沖刺22年03月kurtpm?？冀馕鲋辈ブv義

Starlightisanaccounting currentlyprovidinganewaccountingserviceforcompanies.ThetotalsalescommissionandadvertisingcostsofthisserviceareAccordingtoStarlight'sresearch,itisexpectedthatatthebeginningofeachyearforthenextthreeyears,50companieswillchoosetosignwithStarlighttoobtainthisservice.Therearethreetypesofcontractssigned,aone-yearcontract,atwo-yearcontract,andathree-yearcontract.Nomatterwhatkindofcontract,thepaysthefeeannually,whichis$2m.Amongthese50companies,60%chooseaone-yearcontract,30%preferatwo-yearcontract,and10%chooseathree-yearcontract.Thosecompanieswillnotrenewthecontractaftertheendofthecontract.Toprovidethisservice,inthefirstyearofsigningthecontract,thetotalmaintenancecostof Starlightis$2.2m,andforthesecondandthirdyear,themaintenancecostisreducedtoIgnoringthetimevalueofmoney,whatisthelifecycleprofit ofStarlight'snew從第1年開始的20第年從第年開始 從第年開始的個所以生命周期總的收入Totallifecyclerevenue1506015$2m 所以生命周期總的成本為Totallifecyclecost:150×$2.2m+(60+15)×$1m+$3m(銷售和 費用)=$408m= =/150=$0.28m。選擇B選擇A,忽略了銷售和費用，$45m的總利潤除以225個公司$0.20m選擇C，忽略了銷售和費用，$45m的總利潤除以150個公司$0.30m選擇D，$42m的總利潤除以225個公司=$0.19m producesandsellstwoproducts,AandBatfixedmixratio/inastandardmix.budgetinformationaboutthetwoproductsforthenextyearisasABBudgeted$$SellingDirectDirectFixedproductionThefixedproductionoverheadsareabsorbedonbudgetedunits.Inadditiontotheabovecosts,alsoneedstopaysalescommissions.ThesalescommissionforproductAis5%ofsalesrevenue,andproductBis6%.If wantstomakeaprofitof60,000peryear,whatisthebreak-evensalesrevenuethenearesthundred Salesrevenuetoachieveatargetprofit=Totalfixedcost+Targetprofit/(Weighted-averageC/SratioAB$$SellingDirectDirectSales46Contributionper*SalescommissionforProductA=$80×*SalescommissionforProductB=$100×Weighted-averageC/Sratio=Totalcontribution/Totalsalesrevenue=($15×7,000+$32×5,000)/($807,000+$100×5,000)=Totalfixedcost=$13×7,000+$11×5,000=所以SalesrevenuetoachieveatargetprofitTotalfixedcostTargetprofitWeighted-averageCSratio$146,000+60,00025$824,000，選擇D,PeterPanisa thatmanufacturesandsellscosmetics,anditsproductsarecalledAttheendofperiodone,PeterPanrecordedasalesvolumevarianceof$40,000TheadditionalinformationaboutPeterPan'sPeriod1isSalesvolume

Budgetthis

Actualthis

ActuallastPeterPan'ssalesmanagerneedstotakeresponsibilityfortheadversevariance.However,thesalesmanagerisangryandbelievesthatthisresultisduetothedifficulteconomiccondition,sothedemandforAABproductshasdecreasedby5%comparedtolastperiod,whichisbeyondhiscontrol.WhatwasthemarketsizevarianceofProductAABinperiod8,80031,200解析：Salesvolume nningvariance又叫marketsizevariance，計算 為(Originalbudgetedsalesvolume–Revisedbudgetedsalesvolume)×Originalstandardmargin/unit，需要分別找到這三個數(shù)據(jù)才可以題目說明Salesvolumevariance是40,000adverse，budgetedsalesvolume和actualsalesvolume分別是4,000和3,500SalesvolumevarianceBudgetedsalesvolumeActualsalesvolume)Originalstandardmargin/unit，所以O(shè)riginalstandardmargin/unitSalesvolumevariance/BudgetedsalesvolumeActualsalesvolume=40,000/(4,000-3,500)=Revisedbudgetedsalesvolume=3,800×(1-5%)=MarketsizevarianceOriginalbudgetedsalesvolumeRevisedbudgetedsalesvolume)×Originalstandardmargin/unit=(4,000–3,610)80=31,200A，所以選擇C。