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2010年CIMA考试模拟试题3

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 
 
Required: 
 
(a) 
Explain how external triggers have impacted on the company. (Your answer should 
include reference to the company’s products.) (5 marks) 
(b) 
Describe the essential elements of the quality-improvement programme, taking into 
account the information provided in the scenario. (5 marks) 
(c) 
Discuss the suitability of all operations/technology management concepts in the 
scenario (these are CAD/CAM, JIT, OPT, ERP, MRP). (5 marks) 
(d) 
Outline an approach to change management that may assist HK Holdings when 
implementing new technology. (5 marks) 
(e) 
Discuss the advantages and disadvantages of outsourcing systems development 
projects for HK Holdings. (5 marks) 
(f) 
Explain the stages that Revor should work through when developing its new products. 
(5 marks) 
(Total: 30 marks) 
 
KAPLAN PUBLISHING 
 
 
INTERIM ASSESSMENT QUESTIONS 
 
SECTION C 
 
ANSWER BOTH QUESTIONS 
 
QUESTION 3 
 
D4D is a politically stable, developing country enjoying a temperate climate and a young, 
educated population, many of whom are educated to graduate level. Those who have 
studied at this level have tended to do so abroad since there are limited opportunities to do 
so in D4D. 
 
The economy is mixed, based on agriculture and some light manufacturing but has enjoyed 
considerable revenue from oil exploration and production which is based offshore in its 
territorial waters. Some of this revenue is generated by providing services for the oil industry 
but the majority comes from a tax on every barrel of oil which the foreign oil companies 
extract. 
 
The Government has used the revenue to keep personal and property taxes low and to 
support the largely uneconomic local industry. It now recognises that, although politically 
popular, this decision might not have been in the best long term interests of the country. 
 
The Finance and Trade Minister of D4D is aware that the oil revenue may only last a further 
ten years. He wishes to build competitive advantage over the neighbouring countries. The 
Prime Minister is sceptical and has made the observation that ‘companies have competitive 
advantages not countries’. 
 
The Government is keen to support the work of D4D’s charitable organisations. ‘Doctors 
with Wings’, a registered charity in D4D, raises funds to send volunteer doctors and nurses 
to medical emergencies around the world. Those emergencies can arise for any reason, 
ranging from famine to war or major outbreaks of disease. Funding primarily comes from 
D4D’s Government agencies and corporate donations, although the charity seeks donations 
from the public, as well as medicines and other supplies from manufacturers. The majority 
of volunteers are recruited, often with the support of teaching hospitals, immediately after 
qualification. These new doctors are often persuaded to donate their time to the charity 
during presentations made by volunteer doctors who have just returned from a medical 
emergency. 
 
Required: 
 
(a) 
Using any models you consider appropriate, explain the factors which lead to 
competitive advantage being present in particular countries. (5 marks) 
(b) 
Explain the steps that D4D should take to make the country more attractive to 
appropriate inward investment. (10 marks) 
(c) 
Identify the principal stakeholders in Doctors with Wings and explain the nature of the 
power and interest that they hold in their relationship with the charity. (10 marks) 
(Total: 25 marks) 
 
KAPLAN PUBLISHING 
 
 
CIMA E1: ENTERPRISE OPERATIONS 
 
QUESTION 4 
 
E5E is a charity concerned with heart disease. It obtains funding from voluntary donations 
from both private individuals and companies, together with government grants. Much of 
the work it does, in all departments, could not be achieved without the large number of 
voluntary workers who give their time to the organisation and who make up approximately 
80% of the workforce. 
 
E5E does not employ any scientific researchers directly, but funds research by making grants 
to individual medical experts employed within universities and hospitals. In addition to 
providing policy advice to government departments, the charity’s advisors give health 
educational talks to employers and other groups. 
 
The Board recognises the need to become more professional in the management of the 
organisation. It feels that this can be best achieved by conducting a benchmarking exercise. 
 
At a recent project development meeting, the IT director presented ideas for the design of a 
new system. Several points were raised at the meeting: 
 
• 
The current information system is weak. The accuracy and completeness of the 
information needs to improve and there needs to be better co-ordination of activities. 
Several different systems are used and some are very inefficient. 
• 
The IT director has recommended that a new organisation wide information system 
should be implemented. This should address the problems outlined above. However, 
there is some concern that the introduction of the new system may make some 
members of the organisation, particularly the volunteers, unhappy. 
Required: 
 
(a) 
Identify the advantages and disadvantages of benchmarking for E5E. (10 marks) 
(b) 
Explain the stages in conducting a benchmarking exercise in the context of E5E. 
(10 marks) 
 
(c) 
Explain how those implementing the new information system should deal with the 
concerns of the staff, particularly the volunteers. (5 marks) 
(Total: 25 marks) 
 
KAPLAN PUBLISHING 
 
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