ACCA P3 Revision Mock - Answers
ACCA
Paper P3
Business Analysis
June 2011
Revision Mock – Answers
To gain maximum benefit, do not refer to these answers until you have completed the revision mock questions and submitted them for marking.
REVISION MOCK : ANSWERS
3
ANSWER 1
Key answer tips
It might help, when reading through the details of a case study/scenario, to make notes about key issues that might well be of relevance to one of the answers. In the case of BlueSky, issues that stand out are:
–
the problem of matching organisational structures with strategy – cultural issues
–
the lack of proper management –
the growing competition – concerns of long-standing clients about the decline in service and quality. The figures in the table point to a small decline in sales revenue (but increasing employee numbers) although a rise in gross profit. However, big increases in expenses have led to a fall in operating profit. The table also shows a falling order book, perhaps linked to the doubling of the average contract size. There has also been a worrying increase in over-runs on time or cost with contracts undertaken.
You should try to relate the problems of BlueSky to strategic concepts. Here, the solution uses references to Mintzberg.
(a) BlueSky Analysis Ltd is now facing a new set of problems operating as a subsidiary of United
Data Systems (UDS). It has lost its freedom to negotiate contracts but it would appear that the original difficulties that forced BlueSky into the hands of UDS still exist. In order to maintain the goodwill of the analysts/scientists at BlueSky, the subsidiary still permits the loose organisational structure to prevail. This culture of allowing analysts to operate independently, so reflecting the attitudes and beliefs of the senior management of BlueSky, has often resulted in personal interest superseding commercial wisdom. Working in isolation has been preferred to teamwork. This loose management control in the past led to cost overruns and delays in project completion. This situation has deteriorated since the acquisition. Table 1 demonstrates that in both of these areas performance is worse. There is an increase of about 20% in the number of projects not meeting the stated performance criteria it would also appear that the interface between clients and providers has also worsened. Managers are still not closely monitoring the operational situation.
Strategic Analysis
Prior to the acquisition there was an implied criticism that the analysts were rarely in direct communication with the projects clients. They were shielded by the senior management of BlueSky who acted as a ‘buffer’. It now is likely that the requirement to send contracts for vetting to the UDS financial centre will result in an even further separation of the analyst from the client.
Culture, structure and systems are all inextricably linked. Previously, BlueSky had innovation and project development as key objectives, but since the takeover the emphasis is focused more on efficiency. Although the ‘big company’ culture has not yet become invasive, a divisionalised configuration has also been an influence in that objectives are increasingly being determined by financial considerations. This switch in emphasis would inevitably affect the behavioural attitudes of the workforce. The most innovative and self-
PAPER P3 : BUSINESS ANALYSIS
4motivated type of analysts might find the current change in culture unacceptable and so might resign their positions.
With increasing competition the company cannot afford to lose its staff, but neither can it afford to lose contracts. Despite earlier criticisms of the cost over-runs and the delays, BlueSky has attempted to be responsive and flexible. Senior managers who had pursued and negotiated new business before the acquisition, understood the problems and issues. They could also relate to the clients better. Even so, their preference to be involved in the research themselves meant that they did not always pay due attention to their supervisory role. However, new contracts are now being determined at UDS headquarters. Although this might help to prevent contracts being accepted which could be unprofitable and/or have unacceptable lead times, it does mean that the ability to negotiate a contract quickly is lost, thus losing the BlueSky subsidiary the necessary speed of response which might be critical in these days when competition is becoming more threatening. Furthermore, the financial specialists may reject a contract because it is too small or does not provide the required level of profit.
This could prevent the company from getting follow-up contracts which may be bigger and more profitable, it is foolhardy to judge the viability of a contract solely in terms of the immediate profit on the one contract.
In addition to the cultural and organisational problems it is apparent that some longer-established clients are unhappy with the current situation. Quality and service are said to have deteriorated. It is not clear from the information provided whether this is an impression or a reality. It could be that they feel neglected by knowing that key contract issues were being decided within the USA but it is likely that speed of response and flexibility have worsened. It could also be the case that the original managers are now taking less interest in ‘managing’ their business and focusing more on the scientific work that they enjoy. This will not endear them to clients if their requests for information or help are being ignored or given low priority.
Quantitative Analysis
The data in Table 1 demonstrates a deteriorating situation. Sales revenue has fallen slightly since the acquisition although the cost of sales has fallen by more. At first sight the improvement in gross profit would suggest that efficiency is improving. However, expenses rose disproportionately. Administration costs doubled, but there was a 20% fall in marketing costs. This was contrary to expectations. One of the purposes of any acquisition is to streamline administrative costs. The charges from the centre have risen by a substantial amount, whereas marketing, now so critical with increasing competition, is being neglected.
This is unwise, particularly when BlueSky’s managers appear to be less involved than previously in finalising contracts. UDS has little experience in the fields of satellite surveillance, and data collection and interpretation. It needs to have increased marketing exposure, not a reduction in marketing expenditure. It also seems that order levels are falling. At the end of the final year as an independent company BlueSky had work in progress and an order book amounting to approximately 30% of the annual turnover. Currently the figure is only 17%. This could indicate that projects were now being more carefully managed but the percentage of contracts running over time suggests that this is not the case. The reality is that the order book is probably very low – another reason for more marketing.
