本次英国代写主要为战略管理会计限时测试
BF3301 A部分示例问题
问题A1
Ra Solar是太阳能电池板的制造商。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投入巨资，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。尽管该公司无法直接与更大的全球制造商竞争，但已成长为英国最大的太阳能电池板制造商。
公司战略
愿景–使用创新的解决方案，以可持续的方式来保护全球资源，这是通过员工的承诺和驱动力来满足客户的要求而实现的。
创新–我们将继续与可用的最新技术合作，以提高太阳能电池板的发电能力，并在考虑到最终用户的便利性的前提下增强设计。
员工–我们将继续投资于员工的培训和福利，并保持团队合作和沟通的开放企业文化。
到目前为止，Ra Solar Ltd很少关注绩效管理和衡量的正式系统。
可以在A部分中设置的典型问题：
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。
B部分问题
问题B1
您的经理正准备与威胁将其业务转移到其他地方的客户交谈。您被要求收集一些相关信息，以供他与客户进行谈判时使用。
您发现以下信息：
客户称为Energy2U，自2010年以来一直是客户，他们定期购买专门为平屋顶设计的太阳能电池板（代码号FRP1）。您会发现此太阳能电池板占年度总销售额的25％，并被10个客户（包括Energy2U）购买。定价方法始终是在生产总成本中增加利润率，以实现25％的销售回报率。一个太阳能电池板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。电气元件必须购买并以5.25英镑的价格采购。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。吸收添加到任何产品中的固定成本占最终总成本的30％。
在调查中，您还发现竞争对手向Energy2U的销售价格为115英镑。
BF3301 A bùfèn shìlì wèntí
BF3301 SECTION A SAMPLE QUESTIONS
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:
- 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
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.