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Use direct order when you expect your reader to react negatively to the main idea in
此题为判断题(对,错)。
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此题为判断题(对,错)。
In order to (attain) our objective, it is (essential) that we (will make) the best use of the limited resources (available).
A.attain
B.essential
C.will make
D.available
A. must
B. seemed to
C. needn't
D. should
(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess the
quality of service provided to its clients. (3 marks)
Section B – TWO questions ONLY to be attempted
Cuthbert is based in Ceeland and manufactures jackets for use in very cold environments by mountaineers and skiers. It also supplies the armed forces in several countries with variants of existing products, customised by the use of different coloured fabrics, labels and special fastenings for carrying equipment. Cuthbert incurs high costs on design and advertising in order to maintain the reputation of the brand.
Each jacket is made up of different shaped pieces of fabric called ‘components’. These components are purchased by Cuthbert from an external supplier. The external supplier is responsible for ensuring the quality of the components and the number of purchased components found to be defective is negligible. The cost of the components forms 80% of the direct cost of each jacket, and the prices charged by Cuthbert’s supplier for the components are the lowest in the industry. There are three stages to the production process of each jacket, which are each located in different parts of the factory:
Stage 1 – Sewing
The fabric components are sewn together by a machinist. Any manufacturing defects occurring after sewing has begun cannot be rectified, and finished garments found to be defective are heavily discounted, or in the case of bespoke variants, destroyed.
Stage 2 – Assembly
The garments are filled with insulating material and sewn together for the final time.
Stage 3 – Finishing
Labels, fastenings and zips are sewn to the finished garments. Though the process for attaching each of these is similar, machinists prefer to work only on labels, fastenings or zips to maximise the quantity which they can sew each hour.
Jackets are produced in batches of a particular style. in a range of sizes. Throughout production, the components required for each batch of jackets are accompanied by a paper batch card which records the production processes which each batch has undergone. The batch cards are input into a production spreadsheet so that the stage of completion of each batch can be monitored and the position of each batch in the factory is recorded.
There are 60 machinists working in the sewing department, and 40 in each of the assembly and finishing departments. All the machinists are managed by 10 supervisors whose duties include updating the batch cards for work done and inputting this into a spreadsheet, as well as checking the quality of work done by machinists. The supervisors report to the factory manager, who has overall responsibility for the production process.
Machinists are paid an hourly wage and a bonus according to how many items they sew each week, which usually comprises 60% of their total weekly wages.
Supervisors receive an hourly wage and a bonus according to how many items their team sews each week. The factory manager receives the same monthly salary regardless of production output. All employees are awarded a 5% annual bonus if Cuthbert achieves its budgeted net profit for the year.
Recently, a large emergency order of jackets for the Ceeland army was cancelled by the customer as it was not delivered on time due to the following quality problems and other issues in the production process:
– A supervisor had forgotten to input several batch cards and as a result batches of fabric components were lost in the factory and replacements had to be purchased.
– There were machinists available to sew buttons onto the jackets, but there was only one machinist available who had been trained to sew zips. This caused further delay to production of the batch.
– When the quality of the jackets was checked prior to despatch, many of them were found to be sewn incorrectly as the work had been rushed. By this time the agreed delivery date had already passed, and it was too late to produce a replacement batch.
This was the latest in a series of problems in production at Cuthbert, and the directors have decided to use business process reengineering (BPR) in order to radically change the production process.
The proposal being considered as an application of BPR is the adoption of ‘team working’ in the factory, the three main elements of which are as follows:
1. Production lines would re-organise into teams, where all operations on a particular product type are performed in one place by a dedicated team of machinists.
2. Each team of machinists would be responsible for the quality of the finished jacket, and for the first time, machinists would be encouraged to bring about improvements in the production process. There would no longer be the need to employ supervisors and the existing supervisors would join the teams of machinists.
3. The number of batches in production would be automatically tracked by the use of radio frequency identification (RFID) tags attached to each jacket. This would eliminate the need for paper batch cards, which are currently input into a spreadsheet by the supervisors.
You have been asked as a performance management consultant to advise the board on whether business process reengineering could help Cuthbert overcome the problems in its production process.
Required:
(a) Advise how the proposed use of BPR would influence the operational performance of Cuthbert. (14 marks)
(b) Evaluate the effectiveness of the current reward systems at Cuthbert, and recommend and justify how these systems would need to change if the BPR project goes ahead. (11 marks)
Which of the following is NOT true? ______.
A.Computers perform. not only data processing function in business, but also are used as tools in
B.Problem-solving and decision-making
C.In performing certain data processing tasks, computers can process information more efficiently and effectively than humans
D.A company or individual must buy a computer system in order to be able to use one
1.The PWA differed from the WPS in that ____.
A、the work projects of the former were carried out by the Federal Government
B、the government subsidized private industry
C、the number of unemployed was reduced
D、the former was government's first attempt to end hardship due to unemployment
2.One method of preventing or alleviating depression Not mentioned by the author is the use of ____.
