未知题型
()以来，经济全球化进程加快，银行的经营规模越来越大、业务日趋复杂。
- A.20世纪80年代
B.20世纪50年代
C.20世纪60年代
D.20世纪90年代
【参考答案】
D
20世纪90年代以来，经济全球化进程加快，银行的经营规模越来越大、业务目趋复杂。
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未知题型
Godel Goodies (Godel) manufactures a variety of own-label sweets for the two largest supermarket chains in Seeland. The business makes several different flavours of the same basic product. The strategy of the business has been to be a cost leader in order to win the supermarkets’ business. The sales of Godel vary up and down from quarter to quarter depending on the state of the general economy and competitive forces. Most of the sweet manufacturers have been in business for decades and so the business is mature with little scope to be innovative in new product development. The supermarkets prefer to sign suppliers to long-term contracts and so it is difficult for new entrants to gain a foothold in this market. The management style. at Godel is very much command-and-control which fits with the strategy and type of business. Indeed, most employees have been at Godel for many years and have expressed their liking for the straightforward nature of their work.The chief executive officer (CEO) of Godel has asked your firm of accountants to advise him as his finance director (FD) will be absent for several months due to a recently diagnosed illness. As the CEO is preparing for the next board meeting, he has obtained the operating statement and detailed variance analysis from one of the junior accountants (Appendix 1).The CEO is happy with the operating statement but wants to understand the detailed operational and planning variances, given in Appendix 1, for the board meeting. He needs to know what action should be taken as a result of these specific variances.The FD had been looking at the budgeting process before she fell ill. The CEO has decided that you should help him by answering some questions on budgeting at Godel.Currently, the budget at Godel is set at the start of the year and performance is measured against this. The company uses standard costs for each product and attributes overheads using absorption costing based on machine hours. No variations are allowed to the standard costs during the year. The standard costs and all budget assumptions are discussed with the relevant operational manager before being set. However, these managers grumble that the budget process is very time-consuming and that the results are ultimately of limited value from their perspective. Some of them also complain that they must frequently explain that the variances are not their fault. The CEO wants to know your views on whether this way of budgeting is appropriate and whether the managers’ complaints are justified. He is satisfied that there is no dysfunctional behaviour at Godel which may lead to budget slack or excessive spending and that all managers are working in the best interests of the company.Finally, in the last few months, the FD had been reading business articles and books and had mentioned that there were a number of organisations which were trying to go beyond budgeting. The CEO is concerned that he does not understand what budgeting does for the business and this is why he wants you to explain what are the benefits and problems of budgeting at Godel before considering replacing it.Required:(a) Advise the CEO on the implications for performance management at Godel of analysing variances into the planning and operational elements as shown in Appendix 1. (6 marks)(b) Evaluate the budgeting system at Godel. (11 marks)(c) Evaluate the proposal to move to a beyond budgeting method of control at Godel, giving a recommendation on whether to proceed. (8 marks)
A.
The
B.
The
C.
The
D.
Currently,
E.
Finally,
F.
Required:
(a) -
未知题型
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