ThefollowingarestatementsaboutinformationTransactionprocessingsystem(TPS)canhelpmanagersmakestructureddecisionsrelated ysisandbusinessManagementinformationsystem(MIS)isasystemthathelpsoperationalemployeestotransactionExecutiveinformationsystem(EIS)canhelpseniormanagers ysethe 'sperformanceandmakestrategicdecisions.AnEISonlyusesinternalinformation.CustomerRelationshipManagementsystem )isasoftwareapplicationthatmanaging,andrecordscustomerinformationtohelpcompaniesdeterminecustomerneedsandWhichoftheabovestatementis/are(1),(2),(3),(4)Allof是說Managementinformationsystem(MIS)是一種幫助經(jīng)營員工獲取 的，這個是描述Transactionprocessingsystem(TPS)。是說Executiveinformationsystem(EIS)可以幫助管理人員分析公司的績效，做出戰(zhàn)略決策。EIS系統(tǒng)只使用內(nèi)部信息。EIS系統(tǒng)確實可以幫助管理人員分析公司的績效，做出戰(zhàn)略決策。但是EIS Whichofthefollowingactivitiesis/areenvironmentalEXTERNALfailureCompensationpaidbytheairporttosurroundingresidentsduetonoiseThecostofcleaningupcontaminatedPre-jobtrainingforemployeesonreducingTocompliant (1)and(1)and(3)and(2)and Whichofthefollowingstatementmeasurestheefficiencyinthevalueformoney60%ofstudentspasswithdistinctionintheirfinalThehospitalcosts$200foreachsuccessfullytreatedThenumberofpatientssuccessfullytreatedbyaThespendingonrecruitingprofessorsforaprivate 說是產(chǎn)出。B,醫(yī)院治好一個 需要花費$200,這是考核的efficiency，因為$200是投入， ThefollowingstatementshavebeenmadeabouttargetThetargetcostiscalculatedbystartingwiththecompetitivemarketpriceanddeductingthedesiredTargetcostingisappropriatetotheserviceindustrieswhichhaveanenormousamountoffixedThecostgapcanbeclosedbyusingvalueengineeringinthedesigningWhichoftheabovestatementsis/are13and3D.allof解析：題目目標(biāo)成本法。第一句話，目標(biāo)成本等于有競爭力的外部市場價格減去企業(yè)想要的利潤，Whichoneofthefollowingmethodscannotensurethesecurity PhysicalaccessUsestrongpasswordsandregularlychangetheEncryptUsinguniversal解析：本 對文件進(jìn)行加密，加密文件可以有效的確保文件的安全，正確。D.使用同樣的 makestwoproducts,AandB.Themachinehoursarerestrictedto240,000hours.ThemachinehourstoproduceproductsAandBare10hoursand8hours,respectively.ThecontributionperunitforproductAis$16,andforproductBis$12.To izetheprofit,Snow needtoproduce20,000unitsofproductAand5,000unitsofproductB.ThesalesdemandforproductsAandBare20,000unitsand10,000unitsrespectively.Whatistheshadowpriceforthemachine$1.5per$1.4per$1.6per$1.8per解析：本題 Aninvestmentcenterhascapitalemployed8.0millionatthebeginningof20x5.Thisdivisionbudgetedtoearnaprofitof$2.0millionbeforedepreciationof$0.5millioninthecomingyear.Atthebeginningof20x5,itwillpurchaseamachinethatcosts$1million.Thenewmachineisexpectedtobringaprofitof$0.24millionafterdepreciation.Themachineisexpectedtouse10yearsandhasnoresidualvalue.Thedivisioncalculatesdepreciationbyusingthestraight-linemethod.Itusesthemid-yearvaluetocalculatecapitalemployed.TheexpectedROIin20x5forthisinvestmentcenteris 年初capitalXBeverage