5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely onthe use of traditional financial measures in order to assess the performance of GER since it commenced operationsin 1992. The Managing Direc

题目

5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on

the use of traditional financial measures in order to assess the performance of GER since it commenced operations

in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to

the adoption of a balanced scorecard approach to performance measurement within GER.

Required:

(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption of

a balanced scorecard approach to performance measurement within GER. (8 marks)

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(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess thecustomer perspective of the balanced scorecard of GER. (3 marks)

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(iii) assesses TSC in terms of financial performance, competitiveness, service quality, resource utilisation,flexibility and innovation and discusses the interrelationships between these terms, incorporatingexamples from within TSC; and (10 marks)

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(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess thequality of service provided to its clients. (3 marks)

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(b) The Superior Fitness Co (SFC), which is well established in Mayland, operates nine centres. Each of SFC’scentres is similar in size to those of HFG. SFC also provides dietary plans and fitness programmes to its clients.The directors of HFG have decided that they wish to benchmark the performance of HFG with that of SFC.Required:Discuss the problems that the directors of HFG might experience in their wish to benchmark the performanceof HFG with the performance of SFC, and recommend how such problems might be successfully addressed.(7 marks)

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A financial ______ should be carried out for any potential venture in the manufacturing sector, in order to assess the relationship between production volume, production cost and profits.A．break-even analysisB．benefit streamsC．IRR analysisD．capital cost

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For years people have been saying that the railways are dead. We all keep hearing that trains are slow, that they lose money, that they’re dying. But this is far from the true. In these days of expensive oil, the railways have become highly competitive with motorcars and planes. If you want to carry people or goods from place to place, they’re cheaper than planes. And they have much in common with planes. A plane goes in a straight line and so does a railway. What is more, a railway takes you from the heart of a city center. It doesn’t hold you up as a car does, in endless traffic jams. And a single train can carry goods which no plane or motorcar could ever do.Far from being dead, the railways are very much alive. Modern railway lines give you a smooth, untroubled journey. Where else can you eat well, sleep in comfort, feel safe and enjoy the scene while you are traveling at speed at the same time? And we are only at the beginning. For we have just entered the age of super-fast trains, trains traveling at 150 miles an hour and more. Soon we will be wondering why we spent so much on motorways we can’t use because we have not enough money to buy the oil and planes we can’t fly in for the same reason.1. Some people think the railways are dead for many reasons EXCEPT that ____.A. planes and motorcars have taken the place of trainsB. oil is expensive todayC. trains are slowD. railways lose money2. The writers idea seems to be that ______.A. we can do without railwaysB. trains have much in common with motorcars and planesC. motorcars and planes are not as good as trainsD. trains are as good as motorcars and planes3. According to the writer, which of the following is NOT the advantage of railways?A. It is cheaper to travel by train than by plane.B. Super-fast trains travel even faster than planes.C. The railway station is usually at the center of a city.D. A train carries more goods than a motorcar or plane does.4. The writer thinks that the railways, far from being dead, are very much alive because ___________.A. we can have a smooth and untroubled journeyB. we’ll not have enough money to fly everywhereC. we can now travel in super-fast trainsD. all of the above5. The best title for this passage may be ________.A. The Best Choice: Train, Motorcar or PlaneB. The Dying RailwaysC. Super-fast Trains in the FutureD. Not the End, But the Beginning

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第7题

Rate your level of proficiency with managing and maintaining a server environment, including monitoringsystem and server performance, managing Web servers, monitoring and analyzing events, managing softwareupdates and site licenses, monitoring file and print servers, and managing servers remotely. （）A. I am considered an expert on this. I have successfully done this multiple times without assistance or error. I train or supervise others on this activity. Others come to me when they have questions or need assistance with this.B. I have successfully done this without assistance and with few errors, but I do not train or supervise others on this activity.C. I am proficient at this. I have successfully done this on my own, but I occasionally require assistance for some types of problems encountered when doing this and/or occasionally make minor errors.D. I have successfully done this with the assistance of others or specific instructions.E. I am a novice. I have not done this yet or I am learning.

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5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely onthe use of traditional financial measures in order to assess the performance of GER since it commenced operationsin 1992. The Managing Direc

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