题目内容
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Each year, managers wear special service clothes and work in the park to ______.
A．set a good example for the employees
B．remind themselves of their duties at Disney
C．gain a better idea of the company's objectives
D．take the place of employees who are on holiday
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Each year, managers wear special clothes and work in the park to ______.
A．set a good example for employees
B．remind themselves of their beginning at Disney
C．gain a better view of the company's objectives
D．replace employees on holiday
Designit pays each of its three sales managers an annual salary of $150,000, plus an individual bonus based on sales targets set at the beginning of the year. There are always two levels of bonus that can be earned, based on a lower and an upper level of fee income. For the year ended 30 November 2012, for example, each of the sales managers was given a lower target of securing $1·5m of fee income each, to be rewarded by an individual bonus equating to 20% of salary. If any of the managers secured a further $1·5m of fee income, their bonus would increase by 5% to the upper target of 25%. None of the managers achieved the upper target but all of them achieved the lower one.
This is the same every year and Designit finds that often the managers secure work from several major clients early in the year and reach the $1·5m target well before the year has ended. They then make little effort to secure extra fees for the company, knowing that it would be almost impossible to hit the second target. This, together with a few other problems that have arisen, has made the company consider whether its current budgeting process could be improved and whether the bonus scheme should also be changed.
Designit is now considering replacing the fixed budget with a monthly rolling budget, which Designit believes will make the budgeting process more relevant and timely and encourage managers to focus on the future rather than the past. It would also prevent the problem of targets being met too early on in the year by the sales managers because the targets would be set for monthly performance rather than annual performance. For example, a manager could be given a target of securing $200,000 fee income in the first month for a reward of 2% of salary. Then, depending on what is happening both within the business and in the economy as a whole, at the end of the first month, a different target fee income could be set for the second month.
Required:
(a) Explain what a monthly rolling budget is and how it would operate at Designit. (4 marks)
(b) Discuss the problems that may be encountered if Designit decides to introduce monthly rolling budgets together with a new bonus scheme, such as the one outlined above. (6 marks)
(c) Discuss the problems with the current bonus scheme and, assuming that the company decides against introducing rolling budgets, describe and justify an alternative, more effective bonus scheme that could be introduced. (6 marks)
(d) Discuss the risk of using the company accountant’s own spreadsheets for budgeting. (4 marks)
听力原文： I want to thank you, the team managers, for taking this time out of your busy schedules to be informed of the updates on our computer system. Since we've seen an increase in sales of 19% from year to year, we also needed to increase data on the sales of each item. Therefore, a few new servers have been bought, and the networking capabilities have been updated. You will notice a gray booklet on your desk once you arrive at your workstation from lunch. Please follow its instructions to install three new programs. The first program will help with the tracking of inventory. The second program will assist you in the management of your client listings. And the third program will manage your internal communications. We have streamlined the three communication channels into one. Now it will only be necessary to check this one channel whenever you are checking for and sending internal messages.
Who is most likely the audience of this talk？
A．Department managers.
B．Sales representatives.
C．Computer programmers.
D．All employees.
Like other athletic counterparts, group organized to perform. business, community and governmental functions can achieve far more when they work as "teams". Unfortunately, many leaders fail to recognize and apply the same principles, as they would while coaching a sport. In a work organization they do not understand how to transform. their group into a productive team. One reason may be that feedback in the form. of results is not as quick or dramatic as in athletics. Problems can go unnoticed and corrective action if taken can be slow in coming.
Effective teamwork knows no level. It is just as important among top executives, as it is among middle managers, first line supervisors or the rank and file. The absence of teamwork at any level will limit organization effectiveness and can eventually kill an organization.
It can be inferred(推断出)that the main idea of this passage is ______.
A．cooperation in sports
B．productive team
C．advantages of being in a team
D．effective teamwork
Millions of people pass through the gates of Disney's(迪斯尼的) entertainment parks in California, Florida and Japan each year. What makes these places so attractive？ What makes foreign kings and queens and other important people want to visit these Disney parks？ Well, one reason is the way they are treated once they get there. The people at Disney go out of their way to serve their "guests", as they prefer to call them, and to see that they enjoy themselves.
All new employees, from vice(副) presidents to part-time workers, begin their employment by attending Disney University and taking "traditions I". Here, they learn about the company's history, how it is managed, and why it is successful. They are shown how each department relates to the whole. All employees are shown how their part is important in making the park a success.