producedthreekindsofbeverages,orangejuice,applejuiceandwatermelonjuice.Becauseofthehotweather,thedemandforthethreebeveragesintheexternalmarkethasincreasedsignificantly.However,duetolimitedlabourhoursandinabilitytofullymeetallexternalneeds,theadjusteditsproductiondecision ize 'sbenefitsbyproducingonebeveragewithhighestthroughputaccountingTheinformationofthecurrentthreebeveragesisasOrangeAppleSellingpriceperDirectmaterialcostperLabourhoursper557Thethreebeveragesoperateinthesameproductionenvironment,andthetotaloperatingcostisWhichofthefollowingoptionsmayaffect 'scurrentproductionTotaloperatingcostisreducedbyThesellingpriceofApplejuiceisincreasedbyThesellingpriceofWatermelonjuiceisincreasedbyTherawmaterialcostofWatermelonjuiceisreducedby題目當(dāng)前的生產(chǎn)經(jīng)營決策是生產(chǎn)TPARratio值最高的那一款飲料，因為orangejuice,applejuice和watermelonjuice三種飲料的生產(chǎn)經(jīng)營條件相同，所以operatingcostperlabourhour相同，比較TPARratio的大小，就是比較throughputperlabourhour的大小。OrangeApple$$$SellingpriceperDirectmaterialcostperThroughputperLabourhoursper 557Throughputperlabour645通過計算,Orangejuice的throughputperlabourhour最大，等于6，所以公司當(dāng)前的生產(chǎn)經(jīng)營決策是生產(chǎn)juice新計算出的TPAR大于6的選項，下面逐一進(jìn)行分析：B選項錯誤，Applejuice 上漲20%，新的throughputperlabourhour=(40×1.2–20)/5=5.6，小于Orangejuicethroughputperlabourhour6，因此不影響當(dāng)前的生產(chǎn)經(jīng)營決策 上漲20%，新的throughputperlabourhour=(45×1.2–10)/7D選項錯誤，Watermelonjuice原材料成本下降20%，新的throughputperlabourhour45100.85.29小于Orangejuicethroughputperlabourhour6 nstoproduceandsell5,000perfumegiftboxesduringthecurrentperiod,andtheestimatedtotalcontributionis$2m.Duetothesuddenheavyrainfallinthelocalarea,alargenumberofsuspensionsofworkandproduction,theresidents'disposableehasbeenreduced,andtheresidents'consumptionpreferenceshavetendedtobeconservative.Theactualsalesvolumeisonly3,500boxes.Theactualcontributionis$1.33M.Takingintoaccounttheuncontrollablefactorsoftheweather, Areduceditssalesbudgetby25%.Whatisthesalesvolumeoperational95,000 salesvolumeoperationalvariance，salesvolumeoperationalvariance=(Revisedsalesvolume–Actualsalesvolume)×Originalstandard其中Revisedbudgetedsalesvolume5,000（125%）3,750Actualsalesvolume=3,500 Originalstandardtotalcontribution/Originalstandardnumbersof $2m/5,000 =Salesvolumeoperationalvariance=(Revisedbudgetedsalesvolume–Actualsalesvolume)×standardmargin/box=（3,750-3,500）×$400/box=Whichofthefollowingstatementregardingthematerialyieldvarianceis/areTheyieldvariancecanbecalculatedbymultiplyingthedifferencebetweentheactualinputsandexpectedinputsforactualoutputsbythestandardmaterialcostperunitofTheyieldvariancecanbecalculatedbymultiplyingthedifferencebetweentheactualoutputsandtheexpectedoutputsfromactualinputsbythestandardmaterialcostperunitofoutput(i)(ii)Neither(i)norBoth(i)and時，TheyieldvarianceActualinputsExpectedinputsforactualoutputsStandardweightedaveragematerialcostperkgmeasuredbykg)，乘以的是每kg混合原材料對應(yīng)的成本，使用基于實際投入比產(chǎn)出一單位產(chǎn)出對應(yīng)的原材料成本得到，正確。使用基于實際投入比產(chǎn)出計算materialyieldvariance時，TheyieldvarianceActualoutputsExpectedoutputsfromactualinputsStandardmaterialcostperunitofoutput(ii)描述一致，正確。