• 阅读:2549
  • 回复:6

[P5]ACCA P5一日一练

楼主#
更多 发布于:2011-09-29 13:06
    The Superior Business Consultancy (SBC) which is based in Jayland provides clients with consultancy services in
     Advertising, Recruitment and IT Support. SBC commenced trading on 1 July 2003 and has grown steadily since
     then.

      The following information, together with that contained in the appendix, is available:

      (1)  Three types of consultants are employed by SBC on a full-time basis. These are:

          Advertising consultants who provide advice regarding advertising and promotional activities

          Recruitment consultants who provide advice regarding recruitment and selection of staff, and

          IT consultants who provide advice regarding the selection of business software and technical support.

      (2)  During the year ended 31 May 2010, each full-time consultant was budgeted to work on 200 days. All consultations
          undertaken by consultants of SBC had a duration of one day.

      (3)  During their 200 working days per annum, full-time consultants undertake some consultations on a ‘no-fee’ basis.
          Such consultations are regarded as Business Development Activity (BDA) by the management of SBC.

      (4)  SBC also engages the services of subcontract consultants who provide clients with consultancy services in the
          categories of Advertising, Recruitment and IT Support. All of the subcontract consultants have worked for SBC for
          at least three years.

      (5)  During recent years the directors of SBC have become increasingly concerned that SBC’s systems are inadequate
          for the measurement of performance. This concern was further increased after they each read a book entitled ‘How
          to improve business performance measurement’.

      Required:

      Prepare a report for the directors of SBC which:

      (i)  discusses the importance of non-fi nancial performance indicators (NFPIs) and evaluates, giving examples,
          how a ‘balanced scorecard’ approach may be used to improve performance within SBC;                           (13 marks)

      (ii)  contains a calculation of the actual average cost per chargeable consultation for both full-time consultants and
          separately for subcontract consultants in respect of each of the three categories of consultancy services during
          the year ended 31 May 2010;                                                                                   (7 marks)

      (iii)   suggests reasons for the trends shown by the fi gures contained in the appendix;                           (5 marks)

      (iv)   discusses the potential benefi ts and potential problems which might arise as a consequence of employing
          subcontract consultants within SBC.                                                                           (6 marks)

     Professional marks will be awarded in Question 1 for appropriateness of format, style and structure of the report.

图片:1.jpg


喜欢0
沙发#
发布于:2011-09-29 13:07
本部分内容设定了隐藏,需要回复后才能看到
板凳#
发布于:2011-09-29 13:07
本部分内容设定了隐藏,需要回复后才能看到
地板#
发布于:2011-09-29 13:08
本部分内容设定了隐藏,需要回复后才能看到
4楼#
发布于:2011-09-29 13:08
本部分内容设定了隐藏,需要回复后才能看到
5楼#
发布于:2012-06-20 20:37
求答案啊
6楼#
发布于:2012-11-19 13:10
thx~

返回顶部