The average value of the contract has doubled. This appears to have been an objective of UDS – ‘big is beautiful’. This suggests that many smaller contracts, previously acceptable to BlueSky, are now being rejected. It is possible that UDS has not recognised that this market segment is totally different to that in which it is accustomed to operate in. Size may not be
REVISION MOCK : ANSWERS the critical factor. This could also explain why the order book level seems to be very low.
This market might comprise many small contracts and in focusing only on large contracts, UDS is losing out on smaller but potentially profitable business. It is also important to recognise that with the increased size of contract, there are now too few contracts for most of the analysts to work alone. The emphasis will have to change to greater teamwork. Most of the analysts have previously enjoyed working in isolation. One of the key criticisms of the company has been a lack of co-ordination. It needs to be questioned whether the staff now have the appropriate skills to deal with this new mode of working. This could create problems for the future. Finally, there appears to be a reduction in non-current assets employed. The reason is for this is not clear. It could be that no investment in the subsidiary is now occurring, or even that the parent company is transferring assets to other parts of the company. It may even be the result of a revaluation of the assets. Whatever the reason is it does not suggest that UDS is currently prepared to invest heavily in the subsidiary. This is not a promising omen for the future.
(b) (i) The cultural web is a useful framework for discussing the cultural aspects of
organisations. It believes that the central cultural paradigm is made up of a number
of elements:
?power structure. Previously the scientists had a lot of power in terms which projects to pursue etc., now work had to be approved centrally.
?control systems. Previously scientists could concentrate solely on scientific work, whereas now financial criteria was imposed upon them.
?routines and rituals. Previously work was often carried out slowly with little management, now more interactivity and responsibility was expected.
?organisational structure. Responsibilities were confused previously, but UDS now tried to impose more roles, responsibilities and a wider span of control.
?symbols. The symbols are likely to change. UDS are likely to have stronger branding and focus, whereas analysts and scientist might feel they have lost
the small company feel.
?stories and myths. It is likely that in the past stories would have revolved around scientific success, whereas going forward they are more likely to
concern financial success.
(ii) If BlueSky is to be incorporated within UDS as a division this will have to be carried out with care. A change management programme will have to be initiated so that
employees understand the need for this re-structuring. Kotter and Schlesinger
identified five generally acceptable strategies for managing change – those that
might be relevant to BlueSky are explored below.
The first is participation. It is believed that people respond better to change if they
have participated in the process and feel that they ‘own’ the change. This is
particularly relevant with the type of intelligent staff employed by BlueSky. They
should have the capacity to understand the reasons for the change. However, the
danger with this process is that if the employees require certain features within the
change and the company cannot deliver them then they become even more de-
motivated. They feel that the concept of participation was nothing more than a
sham. Furthermore, participation often is time consuming and BlueSky may not have
the luxury to delay the process.
Education and communication is another recommended strategy and this is
essential if staff are not to be ‘left in the dark’. This is less attractive to an
organisation such as BlueSky because it reduces the involvement of the employees
and is a process of selling an already agreed on proposition. There is also the risk that
the staff may not like the proposals and no amount of communication or education
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PAPER P3 : BUSINESS ANALYSIS
6can alter that. Power and coercion, or even manipulation as strategies are unlikely to work in this scenario. The staff are too intelligent and too mobile to accept this. There may be the benefit of swiftness in decision-making but the probability of outcome is that staff will leave or, if they stay they will lack commitment and may even disrupt the change. A logical strategy is that negotiation should be attempted. There should be some means whereby the wishes of both parties could be accommodated. Although it is a time-consuming process, it is better to get it right than to risk future upheaval.
(c) (i) Given that BlueSky is going to introduce project managers into the company
structure in order to attempt to correct some fundamental weaknesses in
communication and control, it would be useful to ascertain what these managers
might see as their key objectives. It must be assumed that the organisation is willing
to provide the resources which are necessary for the projects to be successfully
managed and completed, i.e. the materials, the money the technical know-how and
the manpower resources. Having been assured that these are available, a key
objective for the project manager must now be to define the scope of the project.
He/she must identify and limit the dimensions of the work. Ultimately the purpose
for carrying out the project must be achieved. There is no point in carrying out the
work if it does not meet the client’s requirements. The project manager should be
able to specify those areas of work or investigation to be covered and exclude work
which will add little or nothing to the project.
Having determined the scope of the project the manager must now concentrate on
the objectives of cost, quality and time. It is obvious that there will have to be trade-
offs between these areas. The achievement of quality incurs an investment of both
money and time, whereas saving money often results in a reduction in quality and
slower delivery.
Cost is an obvious key objective of a project manager. Projects are intended to be
profitable and many contracts are negotiated at a fixed price. Any over-run in costs
will have to be carried by the provider and this will inevitably affect profitability.
Where projects are priced on a cost-plus basis clients are soon alienated if costs are
not rigorously controlled, and will show their dissatisfaction by moving to
competitors. BlueSky had been guilty of allowing costs to escalate, probably because
the analysts who were driving the projects were not aware or knowledgeable of
financial control systems.
Time is another key factor to be controlled. Delays in completion of projects affect
both client and provider. Clients agree a time for a project completion because they
need the outcomes to fit in with their own schedules. Any delays can throw out their
own timetables. The delays cost them both money and the ability to respond to
markets quickly with the information obtained from the projects. The providers also
need good timekeeping because there may be financial penalties for delays. Even if
this is not the case payments will be delayed so affecting the cash flow of the
company. It is also important to minimise time delays because they disrupt the
allocation of the scarce resources available within the company.
