高级业绩管理智慧树知到期末考试答案章节答案2024年西安外国语大学

高级业绩管理智慧树知到期末考试答案+章节答案2024年西安外国语大学internaltransfersareoftencheaperthanexternalsales,

答案:对Value-basedtechniquesisaSteptoreduceshorttermism

答案:对Variancesarisingfromfixedbudgetsarelesslikelytobeusefulforcontrollingabusinessasactualandbudgetfiguresmaynotbecomparinglikewithlikeinvolumeterms.

答案:对Uncertaintyispresentwhentheoutcomecanbepredictedorassignedprobabilities.

答案:对Thepyramidhighlightsthelinksrunningbetweenthevisionforthecompanyandindividualobjectives.

答案:错Businessintegrationnotrequireallaspectsofthebusinessmustbealignedtosecurethemostefficientuseoftheorganisation’sresources.

答案:错Controllableprofitmaybeamoreappropriatemeasureofmanagerialperformancewheremanagerscanmakedecisionsaboutequipmentrentalorlabourcosts,freetosecureserviceseitherinhouseorfromthirdpartiesandcontrolinvestmentdecisions

答案:对VBMfocusesontheshort-termratherthanthelong-term.

答案:错Restrictionsonthedividendpolicyindicatesthebusinessdecline.

答案:对Theimpendingfailureforcompanycanbemeasuredbyquantitativemodels.

答案:对Continuousimprovementisan'ongoingprocessthatinvolvesacontinuoussearchtoreducecosts,eliminatewaste,andimprovethequalityandperformanceofactivitiesthatincreasecustomervalueorsatisfaction'.

答案:对WhichaspectsdoesAnthony’shierarchyinclude?

答案:Tacticscontrol;Strategyplanning;OperationcontrolAdvantagesofROI？

答案:comparison;aggregationIdealsolutionoftransferpricing？

答案:Encourageprofitcentremanagerstoagreeontheamountofgoodsandservicestobetransferred;Enablesthetransferringdivisiontoearnareturnforitsefforts;Enablesprofitcentreperformancetobemeasured‘commerciallyFactorsaffectingchoiceofprocessingmethods:

答案:Thesizeandstructureofanorganisation;Thelevelofaccuracyorthequalityofdatarequired;Thevolumeandcomplexityofdatabeingprocessed;ThenatureofthebusinessWhatisthecorrelationbetweennon-financialperformanceindicators?

答案:Employees;Customersatisfactionreports;Customerloyalty;AccessandavailabilityWhichmethodcanbeusedinforecasting?

答案:Thelearningcurvemodel.;Timeseriesanalysis;Thehi-lowmethod;RegressionanalysisWhichofthefollowingarefinancialindicatorsofimpendingfailure?

答案:Highvaribleincome;Highgearing;PoorliqudityWhatmaybethesecondaryobjectives?

答案:Marketshare;revenuegrowth;customersatisfactionWhichitemsofexpenditurewillincreasethevalueofthebusiness？

答案:stafftraining;researchanddevelopment;marketing;promotionsFouraspectsofqualityareparticularlyimportantinsoftware.？

答案:Functionality;Reliability;UsabilityModernviewsthatfollowthetotalqualitymanagement(TQM)philosophybelieve？

答案:Failurecostsareoftenseriouslyunderestimated.;Thereisnooptimallevelofquality-thetargetshouldbezerodefectsServiceprovidersdonothaveaphysicalproductsobasecompetitiveadvantageonlesstangiblecustomerbenefitssuchas:

答案:Soundnessofadvicegiven;Attitudeofstaff;Ambienceofpremises;SpeedofserviceHowmanystepsdobenchmarkinghave?

答案:7Electronicpointofsalesdecivesexclude:

答案:magneticinkcharacterrecognitionGoodreportingexclude:

答案:comprehensivelyDecisionrule:Whenfacedwithanumberofalternativedecisions,theonewithshouldbechosen.

答案:thehighestEVWhatissettohelptheorganisationmanageperformance?

答案:goalWhichisnotbelongtorelativemarketshare?

答案:pigHowtoovercometheproblemsofhumanbehaviour?

