到目前为止，Ra Solar Ltd很少关注绩效管理和衡量的正式系统。
编写一份草案，为高级管理团队提供理论依据，该团队考虑使用平衡计分卡和有效的基准测试可以如何帮助Ra Solar Ltd专注于并改善其总体绩效
对于平衡计分卡的四个视角中的每一个，请确定一个您认为适当的目标和一个目标，以确保Ra Solar Ltd达到其战略目标。确保在每种情况下都说明为什么该目标合适，以及为什么选择的目标将有助于实现该目标。
BF3301 A bùfèn shìlì wèntí
BF3301 SECTION A SAMPLE QUESTIONS
Ra Solar is a manufacturer of solar panels. In order to maintain a niche in this market, the company has invested heavily in the latest technology and innovative production techniques in order to refine the product thereby making it more lightweight and efficient. Their success in this area has created a strong brand with a reputation for quality and personal customer service. Whilst the company has not been able to compete directly with the much larger global manufacturers, it has grown to become the largest manufacturer of solar panels in the UK.
- Vision – Use innovative solutions to create a sustainable way to protect the world’s resources delivered through the commitment and drive of our employees to the satisfaction of our customers.
- Innovation – We will continue to work with the latest technology available to improve the electricity generative capabilities of our solar panels and to enhance the design with end user convenience in mind.
- Employees – We will continue to invest in the training and welfare of our employees and maintain the open corporate culture of team working and communication.
Until now little attention has been paid in Ra Solar Ltd to formal systems of performance management and measurement.
Typical questions that could be set in section A:
- Produce a draft paper which provides a rationale for the Senior Management team which considers how the use of a Balanced Scorecard and effective benchmarking could help Ra Solar Ltd focus on and improve its overall performance
- For each of the FOUR perspectives of the Balanced Scorecard identify ONE objective and ONE target that you consider appropriate for ensuring Ra Solar Ltd meets its strategic objectives. Ensure in each case you explain why the objective is suitable AND why your chosen target will help meet the objective.
SECTION B QUESTIONS
Your manager is preparing to speak to the customer who is threatening to take their business elsewhere. You have been asked to gather some relevant information that he may use in his negotiations with the customer.
You discover the following information:
The customer called Energy2U, and has been a customer since 2010, they regularly buy a solar panel which is specifically designed for flat roofs (code number FRP1). You discover this solar panel accounts for 25% of total annual sales and is bought by 10 customers (including Energy2U). The pricing methodology has always been to add a profit margin to the total cost of production to achieve a 25% return on sales. The following standard cost info for one solar panel FRP1:
Current cost of a solar panel frame is £15 and this frame will be fitted with 4 solar cells at a transfer price of £8 each. Electrical components have to be bought in and have been sourced at a cost of £5.25. A prototype was made and took 2 hours and it is expected we will pay £8 per hour for labour. The absorption of fixed costs added to any product represents 30% of the resulting total cost.
On investigation you also find out that Energy2U has been offered a selling price of £115 by a competitor.
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