This was another issue which had harmed the reputation of BlueSky. Projects had
been allowed to over-run. This was inevitable with the structure of the company.
Resources were not flexible and if delays occurred there was little ability to transfer
additional resources to the project in question. Information sharing and co-operation
appeared to be non-existent.
Finally,
quality is a key objective of any project manager. A company operating in this field needs to have a strong reputation for delivering suitably researched projects.
REVISION MOCK : ANSWERS Much of the provider’s work will be obtained through repeat business or by word-of-mouth. Without a reputation for quality the firm will struggle to obtain contracts.
Simply put, the firm must deliver a project fit for the client’s purpose and which provides satisfaction. There is no evidence that the quality at BlueSky was poor but there is little doubt that a project manager who maintains close communication with the client will be able to drive projects more closely towards customer needs.
The role of the project manager is to optimise in these three areas of cost, time and quality – often in conflict with each other – adjusting the emphasis on them to suit the circumstances and the client.
(ii) There are a number of factors that can prevent a project being successfully completed, particularly if it is operating within a sophisticated technology environment. If the technology is unproven, there might be an over-run in costs and/or time. A common complaint by many project managers is that clients frequently alter specifications. This is because the specification was badly drawn up in the first place, or because the changing technical environment now permits a different approach to solving the problem. This almost inevitably results in increases in costs and the project taking longer to complete than anticipated. Often managers who are obsessed with the technology elements rather than the operational aspects become over-optimistic and specify outcomes which are unrealistic both in time and cost.
Another area to watch carefully is planning and control. Without accurate planning it is difficult to assess costs and lead times. Consequently unattainable deadlines might be agreed. The problem will be exacerbated if there is no control – there are no performance reviews and so the management of the project becomes non-existent.
Deadlines are set without reference to the practicality of completion. In order to win
a contract a project manager may accept the deadlines suggested by the client. This
is before the project team has had a chance to set up an evaluation programme and consider the reality of the situation. It then becomes very difficult for the manager to go back to the client and request a delay. Both client and project team become ‘locked in’ to the agreement. The providers continue to make optimistic comments about the progress of the project and the client is politically committed to the project. Often neither side is willing to cancel the project or re-think the process.
Project managers might be technicians rather than managers. They may have achieved their position as a result of promotion, but do not have the capabilities to manage the project. They are technically proficient and, as with BlueSky they are more concerned with the research aspects and neglect the managerial role. Their role should focus on supervision, planning and control and not on the detailed operations. It is also critical that the project should be properly resourced. A lack of certain specialists, materials or finance can result in poor quality output. No matter how good a project manager is, he/she cannot produce good results if the resources are not available or not appropriate.
All these difficulties will be compounded if the project managers and project teams are not supported by the senior management. It is from here that extra resources can be allocated, difficulties with clients can be reconciled, and the necessary finance can be provided.
Senior management need to show an active interest. They have to balance their involvement carefully. They must not get too involved in operational work as did the managers of BlueSky, nor must they become too remote and manage the company with a laissez-faire attitude. BlueSky need to appoint professional project managers or provide training and resource support for existing team leaders. If they can
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PAPER P3 : BUSINESS ANALYSIS
8
recognise the opportunities and threats that exist then many of the inherent problems which BlueSky has experienced should be overcome.
ACCA marking scheme
Although answers may differ in their approach, it is likely that a good answer would have followed
the following approach.
Marks
(a) Up to 2 marks for each well explained strategic issue Up to 8
Up to 2 marks for each strategic issue Up to 8
Max 15
(b) (i) 1 mark for each element of the cultural web Max 5 marks
(ii) 2 marks for each application of the model Max 5 marks
(c) (i) 2 marks for each well explained point Max 11 marks
(ii) 2 marks for each well explained point Max 14 marks
Total 50 marks
ANSWER 2
(a) Financial Analysis of Project E
Net Present Value Calculation (US$):
Time
0 0.5 1 2 3 4 5 Cashflows
Gross profit/cash
inflow (W1) 33,333 36,66740,33344,367 48,803 Accounting Package (14,000)
Tailoring of above (20,000)
E-commerce package (11,000)
Tailoring of above (8,000)
Populating database (5,000)
Training (10,000)
Support (25 ÷ 5) (5,000) (5,000)(5,000) (5,000) (5,000) Hardware etc (40,000)
Broadband (20 ÷ 5) (4,000) (4,000)(4,000) (4,000) (4,000)
Total cash flow (25,000) (33,000)(25,667) 27,66731,33335,367 39,803 Discount factor at
15% (W2) 1 0.933 0.870 0.756 0.658 0.572 0.497
PV (25,000)
(30,789)(22,330)
20,91620,61720,229
19,782
NPV $3,425
The positive NPV of $3,425 suggests the project should be accepted.
Workings
(W1)
Turnover in year 1 1,000,000
Increase from e-commerce (10%) 100,000
Profit (100 × 50/150) 33,333
This then grows at 10% p.a.
REVISION MOCK : ANSWERS
(W2)
Discount Factor for t=0.5
DF = 1/(1.15)0.5 = 0.933
However, this figure is rather small so sensitivity analysis is recommended to review key estimates. It should also be noted that this is a conservative estimate which ignores any benefits after 5 years of the systems being implemented. Furthermore the payback period is not until the 4th year. Financially therefore it is attractive but appears to be high risk. (b) Value chain
The proposed e-commerce business will impact on every activity in Quarax. Using Porter’s value chain, the benefits to each part of the organisation can be evaluated.
