(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)to (iii) above and ONE value that relates to level (iv).In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), andcomment on possible benefits from the identification of the cause of each cost driver. (10 marks)
(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)
to (iii) above and ONE value that relates to level (iv).
In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and
comment on possible benefits from the identification of the cause of each cost driver. (10 marks)
相关考题：
The initial cost of a product and the product's operation and maintenance costs _____ .A . increases perceived value when balanced.B . are incidental to each other because initial costs are "sunk"C . decreases design costs as operation periods increaseD . provides perceived function value and product social dysfunctionE . are integrally related with each other because initial costs are "sunk".
57 The initial cost of a product and the product's operation and maintenance costs _____ .A. increases perceived value when balanced.B. are incidental to each other because initial costs are "sunk"C. decreases design costs as operation periods increaseD. provides perceived function value and product social dysfunctionE. are integrally related with each other because initial costs are "sunk"
Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.() 此题为判断题(对，错)。
The cost of renting a house in central Xi’an is higher than ____ in any other area of the city.A.thatB. thisC. itD. one
(b) Discuss the view that fair value is a more relevant measure to use in corporate reporting than historical cost.(12 marks)
(c) At a recent meeting of the board of directors, the managing director of Envico Ltd said that he considered itessential to be able to assess the ‘value for money’ of each seminar. He suggested that the quality of the speakersand the comfort of the seminar rooms were two assessment criteria that should be used in order to assess the‘value for money’ of each seminar.Required:Discuss SIX separate and distinct assessment criteria (including those suggested by the managing director),that would enable the management of Envico Ltd to assess the ‘value for money’ of each seminar.(6 marks)
(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurementproblems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications thatmay be reduced or eliminated by each action:(i) Focusing on and improving the measurement of customer satisfaction(ii) Involving staff at all levels in the development and implementation of performance measures(iii) Being flexible in the extent to which formal performance measures are relied on(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)
(b) Using the information contained in Appendix 1.1, discuss the financial performance of HLP and MAS,incorporating details of the following in your discussion:(i) Overall client fees (total and per consultation)(ii) Advisory protection scheme consultation ‘utilisation levels’ for both property and commercial clients(iii) Cost/expense levels. (10 marks)
Peter has two brothers. One of them is a teacher;_____ is a driver.A. anotherB. the otherC. otherD. each other
I have classes ______ day: Mondays, Wednesdays, and Fridays.A、each otherB、every otherC、on one way or anotherD、any other
Any difference between the fair market values of the securities and their cost is a realized gain or loss.()
If Host Checker restrictions are applied at the role level and the "Allow access to the role if any ONE of the select policies is passed" option is unchecked, which two statements are true?() A. All roles are evaluated together.B. Each role is evaluated separately.C. Clients must pass all policies to access the role.D. Clients will pass as long as one policy is accepted.
The following financial information relates to HGR Co:Statement of financial position at the current date (extracts)The finance director has completed a review of accounts receivable management and has proposed staff training and operating procedure improvements, which he believes will reduce accounts receivable days to the average sector value of 53 days. This reduction would take six months to achieve from the current date, with an equal reduction in each month. He has also proposed changes to inventory management methods, which he hopes will reduce inventory days by two days per month each month over a three-month period from the current date. He does not expect any change in the current level of accounts payable.HGR Co has an overdraft limit of $4,000,000. Overdraft interest is payable at an annual rate of 6·17% per year, with payments being made each month based on the opening balance at the start of that month. Credit sales for the year to the current date were $49,275,000 and cost of sales was $37,230,000. These levels of credit sales and cost of sales are expected to be maintained in the coming year. Assume that there are 365 working days in each year.Required:(a) Discuss the working capital financing strategy of HGR Co. (7 marks)(b) For HGR Co, calculate:(i) the bank balance in three months’ time if no action is taken; and(ii) the bank balance in three months’ time if the finance director’s proposals are implemented.Comment on the forecast cash flow position of HGR Co and recommend a suitable course of action.(10 marks)(c) Discuss how risks arising from granting credit to foreign customers can be managed and reduced.(8 marks)