答案:allocatingresponsibility,OnceanorganisationhasidentifieditsCSFs,italsoneedstoknowwhetheritisdeliveringonthem.

答案:对TheaimofSixSigmaisaveryhighandconsistentstandardofqualityoutput.Ittendstotaketheformofspecificimprovement

答案:对Onewayofmeasuringbusinessriskisbycalculatingacompany'soperatinggearingor'operationalgearing'.

答案:对EVAisameasureofperformancesimilartoresidualincome

答案:对usuallyresultfromeitherpayingworkershigher/lowerwagesthanexpectedormisallocatingworkers(e.g.usingskilledworkersinplaceofunskilledones)

答案:错Performancemanagementcanbedefinedasanyactivitydesignedtoimproveanorganization’sperformanceandensurethatitsgoalsarebeingmet.

答案:对Process-specificpolicieswillrelatedirectlytotheorganisation'sprocessesandqualityrequirements.

答案:对SomeZ-scoremodelshavebeendevelopedspecificallyforindividualindustriesorsizesoforganazation.

答案:对ThereisnorelationshipbetweenAnti-dumpinglegislationandtransferprices.

答案:错Differentstakeholdershavedifferentriskappetites,thereneedstobeclarityoverthelevelofriskanorganisationispreparedtoaccept,sothisneedstobecommunicatedconsistentlytothedifferentstakeholdergroups.

答案:对Divisionalstructureiseasiertoassesstheperformanceofindividualproductsormarkets.

答案:对Highturnoverisanindicatorofthetroubleforcompany.

答案:对Short-termfinancialperformancemeasuresareusedforassessingthequalityofpastdecisionsandassessingtheimpactofdecisionsyettobemade

答案:对Managementaccountinginformationdoesexistinisolation.

答案:错Qualitycontrolisaboutthethingstheorganisationhastodotobesurethatthequalityofitsoutputisasitshouldbe.

答案:对Operationalcontrolmodelstendtobemuchmoreprecisethanstrategyplanning.

答案:对Atthelowestlevel,operationscontributetothelowerlevelobjective.

答案:错Qualitativemeasurescanbeeasilycomparable.

答案:错Adatabaseisacomputerisedfileofdatathatcanbeaccessedandusedbymanyapplications.Dataonlyneedstobeinputoncewhichreducestime,errorandstoragespace.

答案:对Unitobjectivesarespecifictoindividualunitsofanorganization.

答案:对AnyprojectthatgeneratesapositiveNPVisviable.

答案:对Whichindicatorscanbeusedtomeasureshort-termgoals？

答案:RI;ROCE;ROIWhatdoesPESTanalysiscontain

答案:technological;socio-cultural;economic;politicalWhichofthefollowingarerelatedtolong-termgoals?

答案:aprofit-consciousstyle;non-accountingstyle;Shareoptions;Financialandnon-financialmeasuresWhichcostswillaffectedbylearningcurve?

答案:Materialwastagecosts;VarywithLaborhour;Directlabourtimeandcost;VariableoverheadcostWhatarethestepstoreduceshort-termism?

答案:NPV;Usefinancialmeasures;ShareoptionsWaytoovercomemargincost？

答案:twopartchargingsystem;sharingcontribution;dualpricingWhenthecompanyredesignasystemtocapturenewperformancemeasurementdata,theymustfocusonfactorssuchas:

答案:Quality;Ontimedelivery;Innovation;AbilitytoworkasateamFourtypesofresponsibilitycenters:

答案:investment;cost;revenue;profitWhicharesoftelement?

答案:Staff;StyleAnumberofprocedurescanbeusedtoensurethesecurityofhighlyconfidentialinformationthatisnotforexternalconsumption:

答案:Anti-virusandanti-spywaresoftware;Databasecontrols;Firewalls;LogicalaccesssystemsAformofcontinuousresearchwhichresultinsecondarydataoftenboughtinbymarketersisthatgeneratedby(

).

答案:consumerpanelsThegoalssetfordifferentpartsoftheorganisationshouldbeconsistentwitheachother.

答案:对Theprimaryobjectiveofaprofitseekingorganisationistomaximiseshareholderwealth.

答案:对TheCSFsaretheharddatawhichtellstheorganisationhowwellitisperforming.