Primary Activities:
Inbound Logistics – Quarax builds components for old machinery. In order to establish which raw materials will be required for a part not made before, a qualified engineer either searches Quarax’s archives for drawings or obtains them from the Original Equipment Manufacturer (OEM). This is only the beginning of the costing process carried out by the engineer who must then pull together an estimate to be approved by the customer. An e-commerce system would allow archives to be held on the system, possibly with links to OEM archives as well. The internet would be a key resource to see if components were being supplied by competitors and at what price. Quarax could therefore ensure a competitive quote or even access drawings from other sources.
If the parts required for each component were listed on the system, together with supplier details, it is possible that automatic orders for raw materials could be generated once a customer accepts a quotation. It would also be possible to give customers prices for components made previously by Quarax immediately; price lists could be available via email for example.
The work the qualified engineer carries out before the price is accepted by the customer needs to be kept to a minimum to maintain competitive advantage. By transferring purchasing information onto an e-commerce system and computerising archives with links to external information via the internet, as well as making electronic price lists and on line ordering available to customers, Quarax should be able to cut costs and so benefit strategically.
Operations – The production department is not able to schedule work until an accepted order is passed to them by a sales manager. If Quarax had an e-commerce system in place and orders were placed electronically, these orders could interface with the production schedule which could update automatically. This would be of particular strategic benefit if the system recorded standard labour hours for each ‘known component’. The customer could be given an accurate completion date electronically, improving Quarax’s core competence in customer care even further.
The small proportion of Quarax’s business which comes from the large multinational OEM’s may grow once these companies are able to deal with Quarax electronically. Since profits have been stagnant for the past 2 years, this would be hugely beneficial.
For items not made before, the estimate of the labour hours could also be built into the production schedule. One of the main strategic benefits to Quarax would be the ability to calculate instant variances using the e-commerce system. Since the production schedule will have standard or estimated hours built in to it, any overrun can be immediately flagged and investigated. Similarly, any estimate which is not correct can be altered to produce a realistic standard cost going forward.
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PAPER P3 : BUSINESS ANALYSIS
10Outbound Logistics- Quarax holds low levels of finished goods inventory already since goods are made to order. The main strategic benefit of an e-commerce system where outbound logistics is concerned will be the ability to give customers an accurate idea of when their components will be ready for delivery. In this way, Quarax can maintain their competitive advantage of minimal inventory holding costs.
At present, inventories of the most commonly ordered components are kept. With an e-commerce system, Quarax will have accurate, up to date management information as to which components should be included in this category. The system of holding such components as inventory could be replaced by a ‘predictive’ ordering system where Quarax assigns each component a realistic ‘life expectancy’ and a repeat order to a customer is automatically generated by Quarax’s system at the end of that life. Quarax receives a significant amount of repeat business and regular customers are likely to see this as very beneficial.
Sales and Marketing – Quarax has not experienced growth for the last two years and this could be down to a lack of advertising and a reliance on ‘word of mouth’. If Quarax invests in an e-commerce system and has its own website, growth is likely to result from potential customers searching the internet for suppliers. At present, with no internet presence, such potential buyers do not know that Quarax exists. A website would be advertising in itself and could be used to inform customers about Quarax’s core values and mission statement as well as answer ‘frequently asked questions’.
Service – If customers are given access to a website and an email address, they will be able to submit queries to Quarax. Dealing with customer enquiries on a timely basis will enable Quarax to maintain the personal service they pride themselves on. In addition, it will be possible to maintain customer mailing lists on line and to communicate on a regular basis with those businesses that have purchased components from Quarax.
Secondary Activities
Procurement-As previously mentioned Quarax will be able to save money with e-procurement, automatically searching the internet for the cheapest supplier of raw materials and therefore forcing suppliers to compete on price.
Information Technology- Quarax’s accounting systems are not automated and transactions are recorded in manual ledgers. Investment in a computerised system means that Quarax can implement internal controls, reduce the risk of human error and become more competitive as a result. The quality of management information produced on an IT system will far outclass anything the company has at present.
HRM – In the future, Quarax is likely to need fewer employees since much of the manual work will be done automatically on the system. Currently, Quarax has 120 staff who, if they are retained may find they have more time to work on growing the business as their ‘manual’ workload decreases.
I nfrastructure- The e-commerce system may bring beneficial changes to the culture and structure of Quarax, allowing it to be more flexible. Since far more information will be available on the system, it may be possible to alter working practices and gain competitive advantage. New roles could be created looking after overseas customers for example, who are now able to order via the internet.
The strategic and competitive benefits of the new e-commerce system to Quarax can be seen throughout all of the businesses activities. In the long term, these benefits will enable costs to be cut and efficiencies to be exploited. Ultimately, Quarax will be able to provide a better service to more customers.
REVISION MOCK : ANSWERS
11 ACCA marking scheme
Marks (a) NPV calculation
Income
1 ? 1 mark for each cost
9 1 mark for discounting and calculating NPV
1 Decision
?
(b) Value chain
2 marks for each primary activity and 1 mark for each
secondary/support activity
Max 13 marks
Total 25
ANSWER 3
(a) Stakeholder Analysis
Mendelow suggested that stakeholders are best assessed by using two criteria – their power and their interest. This results in four potential categories of stakeholders:
Low Power, Low Interest For HCD this group is likely to contain the general public and the press. Neither group
would have express power over HCD - though they may be able to influence those with power such as the government. These groups are also unlikely to take a day-to-day interest in HCD’s activities – though this may occasionally change (e.g. the press will become more interested at the time of tender renewals, and members of the public might become interested if a member of their family needed specialist care).
