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[主观题]

A management consultancy recovers overheads on chargeable consulting hours. Budgeted overh

eads were $615,000 and actual consulting hours were 32,150. Overheads were under-recovered by $35,000. If actual overheads were $694,075, what was the budgeted overhead absorption rate per hour?

A、$19.13

B、$20.50

C、$21.59

D、$22.68

提问人:网友dh_java 发布时间:2022-01-07
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更多“A management consultancy recov…”相关的问题
第1题
听力原文:Weight loss is a tricky topic. Lots of people are unhappy with their present weig

听力原文: Weight loss is a tricky topic. Lots of people are unhappy with their present weight, but most aren't sure how to change it —and many would be better off staying where they are. You may want to look like the models or actors in magazines and on TV, but those goals might not be healthy or realistic for you. So what should you do about weight control?

Being healthy is really about being at a weight that is right for you. The best way to find out if you are at a healthy weight or if you need to lose or gain weight is to talk to a doctor or dietitian. He or she can compare your weight with healthy norms to help you set realistic goals. If it turns out that you can benefit from weight loss then you can follow a few of the simple suggestions listed below to get started.

Weight management is about long-term success. People who lose weight quickly by crash dieting or other extreme measures usually gain back all (and often more) of the pounds they lost because they haven't permanently changed their habits. Therefore, the best weight management strategies are those that you can maintain for a lifetime.

Suggestion one: make it a family affair. Ask your mom or dad to lend help and support and to make dietary or lifestyle. changes that might benefit the whole family, if possible. Teens who have the support of their families tend to have better results with their weight management programs. But remember, you should ail work together in a friendly and helpful way —making weight loss into a competition is a recipe for disaster!

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A.To compare his/her weight with the data on the Internet.

B.To compare his/her weight with that of a actor/actress.

C.To consult a doctor.

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第2题
请根据短文内容,回答题。 The Workers" Role in ManagementTraditionally, it has been the

请根据短文内容,回答题。

The Workers" Role in Management

Traditionally, it has been the workers&39; role to work and management&39;s role to manage.<br>

Managers have planned and directed the firm&39;s operations with little thought to consulting the labor force. Managers have rarely felt compelled to obtain the workers&39; opinions or to explain their decisions to their employees. At most, companies have provided "suggestion boxes" in which workers could place ideas for improving procedures. In recent years, however, many management specialists have been arguing that workers are more than sellers of labor--they have a vital stake in the company and may be able to make significant contributions to its management. Furthermore,major company decisions profoundly affect workers and their dependents. This is particularly true of plant closings, which may put thousands on the unemployment lines. Should workers, then play a stronger role in management?<br>

Workers should have a role in management. At the very least the labor force should be informed of major policy decisions. (A common complaint among rank-and-file workers is the lack of information about company policies and actions.) Between 1980 and 1985 about five million workers were the victims of plant closings and permanent layoffs, often with no warning. At least 90 days- notice ought to be given in such instances so that workers have time to adjust.<br>

Management should consult workers before closing a plant because the workers might be able to suggest ways of improving productivity and reducing costs and might be willing to make concessions that will help keep the plant operating.<br>

It should become a general practice to include workers in some managerial decision making.<br>

There ought to be representatives of the workers on the firm&39;s board of directors or other major policymaking groups. If rank-and-file workers are given a voice in the planning and management of the work flow, they will help to make improvements, their morale will rise, and their productivity will increase. As a further incentive they must be given a share in the company&39;s profits. This can be done through employee stock ownership plans, bonuses, or rewards for efficiency and productivity. Finally, when a plant can no longer operate at a profit, the workers should be given the opportunity to purchase the plant and run it themselves.

It can be inferred from Paragraph 1 that managers__________. 查看材料

A.were not qualified.

B.seldom obtain workers"opinion.

C.dislike suggestion workers opinions.

D.never consulted the labor force.

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第3题
"There are always opportunities to meet and work with interesting people in an internation
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Mott's thoughts are echoed in the brochures of universities and colleges around the world which offer programs in hotel management. IMHI: Institute de Management hotelier International in France, whose graduate programs are administered by two prestigious institutions—Cornell University and Group ESSEC—concurs, "The hospitality industry continues to internationalize its market and its development. "

"By the year 2000, business forecasts predict that the hospitality industry will be the largest business in the world. This tremendous growth will offer the properly trained management candidate an unlimited opportunity for success," writes the Hotel Consult SHCC Colleges, which has schools in Switzerland, the United States and Australia.

Hotel management provides a practical, interdisciplinary education. Students who have been well educated in hotel management, whatever the area of concentration, can market their skills universally. Dr. Roy Wood, department head of the Scottish Hotel School at the University of Strathclyde in Scotland—one of the United Kingdom's premier hotel management programs—emphasizes that, "graduates from hospitality programs are very attractive to other industries. "

Most hotel management curriculums offer a range of major area courses, including food and beverage management, culinary theory and practice, hotel development and planning, restaurant management and hotel operations. As with most business schools, the majority of the course-work will be fulfilled in required courses for management, accounting, marketing and economics. Additionally, students may take elective courses in chemistry, environmental science, information technology, psychology, sociology, writing and languages.

