ACCA考试F5业绩管理真题SectionB部分.docx

ACCA考试F5业绩管理真题SectionB部分.docx

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ACCA考试F5业绩管理真题SectionB部分

2015年12月ACCA考试F5业绩管理真题（SectionB部分）

（总分：

60.00，做题时间：

195分钟）

一、SectionB（总题数：

5，分数：

60.00）

TheChemicalFreeCleanCo（CCo）providesarangeofenvironmentally-friendlycleaningservicestobusinesscustomers,oftenprovidingaspecificservicetomeetaclient'sneeds.Itscustomersrangefromlargeofficesandfactoriestospecialistcarewardsathospitals,wherespecialistcleaningequipmentmustbeusedandregulationsadheredto.CCooffersbothregularcleaningcontractsandcontractsforone-offjobs.Forexample,itslatestclientwasachainofrestaurantswhichemployedthemtoprovideanextensivecleanofalltheirbusinesspremisesafteranoutbreakoffoodpoisoning.

Thecleaningmarketisverycompetitive,althoughthereareonlyasmallnumberofcompaniesprovidingachemicalfreeservice.CCohasalwaysusedcost-pluspricingtodeterminethepriceswhichitchargestoitscustomersbutrecently,thecostofthecleaningproductsCCouseshasincreased.ThishasmeantthatCCohashadtoincreaseitsprices,resultinginthelossofseveralregularcustomerstocompetingserviceproviders.

ThefinancedirectoratCCohasheardabouttargetcostingandisconsideringwhetheritcouldbeusefulatCCo.

Required:

（分数：

10）

（1）.（a）Brieflydescribethemainstepsinvolvedinderivingatargetcost.

（分数：

3）

__________________________________________________________________________________________

正确答案：

（

Targetcostingsteps

Derivingatargetcost

Step1:

Aproductorserviceisdevelopedwhichisperceivedtobeneededbycustomersandthereforewillattractadequatesalesvolumes.

Step2:

Atargetpriceisthensetbasedonthecustomers'perceivedvalueoftheproduct.Thiswillthereforebeamarketbasedprice.

Step3:

Therequiredtargetoperatingprofitperunitisthencalculated.Thismaybebasedoneitherreturnonsalesorreturnoninvestment.

Step4:

Thetargetcostisderivedbysubtractingthetargetprofitfromthetargetprice.

Step5:

Ifthereisacostgap,attemptswillbemadetoclosethegap.Techniquessuchasvalueengineeringmaybeperformed,whichlooksateveryaspectofthevaluechainbusinessfunctionswithanobjectiveofreducingcostswhilesatisfyingcustomerneeds.

Step6:

Negotiationwithcustomersmaytakeplacebeforedecidingwhethertogoaheadwiththeproject.

）

解析：

（2）.（b）ExplainanydifficultieswhichmaybeencounteredandanybenefitswhichmayarisewhenimplementingtargetcostingatCCo.

（分数：

7）

__________________________________________________________________________________________

正确答案：

（

ApplicationatCCo

Difficultiesinimplementation

–CCoisaservicecompanyandinservicecompanies,itisoftenmoredifficulttofindaprecisedefinitionforsomeoftheservices.Inorderfortargetcostingtobeuseful,itisnecessarytodefinetheservicebeingprovided.CCoactuallyprovidesarangeofservicestoclientsincludingspecialistcarewardsathospitals.Thismeansthatthedefinitionoftheservicesbeingprovidedwillvary.Differenttargetcostswillneedtobederivedforthedifferentservicesprovided.

–CCohastwotypesofclients:

regularclientsandone-offclients.Sincetheserviceforregularclientsisbeingrepeated,itshouldberelativelyeasytosetatargetcostforthesejobs.However,fortheone-offjobs,theremaynotbeanycomparativedataavailableandthereforesettingthetargetcostwillbedifficult.

–Similarly,someoftheworkavailableisveryspecialist.Forexample,cleaningrestaurantsandkitchensafteranoutbreakoffoodpoisoningwillrequirespecialisttechniquesandadherencetoasetofregulationswithwhichCComaynotbefamiliar.Itmaybedifficulttoestablishthemarketpriceforaservicelikethis,thusmakingitdifficulttoderiveatargetcost.

BenefitstoCCo

–Targetcostingisusefulincompetitivemarketswhereacompanyisnotdominantinthemarketandthereforehastoacceptamarketpricefortheirproducts.CCoisoperatinginacompetitivemarketandwhilsttheserviceofferedbyCCoismorespecialist,itisclearfromtherecentdropinsalesthatpriceincreasesdoleadtolossofcustomers.CCocannotthereforeignorethemarketpriceforcleaningservicesandsimplypassoncostincreasesasithasdone.TargetcostingwouldthereforehelpCCotofocusonthemarketpriceofsimilarservicesprovidedbycompetitors,wherethisinformationisavailable.

–IfaftercalculatingatargetcostCCofindsthatacostgapexists,itwillthenbeforcedtoexamineitsinternalprocessesandcostsmoreclosely.Itshouldestablishwhythepricesoftheproductsituseshaveincreasedinthefirstplace.Ifitcannotachieveanyreductionintheseprices,itshouldconsiderwhetheritcansourcecheapernon-chemicalproductsfromalternativesuppliers.So,targetcostingwillbenefitCCobyhelpingittofocusoncostreductionandconsequentlycustomerretention.