Mendelow suggested that this group of stakeholders require minimum effort. HCD should not involve these stakeholders in the decision making process and are more likely to make announcements to this group when decisions have been made and strategies are in place. High Power, Low Interest
This group is likely to contain HCD’s lenders and shareholders (excluding John Bond and the
government who are analysed below). These will be powerful stakeholders as they could remove sources of finance for any new strategies or development, and shareholders could even replace the board if it wanted the company to go in a different direction. However, they are unlikely to take much interest in the day-to-day operations of the company. These stakeholders are likely to hold investments in lots of different companies and are unlikely to pay much interest to individual investments unless something catches their attention.
Therefore, Mendelow suggests that it is important to keep these shareholders satisfied. HCD should ensure it does nothing to attract any unwanted attention from these investors so it needs to ensure it can retain dividend levels and meet repayments on loans.
Low Power, High Interest
This stakeholder grouping is likely to be made up of the staff of HCD, its customers, hospital
and private healthcare providers. None of these, individually, has the power to affect the way that HCD operate. For example, customers are important but each one is unlikely to be able to dictate policies to HCD. Likewise, staff are a key asset but they are unlikely to have much power unless they form a collective/union. However, each of these stakeholders will have a high degree of interest in HCD’s activities as they will be directly affected by HCD’s policies.
PAPER P3 : BUSINESS ANALYSIS
12Mendelow argued that it is important to keep this group informed. HCD should let them know what they are doing and why they are doing it (though some balance has to be found between doing this and keeping some critical information away from potential competitors). HCD might also explain the implications of their policies on staff levels, service, flexibility etc. This might mean that the board should appoint a public liaison officer to deal with this rather than it taking up too much time for the board.
It will be important that HCD keeps this group informed because if the group feel ignored or harshly treated then they might start to bring attention to the company through the press, for example. This in turn could lead to unwanted scrutiny from investors listed in the previous category.
High Power, High Interest
These will be HCD’s key stakeholders. The group is likely to be made up of the board of HCD and the government of Westlandia. The board make executive decisions on behalf of the shareholders, and John Bond in particular appears to have a high degree of power and interest. But the government are in a similar position of power – they have the power to grant or remove HCD’s contracts and they remain the largest individual shareholder. They will be directly affected by HCD’s performance and will therefore take a keen interest in the company’s decisions, strategies and policies.
These are the stakeholders that should have a high influence on the company’s strategies. John Bond should focus on getting board support and working within the political environment which will be necessary to obtain approval for his future plans.
(b) Contract renewal
The contract should be reviwed of incremental, relevant costs and benefits. This means that
only those costs which are particular to the contract, which change because of the project
and which are incurred in the future should be included in the assessment. This will give a
fairer assessment of the value (or contribution) of the contract to the business. This would
lead to a revised financial assessment as follows:
Note
$(000) Staff costs 1 290
Medical costs 850
Provisions 2
1,500
Administration 1
-
Management burden 3 -
Total costs 2,640
Expected mark up 4 -
Necessary grant 2,640
Grant received 4,000
Expected net benefit 1,360
Notes:
1The supervisor’s salaries are not relevant to the decision on the new contract as it
will be incurred whether or not the contract proceeds. A similar point applies to the
central administration costs: unless an estimate can be made about the directly
attributable central costs for the project then they should be removed from the
financial assessment.
2The mark-up on provisions should not be included as a cost to the contract. This is
similar to the overall mark-up on the project which is discussed below.
3It would appear that this cost has been included solely on the basis that the
management accountant does not want to win the contract and therefore has added
REVISION MOCK : ANSWERS an arbitrary cost to the project. This is not a cost which is incremental or directly attributable to the contract and it should therefore be removed from the financial assessment.
4This is not a relevant cost of the project. As stated, relevant costs should be compared to relevant benefits. When that process is complete and an actual profit and mark-up is calculated, then it can be compared to this 10% target to help decide acceptability. This, of course, assumes that the 10% target is a company objective and set at an appropriate level.
Commentary
It would appear that the contract renewal will show a net benefit to HCD of around $1.4m. This represents over 23% of the total company profits. The contract would therefore make a significant contribution to HCD. If the project is to be assessed solely from a financial perspective then it should be pursued.
Other factors to consider
However projects should not be assessed solely from a financial perspective. Qualitative factors should also be taken into account, and some of these factors are discussed below. The company needs to consider the potential damaging effect that non-renewal might have on their relationship with the government, a key stakeholder in the business. This could result in lower grants in other areas, direct government intervention or non-renewal of more profitable contracts.
Non-renewal may pave the way for new competition to enter the market. This might give them the experience and economies of scale to compete with HCD in other contract renewals that HCD find more attractive.
Staff in other contract areas may be affected by the redundancies that would take place if this contract was not renewed. They may fear for their own lack of job security and this could adversely affect their motivation, loyalty and performance.
Non-renewal may spark interest amongst the press and the wider community. This could lead to negative press and adverse affects on goodwill and possibly even protests against the company or petitions to the government.
The business should also consider the ethical issues behind non-renewal. They need to be sure of whether their objectives are solely financial or whether they have more philanthropic goals.