Whichofthefollowingstatementregardingthemarket-skimmingpricingstrategyis/areSetalowpricewhentheproductisfirstItissuitableiftheproducthasashortlifeTheadvertisingcostoftheproductisTheproductisinaperfectlycompetitiveA（i）andB（ii）andC(iii）andD Whichofthefollowingstatementregardingtheactivity-basedcostingis/areProductionprocessisrepetitive,andmostfixedoverheadsarevolumeActivity-basedcostingcanprovidemanagerswithmoreusefulmanagementinformationbyabsorbingoverheadsintotheproductbasedonthecostdriverofeach(1)(2)Neither(1)norBoth(1)andSectionThefollowingscenariorelatestoquestions16-Amanufacture wishestodeterminethepriceofitsnewcomponent.Afterconductingthemarketresearch,monthlydemandwaspredictedasbelow,changingwithdifferentprices.Asthe experiencedinproducingsuchkindofcomponent,thevariablecostperunitwascalculatedas$8bythedesignandproductiondepartment.Theorganizationaimsat izingoverallcontribution.PricePricePricePriceMonthlydemandSectionWhichpricewillbesetif indecision 先根據(jù)題意轉(zhuǎn)換對象為monthlycontribution，如下所示：PricePricePricePriceMonthly$$$$SectionSection17.WhichpricewillbesetifuseMinimaxregretdecision PricePricePricePrice$$$$000SectionIf considerstouseExpectedValueasthedecisionmethod,whichstatementisTheexpectedcontributionofchoosingprice2($25)isExpectedvaluecanbeanappropriatemethodif ’smanagementisriskItissuitabletouseexpectedvaluetopredicttheprofitforaspecificPrice1($20)willbechosenbythisdecision根據(jù)Payofftable,Price2$25)下的ExpectedvaluePricePricePricePriceMonthly$$$$Section SectionInordertoreducetheriskofwrongpricingdecision, considerstoaska forWhatisthehighestprice wouldbewillingtopayforaprecisedemandprediction(根據(jù)上一問的結(jié)果，在沒有完美信息的情況下，Price1會被選擇，Expectedvalue為$858,000。根據(jù)情況下，分別會選擇帶來最大貢獻(xiàn)的Price2，Price1和Price4，Expectedvalue為：Valueofinformation(VOI)=$897,800-$858,000= SectionBudgetwaspreparedforaspecificmonth:totalsaleswas70,000unitsatthepriceof$22,variablecostunitwasconsistentwiththeoriginalforecast,andfixedcostwasWhichstatement(s)is/areProfitforthemonthwasThesensitivityoffixedcostisIfthevariablecostperunitincreasesmorethan100%, willsufferalossintheMarginofsafetycannotbecalculatedfromtheinformation(1)and(1)and(2)and(2),(3)and(1),(2)andSection $FixedSection計算為變化量/變化前的值。本期利潤為$560,000，總變動成本恰好增大$560,000時，企業(yè)利潤會變?yōu)榱?。由于敏感性分析假設(shè)一次改變一個變量，在分析變動成本時，銷售量固定不變，單位成本=總成本/70,000units，因此總變動成本敏感性即為單位變動成本敏感性，Variablecost的敏感性可簡化計算為$560,000/$560,000=100%，SectionThefollowingscenariorelatestoquestions21-StevenCoisabeverage inanindustrywithuncertainty.Ithasasmallaccountingdepartmentwithafewaccountingstaff,and,therefore,itusuallyusestheincrementalbudgetingmethodtoprepareannualbudgets.Thefollowingtableshowsthebudgetinformationofrevenueandvariablecostsfortheyear20X1:$$TheactualvariablecostsforQuarter1were$15,300becauseoftherisingpriceofrawmaterials,therefore,ithasbeenestimatedthatthevariablecostswouldriseatarateof6%perTheseniormanagementisnowconsidering cingincrementalbudgetingwithquarterlybudgetinginordertoimprovebudgetSectionWhichofthefollowingstatementisFALSE ysingandreducingtheuncertaintyfor ysiscanbeused yseIncrementalbudgetingcanbeusedtoreduceRollingbudgetingcanbeusedtoreduceFlexiblebudgetingcanbeused