5 A management accounting focus for performance management in an organisation may incorporate the following:(1) the determination and quantification of objectives and strategies(2) the measurement of the results of the strategies implemented and of the achievement of the results through anumber of determinants(3) the application of business change techniques, in the improvement of those determinants.Required:(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Youranswer should incorporate examples that may be used to illustrate each term in BOTH profit-seekingorganisations and not-for-profit organisations in order to highlight any differences between the two types oforganisation. (14 marks)
5 A management accounting focus for performance management in an organisation may incorporate the following:
(1) the determination and quantification of objectives and strategies
(2) the measurement of the results of the strategies implemented and of the achievement of the results through a
number of determinants
(3) the application of business change techniques, in the improvement of those determinants.
Required:
(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your
answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking
organisations and not-for-profit organisations in order to highlight any differences between the two types of
organisation. (14 marks)
相关考题：
Management by Objectives (MBO)A . is a method used to evaluate personnel by objectively comparing them to common performance standardsB . requires a supervisor and a subordinate to jointly establish performance objectivesC . should be the responsibility of the organization's personnel departmentD . should always involve the establishment of objectives that are quantifiableE . B and D
By using Project Risk Management techniques, project managers can develop strategies that do all but which of the following:A Significantly reduce project risksB eliminate project risksC provide a rational basis for better decision makingD identify risks, their impact(s), and any appropriate responsesE None of the above.
59 By using Project Risk Management techniques, project managers can develop strategies that do all but which of the following:A. Significantly reduce project risksB. eliminate project risksC. provide a rational basis for better decision makingD. identify risks, their impact(s), and any appropriate responsesE. None of the above
169 Management by Objectives (MBO)A. is a method used to evaluate personnel by objectively comparing them to common performance standardsB. requires a supervisor and a subordinate to jointly establish performance objectivesC. should be the responsibility of the organization's personnel departmentD. should always involve the establishment of objectives that are quantifiableE. B and D
The communication management plan determines the information and communications needs of the stakeholders. In the following statements related to communication management plan. ( ) is false. A. The communication management plan is contained in or is a subsidiary plan of, the project management plan.B. The communication management plan can be formal or informal, highly detailed or broadly framed, and based on the needs of the project.C. The communication manamgement plan organize and summarize the information gathered,and present the results of any analysis as comparedthe performance measurement baseline.D. The communication management plan can include guidelines project status meetings,project team meetings,e-meetines,and e-mail
2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charityor a hospital. (8 marks)
You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.You want to accomplish the following goals:1. Enable users in both departments to access their own files from the network2. Enable users in the accounting department to view the legal accounting department's documents3. Prevent users in the legal department from being able to view the accounting department's documents4. Enable managers within the company to access and modify both the accounting and the legal department's filesYou take the following actions:1. Create two shared folders named Accounting and Legal2. Create three groups named Accounting, Legal, and Management3. Allow the Accounting group modify permission on the Accounting folder4. Allow the Legal group modify permission on the Legal folders.5. Allow the Management group modify permission on both the Accounting and Legal folders.Which result or results do these actions produce? (Choose all that apply)A．Users in both departments can access to their own files from the network.B．Users in the accounting department can view the legal department's documents.C．Users in the legal department cannot view the accounting department's documents.D．Company managers can access and modify both departments' files.