Courses vary by length, credentials earned, focus and language of instruction. Many European undergraduate programs last from 24 to 30 months and award a diploma upon graduation. IHTTI in Neuchatel, Switzerland offers a three-year degree program in conjunction with the University of Bournemouth. University courses take three or four years to complete, usually earning the student a Bsc. Graduate schools require a one-to-two-year commitment.

Hotel management programs are widely available in Europe and North America, yet virtually non-existent elsewhere. For this reason, these programs attract a culturally diverse student body. In some cases, 95% of the students are foreign born. At HOSTA, in Switzerland, the students are expatriates from 40 nations.

While English and French are the most common languages on campus, as well as within the hospitality industry, students are encouraged to learn several languages to enhance their careers.

"Each (educational host) country has its strengths," explains Roy Wood, "For example, Switzerland is recognized for producing graduates who are strong in food, beverage and accommodation management and the United States is known for its expertise in operations. "

Switzerland has long been regarded as the traditional seat of the hospitality industry. No list of preeminent hotel schools would omit the Ecole Hoteliere de Lausanne which began as a school for children whose families were in the hotel business. It would also include: Center International; the Swiss Hotel Association Hotel Management School, " Les Roches "; the SCHHs Institute Hotelier "Cesar" Ri

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第4题
Principles in Japanese OrganizationsDuring the 1970s and 1980s, American managers invested

Principles in Japanese Organizations

During the 1970s and 1980s, American managers invested much time and money studying Japanese approaches to management because of the fine quality of Japanese products and the general productivity of their organizations. While the American and Japanese cultures differ significantly in many ways, it is still possible to examine Jap0nese management and discover several relevant principles.

Extensive studies of Japanese organizations have demonstrated that Japanese managers stress the following:

Bottom-up Initiative

Japanese managers believe that change and initiative within an organization should come from those closest to the problem. So they elicit(引起) change from below. Top-level Japanese managers see their task as creating an atmosphere in which subordinates are motivated to seek better solutions. The difference is that Western style. decision-making proceeds mostly from top management and often does not consult middle management or the worker while in Japan, ideas can be created at the lowest levels, travel upward through an organization and have an impact on the eventual decision. This is "bottom up".

Top Management as Motivator

Japanese managers do not view themselves as having all the answers. When a subordinate brings in a proposal, the manager neither accepts nor rejects it. Rather, he tactfully, politely asks questions, makes suggestions, and provides encouragement.

Middle Management as Impetus for and Shaper of Solutions

In the Japanese system, junior (middle) managers are initiators who perceive problems and formulate tentative (尝试的) solutions in coordination with others. They are not functional specialists who carry out their boss's directives. Because so much emphasis is placed on coordination and integration,' solutions to problems evolve more slowly, but they are known and understood by all those who have been a part of the solution generation process. Horizontal communication is stressed as essential to the coordination of problem-solving efforts.

Consensus(多数人的意见) as a Way of Making Decisions

The Japanese are less inclined to think in terms of absolutes, that is, the solution (which is right) versus the alternatives (which are wrong). Rather, they recognize a range of alternatives, several of which might work and all of which possess advantages and disadvantages. When a group makes a decision, all members become committed to the chosen solution. From a Japanese perspective, that commitment, and the ensuing dedication toward working to make the solution successful, is probably more important than the objective quality of the decision. The Japanese have an interesting concept of consensus. Those who consent to a decision are not necessarily endorsing(签署) it. Rather, consent means that each person is satisfied that his point of view has been fairly heard, and although he or she may not wholly agree that the decision is the best one, he or she is willing to go along with it and even support it.

Concern for Employees' Personal Well-being

Japanese managers have a kind of paternalistic (家长试作风的) attitude toward their employees. Traditionally, Japanese organizations have offered their workers housing, extensive recreational facilities, and lifetime employment. The Japanese believe that it is impossible to divorce a worker's personal and professional lives. Good managers express concern for workers as persons with homes and families as well as for the quality of the products the workers produce. Managers typically work alongside their subordinates, counsel them regarding their personal lives, and encourage much peer interaction.

Advantage or Disadvantage

It is interesting that principles that are considered, Joy many to be advantages of the Japanese system can also be viewed as problems, at least from an American perspec

A.Y

B.N

C.NG

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第5题
Consult the dictionary or some other materials to find out the differences of denotation and connotation of words.
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第6题
Brad, a client who is to discuss promotion on products. He should consult with the Sales and Marketing Department.
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第7题
[A] confirm [B] confer [C] consult [D] consider

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第8题
You must lern to consult your feelingsnd your reson ________ you rechny decision.lthoughB.
You must lern to consult your feelingsnd your reson ________ you rechny decision.lthough B.before C.becuse D.unless

A.although

B.before

C.because

D.unless

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第9题
In ancient time, the Book of Changes was used only in royal courts by the high priests to consult political affairs of the states.
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第10题
In choosing a career, one may consult the opinion of his______.

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