yse題目問題是下列關(guān)于分析和減少Steven A變化后對于原始決策的影響程度，通過計算每一個不確定性變量的敏感性（不確定性變量變化百分之多少時，原么在預(yù)算當(dāng)中可以通過計算每一個不確定性變量的敏感性來分析判斷預(yù)算的結(jié)果對于每一個不確定性變量的敏感Section間長度劃分為短的控制期，下面我們以按季度劃分為例：將一年的預(yù)算期劃分為Q1Q2Q3和Q4這4個是由于預(yù)算期作業(yè)量（levelofactivity）的不確定性從而制定好幾個作業(yè)量下的預(yù)算，分析展示不同的SectionWhichTWOofthefollowingstatementsdescribetheDISADVANTAGESforStevenCousingItdiscouragesmanagersfrombeingscepticalofthestatusItisabudgetingmethodthatisdifficulttoItwouldbetimeconsumingandItcouldcompoundbudgetaryslackifthereexiststheslackintheprevious答案：ASectionSectionWhichTWOofthefollowingstatementsdescribethebenefitsofchangingtotherollingItcanhelptoidentifythecriticalsuccessItcanproducebudgetsthatareuptoItcanproducemorerealisticbudgetsthanincrementalItcanbecheaperandquickertopreparethanincrementalSection答案：B預(yù)算（Activity-basedbudgeting），作業(yè)基礎(chǔ)預(yù)算以活動為基礎(chǔ)去制定productionoverhead的預(yù)算，并且 SectionCalculatethebudgetedrevenueforQuarter1basedontheactualvariablecostsforQuarter1andtheoriginalbudgetassumptionabouttherelationshipbetweenrevenueandvariablecosts,assumingStevenCousingmarginalcosting.$ 都是預(yù)算收入的45%。因此也就說明在預(yù)算假設(shè)中，Variablecost/Salesrevenue45Q1實際的變動成本是$15,300,那么根據(jù)Q1實際的變動成本以及預(yù)計的VC/S=45%，Q1預(yù)算的收入應(yīng)該等于$15,300/4534,000SectionWhichofthefollowingistheCORRECTresultforQuarter4’svariablecostbudgetusingquarterlyrollingbudgetmethod?(tothenearestwholeQ2:$15,300*1.06=Q3$16,218*1.06$17,191按題目要求約成整數(shù)$17,191*1.06$18,222按題目要求約成整數(shù)$18,222*1.06$19,315按題目要求約成整數(shù)SectionThefollowingscenariorelatestoquestions26-CoisanelectronicsmanufacturerinBeelandwhichproducesarangeofelectronicgoods.Ithasaffectedbyanewcompetitor.Asaresult,itssalesrevenuehasbeendeclineforthreequarters.TheboardCodecidedtodevelopanewproduct-thesmartwatch,toexpandthemarketCoconsultedamarketresearch tohelpsettheprice.Targetmark-up20%andsellsintoacompetitivemarketwherethemarketpriceis$1,200persmartwatch.Theestimatedcostofthenewsmartwatchhasbeencalculatedbasedonthetestingmodel.Thefollowinginformationrelatestotheestimated$perRawmaterialLabourMachineNon-productionEstimateSectionThefollowinginformationhasbeenidentifiedasThecurrenttwocomponentsrelatedto30%oftheestimatedmaterialcostcanbere cedbytheuniversalcomponentsthatonlycosthalfasmuch.Theremainingcannotbere ced,butanalternative rwouldoffera12%discountfortwo-thirdsofthese.Thefirstunitofthenewsmartwatchwouldbeestimatedtotake1hourand15minuteswhichcosts$244perhourandanexpectedlearningrateof85%.Theproductionexpertiseexpectsthelearningeffectwillceaseafterthe200thunitisproduced.Fromthe201stunitsonwards,eachwilltakethesametimeasthe200thunit ntoproduce10,000unitsinthefirstyear.SectionWhatisthetargetcostofthenew$$$$所以，targetcost=$1,200/120$SectionWhatistherawmaterialcostperunit,accordingtothenewinformationinstatement$$$$調(diào)整后的單位原料成本為：$54$84$147.84=SectionWhatistheaveragelabourcostperunit,accordingtothenewinformationinstatement$$$$Section效應(yīng)將在生產(chǎn)第個智能手表后停止。