An analog signal's characteristic quantity representing data may 66). at any instant, any value within a continuous(67). For example, an analog signal may follow continuously the values of another physical quantity representing data.A discrete signal is composed of(68)elements in time, each element having one or more characteristic quantities which can represent data. Examples of characteristic quantities are amplitude, waveform,(69), and position in time. A digital signal is a special case of discrete signals, in which data are represented by a(70)number of well-defined discrete values that one of its characteristic quantities may take in time.A．acquireB．collectC．assumeD．fetch
What type of constraint can be used to ensure that, in any given row in a table, the value of one column never exceeds the value of another column?() A.CheckB.RangeC.ReferentialD.Informational
It seems that Shanghai is more more important than （）cities in China at that time.A、each otherB、one anotherC、any otherD、any
helga is working with a multi-value field that has numeric values in a list. she would like to apply a formula to each item in the list, return the list which one of the following @fuctions can she use to accomplish this with one line of code?（）A、@transform B、@Listprocess C、@processlist D、@listevaluate
What type of constraint can be used to ensure that, in any given row in a table, the value of one column never exceeds the value of another column?（）A、CheckB、RangeC、ReferentialD、Informational
For an inventory report, you created a work_in_progress that contains two columns, ID_number and quantity. The parent group of the work_in_progress is in_inventory which contains one column, dept_no. You added a filter of fist fifteen to total_inventory and a filter of last 20 for work_in_progress. Which records will the report return?（）A、First 15 dept_no values. B、Last 20 ID_no and quantity values with the first 15 dept_no values for each work_in_progress value. C、First 15 dept_no values with the last 20 ID_number and quantity values for each total_inventory value. D、First 15 dept_no values and the last 20 ID_no and quantity values. E、The last 20 ID_number and quantity values.
You execute the following command to audit the database activities： SQL AUDIT DROP ANY TABLE BY scott BY SESSION WHENEVER SUCCESSFUL； What is the effect of this command？（）A、One audit record is created for the whole session if user SCOTT successfully drops one or more tables in his session.B、One audit record is created for every session when any user successfully drops a table owned by SCOTT.C、One audit record is created for each successful DROP TABLE command executed by any user to drop tables owned by SCOTT.D、One audit record is generated for the session when SCOTT grants the DROP ANY TABLE privilege to other users in his session.E、One audit record is created for each successful DROP TABLE command executed in the session of SCOTT.
Your database is having two control files， three redo log file groups with two members in each group. Failure of which file would cause an instance to shut down？（）A、any control fileB、any archive log fileC、one of the redo log membersD、loss of the initialization parameter fileE、any data file belonging to the default permanent tablespac
You need to design a strategy for identifying the number of instances that any one SQL Server 2005 computer will support. What should you do？（）A、Specify that each server must have one instance for each customer.B、Specify that each server must each have only one instance.C、Specify that each server must have one instance for each database that is hosted on that server.D、Specify that each server must have one instance for each customer who has one or more databases that are hosted on that server.
Which two statements are true regarding single row functions?（）A、They accept only a single argument B、They can be nested only to two levels C、Arguments can only be column values or constants D、They always return a single result row for every row of a queried table E、They can return a data type value different from the one that is referenced
单选题You need to design a strategy for identifying the number of instances that any one SQL Server 2005 computer will support. What should you do？（）ASpecify that each server must have one instance for each customer.BSpecify that each server must each have only one instance.CSpecify that each server must have one instance for each database that is hosted on that server.DSpecify that each server must have one instance for each customer who has one or more databases that are hosted on that server.
单选题helga is working with a multi-value field that has numeric values in a list. she would like to apply a formula to each item in the list, return the list which one of the following @fuctions can she use to accomplish this with one line of code?（）A@transform B@Listprocess C@processlist D@listevaluate
单选题For an inventory report, you created a work_in_progress that contains two columns, ID_number and quantity. The parent group of the work_in_progress is in_inventory which contains one column, dept_no. You added a filter of fist fifteen to total_inventory and a filter of last 20 for work_in_progress. Which records will the report return?（）AFirst 15 dept_no values. BLast 20 ID_no and quantity values with the first 15 dept_no values for each work_in_progress value. CFirst 15 dept_no values with the last 20 ID_number and quantity values for each total_inventory value. DFirst 15 dept_no values and the last 20 ID_no and quantity values. EThe last 20 ID_number and quantity values.
单选题The ARQ mode should be applied（）.Awhen two stations communicate with each otherBin any radio system and at any timeCwhen one ship sends a message to another stationDfor communication among some stations