A、the dole
B、the WPA
C、the CCC
D、job sharing
3.The author implies that ____.
A、individuals on relief do not receive enough money to meet basic needs
B、those who get direct financial aid from the government suffer a loss of human dignity
C、aid should be given in the form. of food subsidies
D、a program of "pump priming" is vital at all times
4.By using the expression "pump priming" as a description of public works projects, the author implies that it ____.
A、was pouring money down the drain
B、lowered human dignity
C、avoided direct charity
D、provided business with initial impetus which would make it self-sufficient
5.The passage mainly talks about ____.
A、the New Deal Era (1933 - 1937)
B、the WPA and the PWA
C、a pattern for the future
D、one-third of a nation
5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on
the use of traditional financial measures in order to assess the performance of GER since it commenced operations
in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to
the 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 of
a balanced scorecard approach to performance measurement within GER. (8 marks)
In August 2010 HomeDeliver decided to replace the physical ordering system with a new electronic ordering system. Agents would be provided with software which would allow them to enter customer orders directly into the computer system using their home personal computer at the end of each day. Payments would also be paid directly into a HomeDeliver bank account by agents at the end of each day.
The software to support the new ordering system was developed in-house to requirements provided by the current order entry administrators at HomeDeliver and managers concerned with order fulfilment and invoicing. The software was tested internally by the order entry administrators. At first, both the specification of requirements and initial software testing progressed very slowly because order administrators were continuing with their normal operational duties. However, as project delays became more significant, selected order administrators were seconded to the project full-time. As a result the software was fully acceptance tested by the end of July 2011, two months behind schedule.
In August 2011 the software was rolled out to all supervisors and agents. The software was claimed to be easy to use, so no formal training was given. A large comprehensive manual with colour screenshots was attached as a PDF to an email sent to all supervisors and agents. This gave detailed instructions on how to set up and use the software.
Unfortunately, problems began to appear as soon as the agents tried to load and use the software. It was found to be incompatible with one particular popular browser, and agents whose computers used that browser were advised to use an alternative browser or computer. Agents also criticised the functionality of the software because it did not allow for the amendment of orders once they had been submitted. It emerged that customers often contacted agents and supervisors to amend their order prior to it being sent to HomeDeliver. This was no longer possible with the new system. Many agents also claimed that it was not possible to enter multiple orders for one household. However, HomeDeliver confirmed that entering multiple orders was possible; it was just not clear from the software, or from the instructions provided, how this could be achieved.
Most of the agents were reluctant to print off the manual (preferring to read it on screen) and a significant number claimed that they did not receive the email with the manual attachment. Agents also found quite a number of spelling and functionality errors in the manual. At certain points the software did not perform. in the way the manual stated that it would.
Internal standards at HomeDeliver require both a post-project and a post-implementation review.
Required:
(a) Explain the purpose of each of the following: a post-project review, a post-implementation review and a benefits realisation review. (6 marks)
(b) Evaluate the problems and the lessons that should be learned from a post-project review and a post-implementation review of the electronic ordering system at HomeDeliver. (12 marks)
(c) HomeDeliver does not have a benefits management process and so a benefits realisation review is inappropriate. However, it does feel that it would be useful to retrospectively define the benefits to HomeDeliver of the new electronic ordering system.
Identify and discuss the potential benefits to HomeDeliver of the new electronic ordering system. (7 marks)
A.in the position of
B.because
C.At the time whe
D.the thing that
Some people try at home, with books and records or tapes; some use radio or television programmes; others go to evening classes.If they use the language only twice or three times a week, learning it will take a long time.A few people try to learn a language fast by studying for six or more hours a day.It is clearly easier to learn the language in the country
where it is spoken.However, most people cannot afford this, and for many it is not necessary.They need the language in order to do their work better.For example, scientists and doctors chiefly need to be able to read books and reports in the foreign language.Whether the language is learnt quickly or slowly, it is hard work.Machines and good books will help, but they cannot do the student's work for him.
36.The advertisements say it would be easy to().
A.speak your native language better
B.keep in mind any foreign language
C.learn a foreign language within several weeks
D.learn by heart a foreign language
37.Nowadays most people want to learn()according to the text.
A.about the country where a language is spoken
B.to speak a foreign language
C.to read essays in the foreign language
D.to write in the foreign language
38.Before the World War people usually learnt a foreign language in order to()
A.communicate with their foreign friends
B.read the foreign newspaper
C.read the literacy works of the country
D.work in that foreign country
39.If you only use the language twice or three times a week,().
A.it is easy to learn it well
B.it will take a long time to learn the foreign language
C.you will never learn the language well
D.perhaps you will learn harsh language
40.No matter how quickly or slowly you want to learn a foreign language, you need to ().
A.read books
B.read reports
C.visit the country
D.work hard