第個智能手表的生產(chǎn)時間與第個是相同的，意味著學(xué)習(xí)a=1hourand15minutes=1.25hours；b=log0.85/log2=Timefor200Y=1.25200-0.2345=0.3608hours≈0.36hours；200units的總時間=0.36hours×200units=72Timefor199Y=1.25199-0.23450.3613hours≈0.36hours；199units的總時間=0.36hours199units=71.64Timefor200thunit=72–71.64=0.3610,000個units3,600$244perhourSectionThefollowingstatementshavebeenmadeabouttargetUsingtargetsellingpriceminusestimatecostwillgetthecostThedevelopmentcostofthenewsmartwatchmayconsiderinthetargetArethestatementstrueorBothstatementsareBothstatementsareOnlystatement1isOnlystatement2is Statement1：用目標(biāo) SectionWhichTwooftheefficientwaystoclosethetargetcostgapfortheChangethedesignofthesmartPurchasinglow-graderawIncreasingthesellingSection選項A，通過改變智能手表的設(shè)計實現(xiàn)關(guān)閉成本溝。通過valueysis或functionalysis可以在設(shè)計選項B，通過采購級的原材料實現(xiàn)關(guān)閉成本溝。使用級的原材料可以降低預(yù)估成本，但 SectionThefollowingscenariorelatestothreeThispartofthescenariorelatestorequirements(a)andMedicalTempCo(MTC)isoneofseveralagenciesinSictopiasupplyingmedicalstaff,bothnursesdoctors,undertemporaryweeklycontractstolocal inwhybusinessescalculatemarketsizeandmarketshare (4Calculatethetotalmarketsize nning)varianceandthetotalmarketshare(operational)forMTCforquarter (10DiscusstheactionsofthesalesdirectoratCheatCoandhowthismayhaveimpactedonvarianceswhichhavebeen (6SectionQuarterQuarterSizeofnationalmarketforsupplyoftemporarySizeofnationalmarketforsupplyoftemporary8Theincreaseinthenationalmarketforthesupplyoftemporarynursesisduetoashortageoffull-timenursesinSictopia.AllagenciesinSictopia,includingMTC,chargeasinglemarketrateforthesupplyofeachtypeof$1,000perweekforsupplyinganurseand$2,000perweekforsupplyingadoctor.Inquarter1,MTC30%ofthemarketforthesupplyoftemporarynursesand40%forthe.supplyoftemporaryMTCusesquarterlyrollingbudgets.Attheendofquarter1,itprepareditsbudgetedrevenuefiguresforquarter2.Itbasedthesebudgetedfiguresontheassumptionthatthe wouldcontinuetomaintainthemarketshareithadinquarter1.Italsoassumedthatitwouldmaintainitsstandardcontributionmarginof80%forbothnursesanddoctorsMTC'sactualfiguresforquarter2areasTotalrevenuefromsupplyofTotalrevenuefromsupplyofActualcontributionmarginforbothnursesandSectionThispartofthescenariorelatestorequirementCheatThemarketsizeandmarketsharevarianceshavealsobeencalculatedforquarter2foroneofcompetitors,CheatCo.ThesevariancesareasMarket185724909Market1,0652,108CheatCoholdsthesamepercentageofeachmarketasMTC.ItalsousesrollingbudgetsandpreparesitsbudgetedrevenuefiguresusingexactlythesameassumptionsasMTC.However,whenCheatCo'ssalesdirectorhadtoprovidethemarketsizefiguresforquarter2totheaccountsdepartment,hedeliberayreportedthesefigures30%lowerbyexcludingthemarketsegmentrelatingtomaternityunits.Theaccountsdepartmentwereunawareofthis.Section inwhybusinessescalculatemarketsizeandmarketshare 答案的思路簡化，可供同學(xué)參考本題問的是為什么需要計算marketsizevariance和marketsharevariance述清楚：首先，需要對于marketsizevariance和marketsharevarianceSalesvolumevariancesisdividedintomarketsizeandmarketshare其次，闡述為什么這么去區(qū)分：(結(jié)合控制原則Principleofcontrollability:managersofresponsibilitycentresshouldonlybeheldaccountableforcostsoverwhichtheyhavesomeinfluence.Marketsize:beyondthecontrolofthesalesMarketshare:bewithinthecontrolofthesales這么做的好處：thevariancesefarmoremeaningfulforperformanceSectionCalculatethetotalmarketsize