If the project is taking up an excess of senior management time then there may be an argument that this time could be better used elsewhere. But perhaps this time is not needed on the contract if senior management can be persuaded of its contribution to the success of the business in order to allay their fears.
Overall
It would appear that from both and financial and qualitative perspective that it would be worthwhile to renew the contract. The management accountant’s bias should be removed and perhaps better communication of the contribution from the project should be made to both the accountant and senior management.
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PAPER P3 : BUSINESS ANALYSIS
14
ACCA Marking Scheme
Marks
(a) Stakeholder Analysis
3 marks per each group of stakeholders as follows:
Justification of each group – 2 marks
How to manage each group - 1 mark
3 marks each
Max of 12 marks (b) Contract renewal
Calculation of net benefit/loss 1
1 mark for each explained adjustment Up to 5 marks
2 marks for each explanation of other, qualitative factors to
be consider
Up to 10 marks Overall opinion/conclusion 1
Max of 13 marks Total 25
ANSWER 4
(a) To: Susan
Grant
From:
Strategic strengths and weaknesses in Marlow Fashion Group
In carrying out a strategic strengths and weaknesses analysis one becomes aware that what were formerly strengths often become weaknesses as the competitive environment changes over time. Strengths and weaknesses analysis is focused on the internal side of the business and is usually linked to an external appraisal of the external opportunities and threats facing the company. Marlow Fashion Group is clearly at a crisis point in its company life and needs a strategic turnaround in order to survive. The business model that has served them so well is no longer appropriate to the fashion world in which they are now competing. Rodney and Betty Marlow have built a highly vertically integrated model, which gave them considerable control over the growth and development of the company. In terms of the value chain the relationship they built up with suppliers was mutually supportive and clearly facilitated the global expansion of the group. Control was even tighter over the design, manufacturing and retailing of the company’s products. Marlow Fashions had successfully developed a niche market for its products based around traditional English values. This enabled it to expand successfully and develop a worldwide reputation for design excellence and quality.
Unfortunately, its competitive environment has changed considerably, becoming increasingly competitive and hostile. The economics of clothing manufacturing has changed, with most clothing retailers choosing to outsource the manufacture of their clothes. Women’s tastes in clothing have also changed and there is no longer the market for the clothes Marlow Fashion sells. The tight control exercised by the founders has prevented recognition of these changes. Marlow Fashion has continued to pursue outdated designs and expensive manufacturing processes that had served it well in the past. There has been some recognition of the strategic nature of the problems as indicated by the succession of CEOs since 2000 given the task of preventing the fall in sales and cutting costs. Unfortunately, the changes in its environment have led to some uncertainty as to whether Marlow Fashion is a brand, a manufacturer, a retailer or an integrated fashion company.
REVISION MOCK : ANSWERS It is also unclear whether any strategic competitive advantage remains. The company appears to be “stuck in the middle”. On the one hand they do not have the cost controls, economies of scale or access to cheap foreign imports that would be necessary to compete at the bottom end of the market. But on the other hand their clothes are seen as dated, poorly branded and unfitting to the market that would be necessary to compete at the higher end of the market. This is made even worse by the poor marketing techniques and the overall lack of either strategic planning or external analysis. Because the company appear to have been caught unawares by the market changes (or perhaps the Marlow’s controls and “wait and see” attitude have forced the company to ignore these changes) the company have been left behind by rivals.
Overall, Marlow Fashion, from being in a strategically sound position, now requires a swift strategic turnaround. Its products and markets have changed; the relationships it has with key stakeholders are no longer strengths and its value chain and system no longer deliver distinctive value to its customers.
(b) Benchmarking at Marlow Fashion will not be an easy exercise. Marlow Fashion has
developed a distinctive way of reaching its markets that means direct comparisons will be hard to make. Certainly, it can carry out historical benchmarking in comparing how its own processes and activities have improved, or otherwise, over a relevant period of time.
Unfortunately, this is likely to simply confirm the worsening performance and add little to what Susan Grant has already discovered.
It can compare its own key operations against the ‘best in class’; regardless of which industry the excellent performer comes from. It could and should have been carrying out competitive benchmarking on the retail side of the business where information should be more easily available. There may be an opportunity to benchmark itself against firms that have gone through a similar crisis and achieved a successful turnaround.
The process should begin with an appraisal of the critical success factors that are relevant to the current business environment such as innovation, branding, price and quality. Key Performance Indicators (KPI’s) should then be attached to these critical success factors (this might, for example, be a target for % of purchases made from foreign suppliers). The targets for each KPI can then be set using benchmarking. Using the example given, if the aim for Marlows is to move downmarket, then the % of purchases made could be aimed at similar stores who already follow such as strategy such as Harpers.
Benchmarking can then be further extended beyond rivals so that KPI’s such as sales per employee might be benchmarked against other industries so that Marlow’s aim not only to match and catch up with existing rivals, but they also aim to out-do them and set higher standards for the industry going forward and ensure that the problems experienced over the last few years do not recur.