Note:

Morepointscouldbemadeandwouldearnmarks.

）

解析：

BusCoisalargebusoperator,operatinglong-distancebusservicesacrossthecountry.Therearetwoothernationaloperatorsinthecountry.BusCo'smissionisto‘bethemarketleaderinlong-distancetransportprovidingagreener,cleanerserviceforpassengersnationwide’.Lastmonth,anindependentsurveyof40,000passengerswascarriedout,theresultsofwhichareshowninthetablebelow:

Table:

Buspassengersatisfaction%bynationaloperator

*denotesthatthepercentagehasnotyetbeencalculated.

The‘overallsatisfaction’percentages,whichhavenotyetbeeninsertedintothetable,arecalculatedusingaweightedaveragewhichreflectstheimportancecustomersplaceoneachoftheotherthreecriteriaabove.Theweightingsusedareasfollows:

Themanagingdirector（MD）ofBusCohassaid:

‘Independentresearchhasshownthatourcustomersarethemostsatisfiedofanynationalbusoperator.Wearenowleadingthewayonwhatmattersmosttocustomers–valueformoneyandpunctuality.’

Required:

（分数：

10）

（1）.（a）Calculatethe‘overallsatisfaction’percentageforeachoperator.

（分数：

2）

__________________________________________________________________________________________

正确答案：

（

Calculations

Bus:

（0·4×0·67）+（0·32×0·8）+（0·28×0·82）=75·36%.

Prime:

（0·4×0·58）+（0·32×0·76）+（0·28×0·83）=70·76%.

Express:

（0·4×0·67）+（0·32×0·76）+（0·28×0·89）=76·04%.

）

解析：

（2）.（b）Takingintoaccountallthedatainthetableandyourcalculationsfrompart（a）,discusswhetherthemanagingdirector'sstatementistrue.

（分数：

4）

__________________________________________________________________________________________

正确答案：

（

Accuracyofstatement

TheMD'sstatementsaysthatBusCo'scustomersarethemostsatisfiedofanynationalbusoperator.However,thisisnotquitethecasesince,whenthe‘overallsatisfaction’levelsarecalculated,Express'slevelis76·04%comparedtoBusCo's75·36%.So,thefirstpartoftheMD'sstatementisuntrue.

TheMDthengoesontosaythatBusCoisleadingthewayonwhatmattersmosttocustomers–valueformoneyandpunctuality.Giventheweightingsattachedtothesetwocriteria,itappearstruetosaythatthesearethefactorswhichmatter mosttocustomers.Similarly,itistruetosaythatBusCoisleadingasregardspunctuality,being4percentagepointsaheadofPrimeandExpressonthiscriterion.However,giventhatExpressalsohasthesamelevelofsatisfactionasregardsofferingvalueformoney,BusCoisonlyleadingaheadofPrimeonthiscriterion,notaheadofExpress.Therefore,whilstitcansaythatitistheleaderonpunctuality,itcanonlysaythatitisthejointleaderonvalueformoney.

）

解析：

（3）.（c）Whenmeasuringperformanceusinga‘valueformoney’approach,thecriteriaofeconomy,efficiencyandeffectivenesscanbeused.

Required:

Brieflydefine‘efficiency’and‘effectiveness’andsuggestoneperformancemeasureforEACH,whichwouldhelpBusCoassesstheefficiencyandeffectivenessoftheserviceitprovides.

（分数：

4）

__________________________________________________________________________________________

正确答案：

（

VFM

‘Efficiency’focusesontherelationshipbetweeninputsandoutputs,consideringwhetherthemaximumoutputisbeingachievedfortheresourcesused.

Performancemeasure:

Occupancyrateofbuses.

Utilisationrateforbuses.（utilisationrate=hoursontheroad/totalhoursavailable）

Utilisationratefordrivers.

（Manyotherscouldbegiventoobutonlyonewasaskedfor.）

‘Effectiveness’focusesontherelationshipbetweenanorganisation'sobjectivesandoutputs,consideringwhethertheobjectivesarebeingmet.

Possibleperformancemeasures:

Percentageofcustomerssatisfiedwithcleanlinessofbuses.

Percentageofcarbonemissionsrelativetotargetset.

（Manyotherscouldbegiventoobutonlyonewasaskedfor.）

）

解析：

TheOrganicBreadCompany（OBC）makesarangeofbreadsforsaledirecttothepublic.Theproductionprocessbeginswithworkersweighingoutingredientsonelectronicscalesandthenplacingtheminamachineformixing.Aworkerthenmanuallyremovesthemixfromthemachineandshapesitintoloavesbyhand,afterwhichthebreadisthenplacedintotheovenforbaking.

AllbakedloavesaretheninspectedbyOBC'squalityinspectorbeforetheyarepackagedupandmadereadyforsale.Anyloaveswhichfailtheinspectionaredonatedtoalocalfoodbank.

ThestandardcostcardforOBC's‘MixedBloomer’,oneofitsmostpopularloaves,isasfollows:

BudgetedproductionofMixedBloomerswas1,000unitsforthequarter,althoughactualproductionwasonly950units.Thetotalactualquantitiesusedandtheiractualcostswere:

Required:

（分数：

10）

（1）.（a）Calculatethetotalmateria