答案:错Adecreaseinliquidityindicatesthebusinessdecline.

答案:对Identifyingshortcomingsorlimitingfactorsthatdon'tneedtobeaddressed.

答案:错MaximisationofEVAwillcreatereal

wealthforshareholders.

答案:对Pyhrridentifiestwotypesofpackage:Mutually-exclusivepackagesandIncrementalpackages.

答案:对Thekeytostrategiccontrolisensuringthattherightthingsgetmeasured.

答案:对Just-in-time(JIT)is'Asystemwhoseobjectiveistoproduceortoprocureproductsorcomponentsastheyarerequiredbyacustomerorforuse

,ratherthanforinventory

答案:对MIRRispossibletogetmultipleratesofreturn.

答案:错WACC=(proportionofequity错costofequity)+(proportionofdebt错costofdebt)

答案:错FinancialPIfocusonthelongterm

答案:错Sensitivity=PVofflowsunderconsideration*100/NPV

答案:错Responsibilityaccountingisasystemofaccountingbasedupontheidentificationofindividualpartsofabusinesswhicharetheresponsibilityofasinglemanager.

答案:对JITismoreofaphilosophytomanagementsinceitencompassesacommitmenttocontinuousimprovement.

答案:对Newmanagementinformationmayberequiredtomonitorrisksacrossanorganisation.

答案:对AnorganisationshouldnotundertakeaprojectiftheIRRofthatprojectisgreaterthantheorganisation’scostofcapital

答案:错Thestandardtestofliquidityisnotthecurrentratio

答案:错Wright'sLawstatesthatasoutputdoubles,theaveragetimeperunitfallstoafixedpercentageofthepreviousaveragetime.

答案:对Theworstpredictoroffailureisthecurrentratio.

答案:对MaximisationofEVAwillcreatereal

wealthforacompany.

答案:错Benchmarkingcanbeusefulinhelpinganorganisationassessit’scurrentstrategicposition.

答案:对balancescorecardtheobjectiveistoprovidetopmanagementwithintegratedsetofperformancemeasures.

答案:对EPSisameasureoftheprofitattributabletoeachshare.

答案:错ROIisnormallyusedtoapplytoinvestmentcentresorprofitcentres.

答案:对Whatisthetechniquestoappraiseuncertainty?

答案:Pay-offmatrix;DecisionrulesAtstrategicandoperationallevels,whatdoplanningandcontroldifferin?

答案:scope;natureoffeedback;orientationRadiofrequencyidentificationcanbeusedforavarietyofpurposes,suchas

答案:Totrackinventorytoretailstores;Totaglivestockonfarms;Totrackthelocationofdoctorsinahospital.Whatisthe3VsofBigData?

答案:Volume;Velocity;Varietythreelevelsofcustomerrequirement？

答案:delighters;basic;satisfiersBenefitsofcontinuousimprovement

答案:Improvementsincustomersatisfaction;Increasesinstaffmorale;Betterperformance,whichproducesincreasedprofitsDisadvantagesofRI？

答案:Difficultyindecidingonanappropriateandaccuratemeasureofthecapitalemployed;Doesnotrelatethesizeofacentre'sincometothesizeoftheinvestment,;Doesnotallowcomparisonsbetweeninvestmentcentres.Threetypesofprocesschangework？

答案:Processimprovement;Processreengineering;ProcessredesignWhicharetheemployeesandmanagers’objectives?

答案:Jobsecurity;JobsatisfactionWhatistheassumptionofRollingbudgets?

答案:Foranyareaofbusinessthatneedstightcontrol.;AccurateforecastscannotbemadeJapanesebusinesspracticesandmanagementaccountingtechniques,including:

答案:Targetcosting;Kaizencosting;Just-in-time;TotalqualitymanagementWhatisfeatureofinformationFlexiblefirmsneed?

答案:Experiencecurveeffects;Increasedmarketpenetration;CostreductionWhatarethetypesofbenchmarking?

答案:functionalbenchmarking;internalbenchmarking;industrybenchmarkingInwhichofthefollowingcanflexiblebudgetsbeused?