In terms of the advantages and disadvantages of benchmarking, the willingness of managers responsible for a key area of performance to compare themselves against relevant external performance measures should make them take responsibility for any changes necessary. In Marlow Fashion, the acceptance that things have to be done differently will be the first stage in the turnaround. Getting managers face-to-face with the problems, accepting responsibility for change and recognising that the necessary changes are ‘doable’ is an important stage in creating a willingness to change. The disadvantages are that every organisation and situation is different and there is no one best way. Marlow Fashion thought it had discovered the best way and this created an unwillingness to change. There is also the danger that you are solving today’s problems with yesterday’s solutions. A good competitor will be trying to maintain its competitive advantage through constantly improving its processes. It also has a vested interest in trying to prevent its improvements from being revealed to its competitors. Also, many of the ‘softer’ processes
15
PAPER P3 : BUSINESS ANALYSIS
16– typically involving people – are difficult if not impossible to replicate in another organisation. These advantages are to do with culture and leadership and not easily transferable to another organisation and the context in which it is operating.
ACCA marking scheme
Marks
(a) 2 marks for each area covered as long as the focus is on internal
strengths and weaknesses rather than future opportunities and
threats
Max 14 marks
(b) Explanation that historical benchmarking would be of little use 3
Suggestions for improvements Max 6 marks
Potential limitations Max 4 marks
–––Total 25
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网页设计库和模板的应用
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的库文件。 二、制作主页的Banner 基本步骤: 1.在“资源”面板中双击打开，找到库文件banner.lbi。 2.插入一个3行1列，宽为760像素的表格。 3.设置表格属性(具体步骤参照书讲解)。 4.插入图片，输入文本。 最终效果如图3所示: 图3 banner效果图 制作页脚 基本步骤： （1）在资源面板中打开库文件foot.lbi； （2）插入一个3行1列,宽为760像素的表格； （3）设置表格属性，参数如图4； 图4 表格属性 （4）输入文本，并保存文件。效果如图5所示。
图5 页脚效果图 ●四、库项目的应用 ●1.插入库文件 新建页面myindex.html，依据前面做的banner.lib和foot.lib 文件充实首页面myindex.html。打开“资源”面板，点击左下角的“插入”按钮，分别将两个库项目分别插入到页面对应位置。 2.编辑库项目 在资源面板中单击“编辑”按钮，可打开库项目进行编辑。编辑的方法同编辑普通页面一样。 任务2 制作女性频道子页 1、使用模板建立子页 操作步骤： （1）将素材中的首页复制到站点中。选择“文件”→“另存为模板”命令，将已有页面另存为模板，命名为moban1。 2、定义可编辑区域 操作步骤： （1）选择“插入”→“常用”命令，单击“可编辑区域”按钮或者选择“插入”→“模板对象”→“可编辑区域”命令，打开“新建可编辑区域”对话框。
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国际公法历年试题
国际公法试题 1.确立现代国际法基本原则的最重要的国际条约是( )。A. <<联合国宪章》 2. 国家依法赋予出生国籍的标准之一是(DD. ((日内瓦公约》 3. 一个国家准许外国人离境的条件，首先是该外国人必须已经)。 B. 履行了当地的义务 4. 确立南极法律制度的基本条约是)。D. ((南极条约》 5. 根据《联合国海洋法公约》的规定，在群岛国的群岛海道上适用)。A. 通过制度 6. 重于空气的飞机载人飞行成功是(A.1903 年 7. ((蒙特利尔公约》中关于"使用中"的界定是( )。B. 从地面人员或机组为某一特定飞行而对航空器进行飞行前的准备时起，直到降落后24 小时止 8. 以下哪类使馆人员在接受国享有完全的外交特权与豁免? ( )A. 使馆的外交人员 9. 在传统国际法理论中.一国对他国进口商品征收高关税，限制商品进口的行为，引起他国的行为，是一种合法的解决国际争端的方法。B. 反报 10.国际法院对联合国大会提出的法律问题发表的意见是)。A. 咨询意见 L 国际法基本原则的特征之一是各国公认，这意味着( )。 A 一国不能创造国际法弘一国可以创造国际法 2. 