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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资料：Human resource professionals act as mediators between an organization's management and its workers. This requires wearing many hats It's an HR administrator's job to make sure that employees are working in a safe environment that disputes are settled， and that benefits are understood and administered properly. At the same time， HR is charged with recruiting new employees who will not only fit in personally and professionally but also help the company achieve its business goals. They also represent management when negotiating for benefits with companies administering these benefits and when implementing companywide policies that will ultimately lower costs or boost profits. The needs of HR cover a wide range of tasks and，therefore， require individuals who are good with people in addition to being organized， analytical， business-minded， and heroic multitaskers.All companies need some kind of HR support The Bureau of Labor Statistics（BLS） expects jobs in HR to grow faster than average for all occupations through 2012. Opportunities will increase as a result of a growing economy as well as a need to replace workers transferring to other occupations or retiring. BLS expects particularly strong demand for training and development and employment， recruitment， and placement specialists， with management， consulting， and employment services firms offering the greatest number of opportunities， thanks to a trend toward outsourcing personnel functions.You can get the inside edge for a career in HR by strengthening your understanding of business strategy and planning and by specializing in a specific industry. A great way to get started in the field is with practice， look for an internship or an HR assistant job if you're in school or just out. Many HR professionals work their way up. As you develop an understanding of the various career tracks and master the basic skills within the function， you'll be in a great position to rise up the ladder.According to the passage， HR is required to carry out all the following jobs EXCEPT?A.Ensure a sound working environment for employees.B.Represent management in negotiation and policy implementationC.Help achieve business goals and profit boostD.Hire promising new employees for the sake of the company.
资料：Human resource professionals act as mediators between an organization's management and its workers. This requires wearing many hats It's an HR administrator's job to make sure that employees are working in a safe environment that disputes are settled， and that benefits are understood and administered properly. At the same time， HR is charged with recruiting new employees who will not only fit in personally and professionally but also help the company achieve its business goals. They also represent management when negotiating for benefits with companies administering these benefits and when implementing companywide policies that will ultimately lower costs or boost profits. The needs of HR cover a wide range of tasks and，therefore， require individuals who are good with people in addition to being organized， analytical， business-minded， and heroic multitaskers.All companies need some kind of HR support The Bureau of Labor Statistics（BLS） expects jobs in HR to grow faster than average for all occupations through 2012. Opportunities will increase as a result of a growing economy as well as a need to replace workers transferring to other occupations or retiring. BLS expects particularly strong demand for training and development and employment， recruitment， and placement specialists， with management， consulting， and employment services firms offering the greatest number of opportunities， thanks to a trend toward outsourcing personnel functions.You can get the inside edge for a career in HR by strengthening your understanding of business strategy and planning and by specializing in a specific industry. A great way to get started in the field is with practice， look for an internship or an HR assistant job if you're in school or just out. Many HR professionals work their way up. As you develop an understanding of the various career tracks and master the basic skills within the function， you'll be in a great position to rise up the ladder.What does “wearing many hats” in paragraph l， line l-2 most probably mean?A.to act smoothly and tactfullyB.to take on much responsibilityC.to be faced with many choicesD.to pay attention to clothing
资料：Human resource professionals act as mediators between an organization's management and its workers. This requires wearing many hats It's an HR administrator's job to make sure that employees are working in a safe environment that disputes are settled， and that benefits are understood and administered properly. At the same time， HR is charged with recruiting new employees who will not only fit in personally and professionally but also help the company achieve its business goals. They also represent management when negotiating for benefits with companies administering these benefits and when implementing companywide policies that will ultimately lower costs or boost profits. The needs of HR cover a wide range of tasks and，therefore， require individuals who are good with people in addition to being organized， analytical， business-minded， and heroic multitaskers.All companies need some kind of HR support The Bureau of Labor Statistics（BLS） expects jobs in HR to grow faster than average for all occupations through 2012. Opportunities will increase as a result of a growing economy as well as a need to replace workers transferring to other occupations or retiring. BLS expects particularly strong demand for training and development and employment， recruitment， and placement specialists， with management， consulting， and employment services firms offering the greatest number of opportunities， thanks to a trend toward outsourcing personnel functions.You can get the inside edge for a career in HR by strengthening your understanding of business strategy and planning and by specializing in a specific industry. A great way to get started in the field is with practice， look for an internship or an HR assistant job if you're in school or just out. Many HR professionals work their way up. As you develop an understanding of the various career tracks and master the basic skills within the function， you'll be in a great position to rise up the ladder.According to the passage， what is the suggested way to start one’s HR career?A.To specialize in a specific industry.B.To strengthen the understanding of business strategy and planningC.To find an internship or an assistant job.D.Both A and B.
资料：Human resource professionals act as mediators between an organization's management and its workers. This requires wearing many hats It's an HR administrator's job to make sure that employees are working in a safe environment that disputes are settled， and that benefits are understood and administered properly. At the same time， HR is charged with recruiting new employees who will not only fit in personally and professionally but also help the company achieve its business goals. They also represent management when negotiating for benefits with companies administering these benefits and when implementing companywide policies that will ultimately lower costs or boost profits. The needs of HR cover a wide range of tasks and，therefore， require individuals who are good with people in addition to being organized， analytical， business-minded， and heroic multitaskers.All companies need some kind of HR support The Bureau of Labor Statistics（BLS） expects jobs in HR to grow faster than average for all occupations through 2012. Opportunities will increase as a result of a growing economy as well as a need to replace workers transferring to other occupations or retiring. BLS expects particularly strong demand for training and development and employment， recruitment， and placement specialists， with management， consulting， and employment services firms offering the greatest number of opportunities， thanks to a trend toward outsourcing personnel functions.You can get the inside edge for a career in HR by strengthening your understanding of business strategy and planning and by specializing in a specific industry. A great way to get started in the field is with practice， look for an internship or an HR assistant job if you're in school or just out. Many HR professionals work their way up. As you develop an understanding of the various career tracks and master the basic skills within the function， you'll be in a great position to rise up the ladder.In paragraph 2， why does BLS expect particularly strong demand for certain HR specialists?A.Because the economy as a whole is growing nowadays.B.Because job opportunities in HR grow faster than the average.C.Because transferred or retired workers need to be replaced in time.D.Because companies begin to recruit HR functions from the outside.