答案:Control;PlanningHowtocalculatetheROCE？

答案:Operatingprofit*100/CapitalemployedWhatismeaningtheeliminationofallnonvalueaddedactivities

答案:WasteWhichoffollowingiswrong?

答案:Anappropriatee-mailpolicyshouldbenotsetup.WhichofthefollowingisnotanadvantageofROCE？

答案:Canbedistortedbyaccountingpolicies.HowtocalculatetheInterestcover？

答案:PBIT/InterestchargesWhichisnotcentralmissionthemissionstatementwrittenfor?

答案:planWhichisnotsupportedbymorespecificoperationalcriteria?

答案:RiskWhatishighhierarchyobjectives?

答案:CorporateobjectivesThevalueoftheP/Eratioreflectsthemarket'sappraisaloftheshare'sfutureprospects.

答案:对AprojectwithapositiveNPVatthecompany’scostofcapitalgetgreat

ROIorRIresults.

答案:错TQMphilosophyincludinganyFailureandpoorqualityareunacceptable？

答案:对Operatinggearing=Variablecosts/Fixedcosts

答案:错Riskydecisionsareunprecedented.

答案:错Qualitativemodelmayaugementquantitativemodelsgivingafurtherrangeoffactorstoconsiderwhenassessingfailure.

答案:对Costofappraisalarethecostsincurredinordertoensurethatoutputsproducedmeetrequiredqualitystandards？

答案:对TheprojectshouldnotbeacceptediftheIRRisworsethanthefirm'scostofcapital.

答案:对Investmentcentersincludemanyprofitcenters.

答案:对Thefixedbudgetmaybepreparedatanumberofactivitylevelsandcanbe'flexed'orchangedtotheactuallevelofactivityforbudgetarycontrolpurposes.

答案:错PBITisprofitafterinterestandtax

答案:错BusinessstructureincludeFunctionalform、DivisionalformandNetworkform.

答案:对Totalqualitymanagement(TQM)istheprocessofapplyingazerodefectsphilosophytothemanagementofallresources

答案:对Activitybasedmanagement(ABM)istheuseofABCinformationformanagementpurposestoimproveoperationalandstrategicdecisions.Performanceshouldimproveasaresult

答案:对Activity-basedcosting(ABC)canbeappliedtoalloverheadcosts,notjustproductionoverheads.

答案:对TheobjectiveofEVAwastofocusonthewaysinwhichcorporatevalue(shareholdervalue)canbeaddedorlost.

答案:对ROIisthedivisionalequivalentofROCE

答案:对EVAisameasureofperformancethatisdirectlylinkedtoshareholder

wealth.

答案:对Thelargermarketsize,thebiggerthreatthemewentrantsenterintotheindustry

答案:对Supplierscaninfluencethecostandqualityofgoodsandservices

答案:对TheROIwillincreasewiththeageoftheasset，thisisgoodforacompany.

答案:错ABBmightbeappropriatefortheorganisationanditsactivitiesandcoststructures.

答案:错Strategiclevelcollectsinformationmostlyfrominternalandexternal.

答案:错Transferpriceisthepriceatwhichgoodsorservicesaretransferredfromonedepartmenttoanother,orfromonememberofagrouptoanother.

答案:对Standardcostingmethoddoesnotreflecttheeffortsofthesellingdivision.

答案:对A-scorefocusmainlyoninternalfactorsandindicatorsofperformance.

答案:对Afirmshouldnothaveabalancedportfolioofproductsorbusinessunits.

答案:错Capitalemployed=totalassetslesscurrentliabilitiesortotalequityplusshort-termdebt.

答案:错Abottom-up(orparticipate)budgetisonethatisimposedonthebudgetholderbyseniormanagement.

答案:错ROCEasaperformancemeasureisthatitcannotencourageshort-termdecisionmaking.

答案:错whatcriteriacandesigningatransferpricingpolicy？

答案:divisionperformancemeasurement;goalcongruence;divisionalautonomyConventionalmanufacturingapproachestendedtoinvolve？

答案:Focusonimprovingoutputperhourtogainefficiencyandreduceunitcost.;Longproductionrunsdeterminedbyeconomicbatchquantities;Useofinventoriesasabuffertocopewithfluctuationsinlevelsofdemand;StandardisationofproductrangestogainefficiencyWhatisthemainmeasureoffinancialleverage?

