TO TURN OFF PHONES ALL DAY LONG, BUT YOU SHOULD HAVE SOME UNBROKEN BLOCKS OF TIME WHEN YOU DON"T TAKE CALLS, SO YOU CAN CONCENTRATE ON YOUR IMPORTANT TASKS.THIS ALLOWS YOU TO GET MORE DONE IN LESS TIME, AS PHONE CALLS CAN EAT UP CHUNKS OF YOUR DAY IF YOU LET THEM. 【A3】______ I USED TO SPEND A LOT OF TIME FILING ALL MY COMPUTER FILES AND ALL MY EMAILS INTO NICE, ORGANIZED FOLDERS.I"D SPEND TIME EVERY DAY DOING THIS.NOW, I JUST ARCHIVE EVERYTHING, ON COMPUTER AND EMAIL, AND SEARCH WHEN I NEED SOMETHING.WITH QUICKSILVER ON THE MAC, EVERY FILE IS WITHIN A FEW KEYSTROKES.WITH GMAIL, EVERY EMAIL IS ACCESSIBLE INSTANTLY.NO TIME SPENT FILING! 【A4】______ WHAT IS IT THAT YOU REALLY HAVE TO DO EACH DAY? I MEAN, THE STUFF YOU HAVE TO DO OR YOUR JOB WOULD FALL APART IF YOU REALLY THINK ABOUT IT, A LOT OF THE TASKS YOU DO EACH DAY (AND PHONE CALLS AND EMAILS, MENTIONED ABOVE, ARE INCLUDED IN THESE TASKS) DON"T REALLY NEED TO BE DONE EACH DAY.SOMETIMES YOU CAN DO THEM LESS OFTEN, SOMETIMES YOU DON"T NEED TO DO THEM AT ALL.IF YOU CAN LEARN TO FOCUS ON YOUR CORE ACTIVITIES, YOU CAN GET YOUR WORK DONE IN LESS TIME. 【A5】______ ONE OF THE BIGGEST GROUPS OF TIME EATERS IS REQUESTS FROM OTHER PEOPLE.ALL DAY LONG WE GET REQUESTS, IN PERSON, ON THE PHONE, IN EMAIL, THROUGH PAPERWORK.MEETINGS, ASSIGNMENTS, REQUESTS FOR INFORMATION, REQUESTS TO BE ON A COMMITTEE OR TEAM...THESE ARE ALL REQUESTS THAT WILL EAT UP YOUR TIME.SAY NO TO ALL BUT THE ESSENTIALS.GET TO THE POINT. WHILE I"M A FAN OF LONG, SLOW CONVERSATIONS, IF YOU"RE TRYING TO MAKE TIME FOR GOALS, YOU NEED TO WHITTLE DOWN NEEDLESSLY LONG CONVERSATIONS—ESPECIALLY IF IT"S JUST WITH A COWORKER WHO ISN"T A CLOSE FRIEND.IN PERSON OR ON THE PHONE, YOU NEED TO GET STRAIGHT TO THE POINT WITH A MINIMUM OF CHIT-CHAT, AND IF THE OTHER PERSON ISN"T GETTING TO THE POINT, POLITELY ASK WHAT HE NEEDS FROM YOU.
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资料：In the business environment nearly all individuals within an organization will belong to one or more groups or teams.A team is a set of people with a range of different skills that will ideally have objectives that contribute to the overall corporate strategy of the business. They will usually have somebody who is identified as the team leader. The importance of teams that perform well cannot be underestimated. It is generally accepted by high achieving organizations that to be effective you need to .1.create a motivated team2.give team members a brief alongside objectives3.appoint a leader of the team4.manage the team5.provide them with authority6.monitor the progress of the team7.ensure effective communications streams（lack of communication can be the one of the biggest issues and failures within organization.）The phrase 'two heads are better than one' helps to describe the purpose of teams. Teams provide an opportunity to share ideas and strengths and use a variety of viewpoints and experiences. A team provides individuals with a common purpose. They also have a common identity as they strive together towards a common goal.What is the feature of a team?A.everyone in the team is equal in position.B.everyone works in the same office.C.every person in the team has different skills.D.everyone works for the common goal.
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单选题You are designing a Windows Azure application. The application will store data in Windows Azure Blob storage. Many of the application services will be interdependent. You need to recommend an approach for optimizing the performance of the application. What should you recommend？ （）A Create one affinity group. Associate only the storage services with the affinity group.B Create one affinity group. Associate only the compute services with the affinity group.C Create one affinity group. Associate the compute services and storage services with the affinity group.D Create two affinity groups. Associate the compute services with one group and the storage services with the other group.
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