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2010年CIMA考试模拟试题2

2013-01-29 13:59 来源:salon365官网 作者:编辑部 | salon365官网-中国会计行业门户 | 会计论坛

KAPLAN PUBLISHING 
 
 
CIMA E1: ENTERPRISE OPERATIONS 
 
1.6 
If interest rates are high: 
A there will be an increase in investment 
B output will increase, to satisfy increased demand 
C the country’s currency will strengthen 
D exports will increase (2 marks) 
 
Required: 
 
Each of the sub-questions numbered 1.7 to 1.8 below requires a brief written response. The 
response should be in note form and should not exceed 50 words. 
 
1.7 
Many organisations are now actively seeking flatter hierarchies, better quality and 
ways of contracting out non-core activities. What are the implications of these 
developments for the five basic parts of the organisation identified by Mintzberg? 
(4 marks) 
 
1.8 
Explain what general principles of corporate governance apply to the Board of 
Directors. (4 marks) 
(Total: 20 marks) 
 
KAPLAN PUBLISHING 
 
 
INTERIM ASSESSMENT QUESTIONS 
 
SECTION B 
 
ANSWER ALL PARTS OF THIS QUESTION 
 
QUESTION 2 
 
Revor Cars is an ailing motor vehicle manufacturer which has just been acquired by a large 
foreign investor, HK Holdings. 
 
Revor was once a source of national pride, producing high-quality, innovative designs 
popular in its local market. One product, the Mighty Atom, was originally conceived and 
constructed fifty years ago, and is still considered one of the best small cars around. 
However, the rest of the product lines, including sports and saloon cars, are rapidly losing 
their appeal, being overtaken by overseas manufacturers who can offer quality, functionality 
and reliability at extremely competitive prices. 
 
HK Holdings understands that it needs to invest in Research and Development, in order to 
develop new and improved products, whilst at the same time supporting the handful of 
models which are likely to remain profitable for the next three years. To do this, it is 
embarking on an organisational-wide quality-improvement programme, similar in substance 
to improvement approaches it had already delivered successfully in its home country. The 
thrust of the programme will include: 
 
• 
The need to instil a culture of excellence driven by committed, quality-focused teams 
• 
The need to provide every employee with a simple set of ideas as to how to 
implement quality improvements in their workspace 
• 
The need to monitor performance closely through the use of appropriate performance 
indicators. 
One aspect of the change strategy will be to make further use of technology in Revor’s 
production facility. HK has already identified the need for a multi-million-dollar investment 
in CAD/CAM technologies in order to successfully develop an ERP system at the heart of a JIT 
manufacturing methodology. It understands that an OPT philosophy will assist in targeting 
key improvement areas, and that existing MRP technologies will need to be replaced. 
 
In order to deliver these major changes, particularly in the new systems development 
projects, HK is evaluating the use of outsourcing. This would involve the use of local 
technology suppliers in the analysis, design and implementation of a number of systems. As 
an alternative, HK could bring in its own in-house technologists from its home country, 
although finding a suitable team willing to live for long periods in a foreign land may prove 
difficult. 
 
You are a management consultant working alongside HK Holdings management team as they 
evaluate strategic and tactical options during the first few weeks following the acquisition of 
Revor Cars. 
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