答案:EPS;FinancialriskThecentralisedstructureresultsin:

答案:Dataisthenaggregatedandanalysedattheupperlevelforplanningandcontrolpurposes.;Databeingpassedfromthefunctionalleveltotheupperlevel.;Feedbackisthengivenatfunctionallevel.sixsigmaassessedallprocessintothreecategories

答案:Non-valueadding;Valueadding;NecessarysupporttovalueaddingactivitiesWhatarethecharacteristicsofMissionstatement

答案:Open-ended;Brevity;Distinctiveness;FlexibilityAdvantagesoftransferprices?

答案:Fairmeasuredivisionalperformance;Maintaindivisionalautonomy;CorporateprofitmaximisationEssentialfactorsforcontinuousimprovement？

答案:Employees'awarenessoftheirroleintheachievementoftheorganisation'sstrategy;Good,objectiveinformationabouttheorganisation'senvironmentsothatitsoutcomes;Theopportunityforallemployeestocontributetothecontinuousimprovementprocess.;TotalcommitmentfromseniormanagementWhatprojectsdoesEBITDAcontain?

答案:Tax;Interest;Earnings;DepreciationandamortisationWhicharetheassumptionoflearningcurve?

答案:Theprocessisrepetitive;Theprocessislabourintensive;Theproductisnew;Theproductiscomplex;TherearenobreaksinproductionWhatdoesTheBostonConsultingGroupmatrixhelpsthemanagementofanorganisationassess?

答案:strategicbusinessunits;services;productswhatisthefeatureofgoodinformation?

答案:timely;relevant;inspiringtheirconfidence;accurateWhatarethefourmajorfinancialperformanceindicators?

答案:Liquidity;SurvivalandGrowth;Profitability;GearingWhatdoesstrategicmanagementinclude?

答案:Control;Planning;DecisionmakingprinciplesofTotalqualitymanagement？

答案:Applytowholeorganisation;getthingsrightfirsttime.;Customerfocus.Whicharethe“hard”elementsofbusinessbehaviors?

答案:strategy;structureWhichisnotbelongtothehierarchyofobjectives?

答案:Quality;VisionWhichareattitudestocorporateethics?

答案:Responsivecompanies;Ethicalorganisations;Legalisticorganisations;Emergingethical;AmoralorganisationsTheadvantagesofhavingaQMS

答案:Animprovementintheorganisation'sabilitytodeliveroutputsofconsistentlysatisfactoryquality;Animprovedlevelofstaffcommitmentbasedonprideinwork;Improvedcustomerrelationships,withfewercomplaintsandincreasedturnoverWhatareNormalCSFs?

答案:Profitability;Customersatisfaction;Supplychain;QualityWhichindicatorsthatarenotavailableforappraisingindividualprojects?

答案:EVAWhichisnotthekeyfatorsforbusinesssuccess?

答案:ScopeCostcentrefocuson

答案:costWhichisnottheroleintheplanningprocess?

答案:EvaluatingWhichisnotbelongtofourstrategies?

答案:sellWhichistheroleofmeasures?

答案:ProvideabasisforrewardWhichkindofcompanyistheZ-scoremodelwasorginallydesignedforusein?

答案:ManufacturingcompanyWhataretheadvantagesofROI？

答案:WidelyusedandacceptedWhatisabouttocreatevalueforstakeholder?

答案:PerformanceWhichofthefollowingaffectsthethreatofsubstitution?

答案:Therearemultiplesubstituteservicesinthemarketandsomeofthemarerelativelycheaper.Usingfinancialinformationtopredicttakesnoaccountofcurrentandfuturesituations.

答案:对Whichofthefollowingaredisadvantageoffinancialpredictionmodel?

答案:Theunderlyingfinancialinformationmaynotbereliable.;Theuseofcreativeandfraudulentinaccounting.;TakesnoaccountofcurrentandfuturesituationsVerylargeincreaseinintangiblenon-currentassetsisnotanindicatoroffinancialdiffitity.

答案:错Theonedisadvantageoffinancialpredictionmodelisthatsignificanteventscantakeplacebetweentheendofthefinancialyearandthepublicationoftheaccounts.