nning)varianceandthetotalmarketshare(operational)varianceMTCforquarterSectionDiscusstheactionsofthesalesdirectoratCheatCoandhowthismayhaveimpactedonthewhichhavebeen Discussthe yreportedmarketsizefigures30%評價一下行為：Thisbehaviouris回歸本質(zhì)（業(yè)績評價）：mayleadtothesalesdirectorgettingabonuswhichhedoesnotImpactonthe對marketsizevariance的影響：highly回歸本質(zhì)（業(yè)績評價）：銷售經(jīng)理的評價是基于marketsharevariance，thismakesthesalesdirector’sperformancelookreallygood，thesevariancedonotreflectthesalesdirector’srealperformancefortheSectionpisacharitybasedinCeeland.Itprovidesmedicaltreatmenttopreventandcureblindnesscausedbycataracts,tothousandsofpeopleinlessdevelopedcountries.Thisdiseaseisrelativelyeasytocurewhentreatmentisavailable,butthemajorityofpeoplewhoneedtreatmentcannotaffordtopayforit.Forover10yearsphasprovidedtreatmentfrom12treatmentcentresbasedinfixedlocationsworldwide.Foreach ofthebalancedscorecard,selecttheappropriatecriticalsuccessfactor(CSF)whichrelatestothe ,suggestONEkeyperformanceindicator(KPI)whichwillhelptomeasuretheCSFandusetheKPItoysep'sperformancefrom20X6to20X8. (16marks)Note:Usethebalancedscorecardtemteprovidedbelowtostructureyouranswer.Exinthebenefitsofanorganisationusingthebalancedscorecardtomeasureinsteadofusingsolelyfinancial (4(20Sectionpemploysasmallnumberofpaidpermanentstaffwhoconsistofmedicalpractitioners,medicaladministratorsandfundraisers,butthemajorityofitswork isvoluntary.ThecharityhasbuiltrelationshipswithseveralteachinghospitalsinCeeland,fromwhereitrecruitsnewlyqualifieddoctorsandnurses.Thesedoctorsandnursesvolunteertoworkunpaidforayearinp'streatmentcentresbeforereturninghometoworkinoneofCeeland'smanyhospitals.pbelievesthatusingnewlyqualifiedmedicalstaffwillpromotetheuseofthemosteffectiveandup-to-datetechniquesandprocedures.FinancialdonationsaresourcedfromlargebusinessesinCeelandandmostoftheequipmentandother sneededaredonatedbyhospitalsandmanufacturers.Thus,itisrareforthetreatmentcentrestorunshortof pkeepsaccountswithayearendof31Augustaswellasdetailedoperatingdata.Dataextractsitsmanagementaccountsforthecurrentyear(20X8)andfrom20X7and20X6areasSectionAveragesizeofdonationNumberofTotaloperatingcostsNewproceduresasapercentageoftotalproceduresNumberoftreatmentsNumberofsuccessfulAveragenumberofdaystakentodeliverdrugsandequipment777treatmentNote:NewproceduresareprocedureswhichareintroducedwithintheSectionpisabouttointroduceabalancedscorecardtohelpimplementitsstrategyandmeasureperformance.Thecriticalsuccessfactors(CSFs),whichrelatetothefour softhebalancedscorecardhavebeendentifiedas:positivecashflow,innovation,medicaleffectivenessandfunctionalefficiency.Foreach ofthebalancedscorecard,selecttheappropriatecriticalsuccessfactor(CSF)whichrelatestothe ,suggestONEkeyperformanceindicator(KPI)whichwillhelptomeasuretheCSFandusetheKPIto ysep'sperformancefrom20X6to20X8. (16marks)Note:Uset