5 The International Accounting Standards Board (IASB) is currently in a joint project with the Accounting StandardsBoard (ASB) in the UK and the Financial Accounting Standards Board (FASB) in the USA in the area of reportingfinancial performance/comprehensive income. The main focus of the project is the development of a single statementof comprehensive income to replace the income statement and statement of changes in equity. The objective is toanalyse all income and expenses and categorise them in a way that increases users’ understanding of the results ofan entity and assists in forming expectations of future income and expenditure. There seems to be some consensusthat the performance statement should be divided into three components being the results of operating activities,financing and treasury activities, and other gains and losses.Required:(a) Describe the reasons why the three accounting standards boards have decided to cooperate and produce asingle statement of financial performance. (8 marks)
(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisationswhich adopt it. (4 marks)
(b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve thefuture performance of SCC Ltd. (6 marks)
5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely onthe use of traditional financial measures in order to assess the performance of GER since it commenced operationsin 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard tothe adoption of a balanced scorecard approach to performance measurement within GER.Required:(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption ofa balanced scorecard approach to performance measurement within GER. (8 marks)
The earned value technique is a commonly used method of performance measurement．It integrates project scope，schedule，and cost measures to help the project management team assess project performance．If a project’s Cost Performance Index(CPI＝EV/AC)value less than 1．0，it means that（ ）。 A．the cost savings for work completed B．the project is ahead of its planned schedule C．the cost overrun for work completed D．1ess work was completed than was planned
●Several risk response strategies are available.(75) the risk simply gives another party responsibility for its management,it does not eliminate risk.(75) A. AvoidingB. MitigatingC. AcceptingD. Transferring
This passage is going to () marketing management and compare the five marketing management strategies. A、tellB、sayC、talkD、define
The communication management plandetermines the information and communications needs of the stakeholders. In thefollowing statements related to communication management plan, (73) is false.A.The communication management plan is contained in, or is a subsidiary plan of, the project management planB.The communication management plan can be formal or informal, highly detailed or broadly framed, and based on the needs of the projectC.The communication management plan organize and summarize the information gathered, and present the results of any analysis as compared to the performance measurement baselineD.The communication management plan can include guidelines for project status meetings, project team meetings, e-meetings, and e-mails
Human resource management is the management of human resources.It is function in organizations designed to maximize employee ( ) in service of an employer's strategic objectives.A.workB.jobC.scopeD.performance
Which of the following belongs to the communicative approach?A.Focus on accuracy.B.Focus on fluency.C.Focus on strategies. D.Focus on comprehension.
Human resource management is the management of human resources. It is a function in organization designed to maximize employee （ ）in service of an employer’s strategic objectives.A.workB. joB. C.scopeD.performance
Which of the following belongs to the communicative approach?A．Focus on accuracy.B．Focus on fluency.C．Focus on strategies.D．Focus on comprehension.
Which of the following belongs to the communicative approach?A．Foe, us o, accuracy.B．Focus on iluency.C．Focus on strategies.D．Focus on comprehension.
The communication management plan determines the information and communications needs of the stakeholders. In the following statements related to communication management plan. （ ） is false. A.The communication management plan is contained in or is A.subsidiary plan of, the project management plan. B.The communication management plan can be formal or informal, highly detaileD.or broadly framed, and based on the needs of the project. C.The communication manamgement plan organize and summarize the information gathered, and present the results of any analysis as comparedthe performance measurement baseline. D.The communication management plan can include guidelines project status meetings, project team meetings, e-meetines, and e-mail.
There are strategies typically deal with threats or risks that may have negative impacts on project objectives if they occur. Some other strategies are suggested to deal with risks with potentially positive impacts. （ ） is a risk response strategy that may be adopted for either threats or opportunities. A.Share B.Mitigate C.Transfer D.Acceptance
Which of the following management types can be used to deploy appropriate quality-of-servicesolutions to make the most efficient use of bandwidth？（）A、Fault managementB、Accounting managementC、Operations managementD、Performance managementE、Security managementF、Configuration management
The communication management plan determines the information and communications needs of the stakeholders. In the following statements related to communication management plan. ( ) is false. A、The communication management plan is contained in or is a subsidiary plan of, the project management plan.B、The communication management plan can be formal or informal, highly detailed or broadly framed, and based on the needs of the project.C、The communication manamgement plan organize and summarize the information gathered,and present the results of any analysis as comparedthe performance measurement baseline.D、The communication management plan can include guidelines project status meetings,project team meetings,e-meetines,and e-mail
There are strategies typically deal with threats or risk that may have negative impacts on project objectives if they occur, some other strategies are suggested to deal with risks with potentially positive impacts. （）is a risk response strategy that may be adopted for either threats or opportunities.A、shareB、MitigateC、TransferD、Acceptance
Which of the following features of Tivoli Storage Productivity Center is an enhancement to theStorwize V7000 GUI management system?（）A、provisioning B、capacity management C、performance analytics D、replication management
单选题What item is mainly assessed in the following question?How well did you work in your group tasks?ALanguage performance.BImprovement in strategies.CProgress.DClassroom participation.