(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurement
problems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications that
may be reduced or eliminated by each action:
(i) Focusing on and improving the measurement of customer satisfaction
(ii) Involving staff at all levels in the development and implementation of performance measures
(iii) Being flexible in the extent to which formal performance measures are relied on
(iv) Giving consideration to the auditing of the performance measurement system. (8 marks)
第1题:
5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of the
company. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.
In conjunction with one of the three largest construction companies within their country they constructed the ‘365
Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaces
within the complex. The complex facilities, which are available for use on each day of the year, include two tennis
courts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitable
for use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public and
is also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased in
popularity as a consequence of regular television coverage of equestrian and bowling events.
In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reduced
profit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 Sports
Complex’ is located has high unemployment but is served by all public transport services.
The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to provide
a strategy for the future improvement in the performance of the complex. Each director’s view is based on his/her
individual perception as to the interpretation of the information contained in the performance measurement system of
the complex. These are as follows:
Director
(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a
‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since that
is the distinguishing feature of our business.’
(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratios
which will lead to increased profits.’
(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take care
of itself.’
(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.
In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch for
matches, the National Youth Training Academy which held training sessions on the tennis courts, and a local
bowling team.’
(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising of
our facilities which will surely attract more customers.’
(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours are
that the National Bowling Association is likely to offer large financial grants next year to sports complexes who
can show they have a demand for the sport but have deficiencies in availability of equipment.’
(g) ‘Why change our performance management system? Our current areas of focus provide us with all the
information we need to ensure that we remain a profitable and effective business.’
As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the following
performance measurement problems:
(i) Tunnel vision
(ii) Sub-optimisation
(iii) Misinterpretation
(iv) Myopia
(v) Measure fixation
(vi) Misrepresentation
(vii) Gaming
(viii) Ossification.
Required:
(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of the
views of the directors (a-g) illustrate its application in each case. (12 marks)
第2题:
5 A management accounting focus for performance management in an organisation may incorporate the following:
(1) the determination and quantification of objectives and strategies
(2) the measurement of the results of the strategies implemented and of the achievement of the results through a
number of determinants
(3) the application of business change techniques, in the improvement of those determinants.
Required:
(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your
answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking
organisations and not-for-profit organisations in order to highlight any differences between the two types of
organisation. (14 marks)
第3题:
6 Discuss how developments in each of the following areas has affected the scope of the audit and the audit work
undertaken:
(a) fair value accounting; (6 marks)
第4题:
A. Ensure that server baselines are documented for each server.
B. Ensure that all server documentation is completed and up to date.
C. Ensure that each server is accessible via a KVM over IP.
D. Ensure that each server is processed through the change control board.
第5题:
Decide the meaning of the following affixes and give each affix two examples. re- ;un-; anti-; super-; -wise ;-itis ;-ize ;-age
re-:again,e.g.retype,reorganize
un-:not,reverse,e.g.unhappy,unlock
anti-:against,anti-drug,anti-imperialism
super-greaterthanusual,e.g.superpower,superman
-wise:inthemannerof,e.g.clockwise,moneywise
-itis:infection.e.g.bronchitis,arthritis
-ize:makeinto,e.g.realize,modernize
-age:process.e.g.mileage,linkage
略
第6题:
Which of the following steps in the troubleshooting and repair process is MOST effectivereduce redundant effort? ()
第7题:
Which two steps are required for a Kompella Layer 2 VPN?()
第8题:
What are two benefits of the modular design of the Junos OS?()
第9题:
Which of the following actions will occur once the reorgvg command is used?()
第10题:
clean the flame scanner photocell window
Inspect and clean all solenoid valves
lift the safety valves by hand
Inspect for oil or water leaks
第11题:
第12题:
Configure a site id for each ce.
Configure a VPN label for each VPN.
Configure a MP-bgp session to each pe.
Configure an Extended LDP Session to each pe.
第13题:
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the
aims of EACH of the following models for the implementation of strategic change:
(i) benchmarking;
(ii) balanced scorecard; and
(iii) activity-based models. (12 marks)
第14题:
(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)
to (iii) above and ONE value that relates to level (iv).
In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and
comment on possible benefits from the identification of the cause of each cost driver. (10 marks)
第15题:
The network technician is troubleshooting a network issue by implementing a new security device.After installing and configuring the device, which of the following steps should the technician takeNEXT?()
A. Verity full system functionality
B. Identify the main problem and question the user
C. Document their findings, actions, and outcomes
D. Escalate the issue to upper management
第16题:
It can be concluded that
A.each sport will take only on hour
B.students will be chaarged for the four sports
C.all the sports will take place at Kowloon Peak
D.teachers will accompany students on each sport
第17题:
When conducting an Assisted Site Survey, the WLSE does which of the following during the Radio Scan process?()
第18题:
An administrator determines that performance has degraded for a WebSphere Commerce database. Which of the following steps should be performed to correct this problem?()
第19题:
The network technician is troubleshooting a network issue by implementing a new security device.After installing and configuring the device, which of the following steps should the technician takeNEXT?()
第20题:
An IT manager is concerned about server administrators having to be cross-trained to work on every server. Which of the following is the BEST way to correct this problem?()
第21题:
Which two steps are required for a Kompella Layer 2 VPN?()
第22题:
Ensure that server baselines are documented for each server.
Ensure that all server documentation is completed and up to date.
Ensure that each server is accessible via a KVM over IP.
Ensure that each server is processed through the change control board.
第23题:
Cleanup obsolete data
Clear the WebSphere Commerce cache
Enable WebSphere Commerce Accelerator
Reindex the database tables
Run Performance Monitor to monitor SQL statements