After passing "Traditions I", the employees go on to more specialized(专门的) training for their specific jobs. No detail is missed. A simple job like taking tickets requires four eight-hour days of training.
Even Disney's managers get involved in the daily management of the park. Every year, the managers leave their desks and business suits and put on special service clothes. For a full week, the bosses sell hot dogs or ice cream, take tickets or drive the monorail(单轨车), and take up any of the 100 jobs that make the entertainment park come alive. The managers agree that this work helps them to see the company's goals more clearly.
The first day they come to Disney parks, all new employees ______.
A．begin by receiving on-the-job training
B．must learn several different jobs
C．work as ticket takers at the gate
D．have already attended Disney University
All new employees, from vice-presidents to part-time workers, begin their employment by attending Disney University and taking “Traditions I”. Here, they learn about the company's history, how it is managed and why it is successful. They are shown how each department relates to the whole. All employees are shown how their part is important in making the park a success.
After passing “Traditions”, the employees go on to more specialized training for their specific (具体的 ) jobs. No detail is missed. A simple job like taking tickets requires eight-hour days of training. When one ticket taker was asked why it took so much training for such a simple, ordinary job, he replied, “What happens if someone wants to know where the rest rooms are, when the parade starts or what bus to take back to the campgrounds？ ... We need to know the answers or where to get them quickly. Our constant aim is to help our guests enjoy themselves.
Even Disney's managers get involved in the daily management of the park. Every year, the managers leave their desks and business suits and put on special service clothes. For a full week, the bosses sell hot dogs or ice cream, take tickets or drive the monorail, and take up any of the 100 jobs that make the park come alive. The managers agree that this week helps them to see the company’s goals more clearly.
All these efforts to serve the public well have made Walt Disney famous. Disney is considered by many as the best mass (团体) service provider in America or the world.
(1)The first day they come to Disney parks, all new employees _________.
A、begin by receiving on-the-job training
B、must learn several jobs
C、begin as ticket takers
D、have already attended Disney University
(2)The main aim of the Disney employees is to _________.
A、learn all parts of the business
B、see that their guests enjoy themselves
C、be able to answer all kinds of questions
D、keep their important guests happy
(3)After passing “Traditions I”, the new employees ________.
A、must start their work at once
B、can begin with some simple jobs
C、must receive another 32 hours of training
D、must go on to more specialized training
(4)Each year, managers wear special service clothes and work in the parks to______
A、set a good example for employees
B、remind themselves of their beginnings at Disney
C、replace employees on holiday
D、get a good view of the company's aims
(5)Which of the following is NOT true according to the passage？
A、Visitors learn about the history of Disney in its entertainment parks.
B、Disney attracts people from all over the world.
C、Parades are regularly held in Disney's entertainment parks.
D、Disney's managers are able to do almost all kinds of work in the Disney parks.
听力原文： Business and public organizations spend tens of millions of dollars each year on development programs to improve their managers' interpersonal skills. You'd think, therefore, that there would be little debate over whether such skills can be effectively taught. But there are diverse opinions on this question.
On one side are those who view interpersonal skills as essentially personality traits that are deep-rooted and not inclined to change. Just as some people are naturally quiet, while others are outgoing, the anti-training side argues that some people can work well with others while many cannot. That is, it's a talent you either have or you don't. They believe that no amount of training is likely to convert individuals with highly offensive interpersonal styles into "people-oriented' types.
The skills advocates have an increasing body of experimental research to support their case. For instance, there is evidence that training programs focusing on the human relations problems of leadership, supervision, attitudes toward employees, communication, and self-awareness produce some improvement in managerial performance.
Nothing in the research suggests that skills training can magically trans form. the interpersonally incompetent into highly effective leaders. But that should not be the test of whether interpersonal skills can be taught. The evidence strongly demonstrates that these skills can be learned. Although people differ in their baseline abilities, the research shows that training can result in improved skills for most people.
(33)
A．Human relations.
B．Personality.
C．Interpersonal skills training.
D．Interpersonal competence.
1.The first day they come to Disney parks, all new employees（）.
A、begin by receiving on-the-job training
B、must learn several jobs
C、begin as ticket takers
D、have already attended Disney University
2.The main aim of the Disney employees is to（）.