联邦国家属于( )。 B. 复合制国家已被保护国 3. "归化"是指通过( )程序取得国籍。c. 申请 4. 中华人民共和国毗连区的宽度是( )。c.从领海基线至其外部界线距离 5. 人类历史上第一种成功飞离地面的载人工具是( )。B. 热气球 6. ((蒙特利尔公约》中关于"使用中"的界定是( )。 B. 从地面人员或机组为某一特定飞行而对航空器进行飞行前的准备时起，直到降落 后24 小时止 7。我国条约缔约权由( )行使。A.国务院 8. 没有签署条约的国家表示同意接受条约拘束的方式是( )。A. 如人 9. ((维也纳条约法公约》规定条约的保留方式是( )。B.书面 10.区域性国际组织在解决区域内国际争端时，采取执行行动之前，须经( 忖lt 准。 B. 联合国安理会 1.最早将西方国际法著作翻译成中文的中国人是( )。B. 丁题良 2. 联邦国家属于( )。B. 复合制国家 3. 根据《中华人民共和国宪法》的规定，对于因为( )原因要求避难的外国人，经中国政 府主管机关批准，准许在中国居留。c.政治 4. 一国依条约同意为另一国的利益而不在其国境上的特定地点建立军事要塞，这种对领 土主权的限制称为)。B. 国际地役 5. 最早把大陆架作为法律概念提出的是)。C. 美国总统杜鲁门 6. 对于发生在公海上的船舶碰撞或其他航行及船长或其他服务人员的刑事或纪律责任事 项，由( )专属管辖。c.船旗国或有关人员所属国 7. 派遣国在正式任命使馆( )前需征得接受国的同意。B. 武官 8. 联合国的创始会员国有)。C. 51 个 9. 联合国维持世界和平与安全首要的机关是( )。D. 安理会 10. 第一位中华人民共和国国籍的国际法院法官是( )。D. 倪征噢1. 18 世纪末首次将调整国家之间关系的法律称为国际法的学者是( )。B.边沁 2. 联邦国家属于( )。B. 复合制国家 3. 根据《中华人民共和国宪法》的规定，对于因为( )原因要求避难的外国人，经中国 政府主管机关批准，准许在中国居留。C. 政治 4. 一国依条约同意为另一国的利益而不在其国境上的特定地点建立军事要塞，这种对领 土主权的限制称为( )。B.国际地役 5. 最早把大陆架作为法律概念提出的是( )。c.美国总统杜鲁门 6. 对于发生在公海上的船舶碰撞或其他航行及船长或其他服务人员的刑事或纪律责任 事项，由( )专属管辖。C. 船旗国或有关人员所属国 7. 派遣国在正式任命使馆( )前需征得接受国的同意。B.武官 8. 联合国的创始会员国有( )。C. 51个 9. 联合国维持世界和平与安全首要的机关是( )。D. 安理会 10. 第一位中华人民共和国国籍的国际法院法官是( )。 D.倪征( 日+ 奥)( y u 三声〉 二、多项选择题{每题2 分，共20 分，每题至少有一项答案正确，多选 或少选均不得分) 1 1.现代国际法的发展表现在哪些方面? ( ) A. 国际法主体的增加 B. 国际法调整对象和范围的扩大 c.国际法的领域和内容的新变化D. 国际法的全面系统编寨 12. 甲国和乙国合并成为丙国，则下列选项中属于丙国政府应该继承的债务的有( )。 A. 甲国政府向丁国政府所贷款项 B.甲国政府关于甲国南方省水利项目向丁国政府所贷款项 13. 外交保护的条件包括(。 A. 本国国民的合法权益困所在国的国际不当行为而受到侵害 B. 受害人自受害之日到抗议或求偿结束之日须持续具有本国国籍，而且一般不能具 有所在国的国籍 D. 受害人须已用尽当地救济且未能获得合理补偿 14. 国际人权法的保护对象包括( )。 A. 公民和政治权利 B. 经济、社会和文化权利 C 民族自决权D.环境权 15. 国际法上引渡的程序一-般包括)。 A. 提出引渡请求 B. 被请求国的审查 c.引攘的执行
全国自考02326《操作系统》历年真题试卷与答案
-- --- 2016 年 4 月高等教育自学考试全国统一命题考试 操作系统试卷 ( 课程代码 02326) 本试卷共7 页，满分l00 分，考试时间l50 分钟。 考生答题注意事项： 1．本卷所有试题必须在答题卡上作答。答在试卷上无效，试卷空白处和背面均可作草稿纸。 2．第一部分为选择题。必须对应试卷上的题号使用 2B 铅笔将“答题卡”的相应代码涂黑。3．第二部分为非选择题。必须注明大、小题号，使用 0． 5 毫米黑色字迹签字笔作答。 4．合理安排答题空间，超出答题区域无效。第一部分 选择题 ( 共 30 分 )一、单项选择题( 本大题共20 小题，每小题 l 分，共 20 分 )在每小题列出的四个备选项中只有一个是符合题目要求的，请将其选出并将“答题卡”的相应代码涂黑。错涂、多涂或来涂均无分。 1、能实现把一个计算问题分成若干个子计算，每个子计算可以在计算机网络中的各计算机上并行执行的操作系统是 A 、分布式操作系统 C 、多处理器操作系统B D 、网络操作系统、嵌入式操作系统 2、能使用户通过与计算机相连始终端来使用计算机系统，允许多个用户同时与计算机系统进行一系列交互的是 A 、网络操作系统 B 、分时操作系统 C 、实时操作系统 D 、批处理操作系统3、 IBM 公司在他们的 PC 机、工作站和大型机上都配置的UNIX 操作系统，被称为A 、 4BSD UNIX B 、Ultrix C 、AIX D 、XENIX 4、现代计算机系统的层次结构中，最内层是硬件系统，最外层是使用计算机系统的人，介于它们之间的是软件系统。软件系统的层次结构从内到外依次为 A 、应用软件、系统软件、支撑软件 B 、系统软件、支撑软件、应鼹软件 C 、系统软件、应用软件、支撑软件 D 、支撑软件、系统软件、应用软件 5、当操作系统退出执行，让用户程序执行时，处理器工作状态会 A 、继续保持目态 B 、继续保持管态 C 、从目态转换为管态 D 、从管态转换为目态 6、 UNIX 用于终止子进程执行的系统调用是 A 、 kill B 、 exec C 、exit D 、fork 7、进程在执行过程中其状态不断发生变化，这种特性称为进程的 A 、势发性 B 、动态幢 C 、同步性 D 、异步性8、程序状态字 PSW 中的“程序基本状态”信息不包括A 、中断码B 、指令地址C 、条件码D 、目态／管态 9、根据作监对资源的要求分类，作数调度从各类作业中去挑选作业，尽可能让使用不同资源的作业同时执行。这样的作业调度算法是 A 、先来先服务算法 B C 、均衡调度算法D 、计算时间最短的作业优先算法、优先级调度算法
00247国际法2015年10月历年真题及答案
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会计科目中英文对照
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历年操作系统考研真题.docx
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中国会计科目的中英文对照
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