答案:对Symptomoftroublecanbedividedintofinancialaspectsandnon-financialaspects.

答案:对InZ-score,thelowerafirm’sscore,thegreaterlikelihoodthereisofitgoingbankrupt.

答案:对Disadvantagesoftransferprices？

答案:Nothaveanequivalentmarketprice;Marketpricemaybetemporary.;Externalmarketmaybeperfect,havetoreducepricetosellexternally.;DisincentivetouseupsparecapacityTransferpricesmaybebasedonmarketprice(oranadjustedmarketprice)wherethereisanexternalmarketfortheitembeingtransferred.

答案:对ransferpricesshouldincludeopportunitycostsoftransfer.

答案:对Fullcost(includingfixedoverheadsabsorbed)incurredbythesupplyingdivisioninmakingthe'intermediate'productischargedtothereceivingdivision.

答案:对HowareKaizengoalsmet?

答案:Improvementsinproductioncycletime;Eliminationofwaste;Reductionofnon-valueaddedactivitiesandcostsTheIRRisthediscountratewhentheNPV=0.

答案:对ImplicationsofJITforperformancemanagement？

答案:Shiftfromencouragingefficiencytoencouragingquality,;Providecell-basedincentiveslinkedtoquality,speedofresponseor‘cellprofit’;AcceptslacktimeratherthanpursuitofcontinuousefficientworkingAnincreaseinROCEcouldbeachievedbyIncreasingoperatingprofitandcapitalemployed.

答案:错AdvantagesofBalancedscorecard？

答案:linkstolong-termobjectivesaswellasshort-termones.;Financialandnon-financialmeasures;Itlooksatbothinternalandexternalmatters.Managementinformationfrominternalischeap.

答案:对Keyfactorstoconsiderwhenevaluatingthesuitabilityofareportinclude:

答案:Themodelofcirculation;Thenatureoftheinformationrequired;Thelevelofmanagementrequiringthereport;ThefrequencyofthereportBigdata

is'high-volume,high-velocityandhigh-varietyinformationassetsthatdemandcost-effective,innovativeformsofinformationprocessesforenhancedinsightanddecisionmaking.'

答案:对DevelopmentsinITsystemshavemadeitfareasierforuserstoinstantlyaccessdatavia:

答案:Remoteinputofdata;Datasharing;Enterpriseresourceplanningsystems;DatabaseanalysisGlobalisationandcompetitionrequire

external,forward-lookingfocus,withgreaterfacilities

formodelling.

答案:对Leanproduction

isaphilosophyofproductionthataimstominimisetheamountofresources(includingtime)usedinallactivitiesofanenterprise.

答案:对（

）

involvestheprovisionofinformationformanagerstousetoassistintheirdecision-makingandtohelpensurethesmoothrunningoftheirorganisations.

答案:Managmentaccountingprofitcentersfocuson

bothrevenueandcost

.

答案:对Whichiscorrectaboutthefollowingstatements?

答案:Structuriseistoremoveanyitemsthatarenotrequiredforaprocess,andtoleaveonlythosewhicharerequired.;Standardiserevisiteachofthethree'S'sfrequently,toensurethattheybecomepartofyourregularroutine.;Sanitiseensuretheworkingenvironmentiskeptclean.;Systemisehighlightstheneedtoapproachtaskssystematically.WhatisSpecificpurposeofMAinformation?

答案:Planforfuture;Makedecision;Controlbusiness;Measureperformanceeconomiesofscalewillinfulence

thethreatofnewentrantstotheindustry

答案:对（

）

istheamountofriskanorganisationiswillingtotakeonorispreparedtoacceptinpursuingitsstrategicobjectives.

答案:RiskappetiteThePESTanalysismainlydiscussmacroenvironment.

答案:对Whichofthefollowingaffectsthebargainingpowerofcustomers?

答案:thenumberofcustomerHowtoeliminaterisksanduncertainties

答案:focusgroups;marketresearchDecisionsupportsystemgivesseniorexecutivesaccesstointernalandexternalinformation.Informationispresentedinauserfriendly,summarisedformwiththeoptionto‘drilldown’toagreaterlevel