问题 A1

Ra Solar 是一家太阳能电池板制造商。为了在这个市场上保持一席之地,该公司已在最新技术和创新生产技术上进行了大量投资,以精炼产品,从而使其更加轻巧和高效。他们在这一领域的成功创造了一个强大的品牌,在质量和个人客户服务方面享有盛誉。虽然该公司无法与规模更大的全球制造商直接竞争,但它已发展成为英国最大的太阳能电池板制造商。


愿景 – 使用创新的解决方案创造一种可持续的方式来保护通过我们员工的承诺和驱动力提供的世界资源,以满足我们的客户。

到目前为止,Ra Solar Ltd 很少关注正式的绩效管理和衡量系统。


制作一份草稿,为高级管理团队提供理由,考虑使用平衡计分卡和有效的基准测试如何帮助 Ra Solar Ltd 专注于并提高其整体绩效。

对于平衡计分卡的四个观点中的每一个,确定您认为适合确保 Ra Solar Ltd 实现其战略目标的一个目标和一个目标。确保在每种情况下都解释为什么目标是合适的,以及为什么你选择的目标将有助于实现目标。





客户名为 Energy2U,自 2010 年以来一直是客户,他们定期购买专为平屋顶设计的太阳能电池板(代码编号 FRP1)。您发现该太阳能电池板占年总销售额的 25%,被 10 个客户(包括 Energy2U)购买。定价方法一直是在总生产成本中增加利润率,以实现 25% 的销售回报。一块太阳能电池板 FRP1 的以下标准成本信息:

太阳能电池板框架的当前成本为15英镑,该框架将装有4个太阳能电池,转让价格为每个8英镑。电气组件必须购买,并且采购成本为 5.25 英镑。制作了一个原型,花了2个小时,预计我们每小时将支付8英镑的人工费。添加到任何产品的固定成本的吸收占最终总成本的 30%。

在调查中,您还发现 Energy2U 被竞争对手提供了 115 英镑的售价。

Question A1

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.


Company Strategy


  • 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:


  1. 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.


  1. 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.




Question B1

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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