2013年ACCA考试《F1会计师与企业》知识辅导162013年ACCA考试《F1会计师与企业》知识辅导16 While protecting the environment is to be encouraged and is reinforced within statute to some degree, it is not a primary objective of the company. Companies exist primarily to make their owners rich. Test your understanding 6 False Schools run fund-raising activities to help pay for extra books, e.g. to improve the quality of education given to pupils. The primary objective is educational, not profit. The money made at the fete is thus a means not an end. Test your understanding 7 D Demand would be assessed by a market research function within the marketing department. Test your understanding 8 The problems this will cause are: § either the firm will let down its major customer, with resulting loss of goodwill and impact on future orders or § the firm will incur extra costs to advance production to meet the deadline set. This could have been avoided by the following: § better communication between sales and production § ensuring that sales staff are briefed by their supervisor regarding delivery and production schedules § having an IT system where all sales staff can verify stock and anticipated production times before confirming orders. Test your understanding 9 Tactical – the issue is how best to use existing resources (i.e. wards). Test your understanding 10 Strategic issues could include the following: Internal analysis § Review of Ofsted reports to identify areas for improvement. § Review of government league tables. § An assessment of each member of staff to identify strengths and weaknesses. § A review of assets, including buildings and equipment. External analysis § Local birth rates to anticipate likely future student numbers. § Numbers of graduate going into teaching to anticipate future supply of teachers. § Proposed government legislation relating to schools, e.g. funding. Stakeholder analysis § Feedback from PTA groups and other parent groups. § Feedback from school governors. |
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