A、learn all parts of the business
B、see that their guests enjoy themselves
C、 be able to answer all kinds of questions
D、keep their important guests happy
3.After passing Traditions I"the new employees（）.
A、must start their work at once
B、can begin with some simple jobs
C、must receive another 32 hours of training
D、must go on to more specialized training
4.Each year, managers wear special service clothes and work in the parks t（）.
A、set a good example for employees
B、remind themselves of their beginnings at Disney
C、replace employees on holiday
D、get a good view of the company' s aims
5.Which of the following is NOT true according to the passage?（）
A、Visitors learn about the history of Disney in its entertainment parks.
B、Disney attracts people from all over the world.
C、Parades are regularly held in Disney's entertainment parks.
D、Disney' s managers are able to do almost all kinds of work in the Disney parks.
？Read the following letter.
？Choose the best word to fill each gap.
？For each question (19 -33), mark one letter (A, B, C or D) on your Answer Sheet.
？One answer has been given as an example.
Most managers make decisions under conditions of risk. and the managers at Super Drinks are no exception. With 10 percent of the domestic soft-drink market under its (19) the company has now (20) its horizons and moved into the wine industry.
Having (21) ＄110 million buying the Taste Wine corporation. Super Drinks are currently in the process of (22) to the wine business the same tools that have made coke a popular soft drink in the world -- money, muscle and marketing. The firm is trying to (23) its newly acquired wine business to the soft-drink mold that has proved (24) .
Can Super Drinks make this (25) pay off？ The company is optimistic. For example. while Taste grossed only ＄65 million the year it was (26) , Super Drinks' executives believe it will gross over ＄1 billion by the end of the 2010s. nearly 15 times Taste's current (27) . On the other hand. there are several things that Taste has going for. One is the Super Drinks' money and management expertise that are available for this wine (28) The other is that while Taste, in the past, (29) only the New York table wine business and produced sweeter wines that (30) less than 10 percent of the domestic market, the Taste wine brand was the most commonly (31) of all. Building on these (32) , the management hopes to. via effective decision making, make Taste wine almost as (33) as Super Drinks.
(19)
A．guidance
B．direction
C．control
D．management
The Drinks Group (DG) has been created over the last three years by merging three medium-sized family businesses. These businesses are all involved in making fruit drinks. Fizzy (F) makes and bottles healthy, fruit-based sparkling drinks. Still (S) makes and bottles fruit-flavoured non-sparkling drinks and Healthy (H) buys fruit and squeezes it to make basic fruit juices. The three companies have been divisionalised within the group structure. A fourth division called Marketing (M) exists to market the products of the other divisions to various large retail chains. Marketing has only recently been set up in order to help the business expand. All of the operations and sales of DG occur in Nordland, which is an economically well-developed country with a strong market for healthy non-alcoholic drinks.
—————————————————————————————————————————
The group has recruited a new finance director (FD), who was asked by the board to perform. a review of the efficiency and effectiveness of the finance department as her first task on taking office. The finance director has just presented her report to the board regarding some problems at DG.
Extract from finance director’s Report to the Board:
‘The main area for improvement, which was discussed at the last board meeting, is the need to improve profit margins throughout the business. There is no strong evidence that new products or markets are required but that the most promising area for improvement lies in better internal control practices.
Control
As DG was formed from an integration of the original businesses (F, S, H), there was little immediate effort put into optimising the control systems of these businesses. They have each evolved over time in their own way. Currently, the main method of central control that can be used to drive profit margin improvement is the budget system in each business. The budgeting method used is to take the previous year’s figures and simply increment them by estimates of growth in the market that will occur over the next year. These growth estimates are obtained through a discussion between the financial managers at group level and the relevant divisional managers. The management at each division are then given these budgets by head office and their personal targets are set around achieving the relevant budget numbers.
Divisions
H and S divisions are in stable markets where the levels of demand and competition mean that sales growth is unlikely, unless by acquisition of another brand. The main engine for prospective profit growth in these divisions is through margin improvements. The managers at these divisions have been successful in previous years and generally keep to the agreed budgets. As a result, they are usually not comfortable with changing existing practices.
F is faster growing and seen as the star of the Group. However, the Group has been receiving complaints from customers about late deliveries and poor quality control of the F products. The F managers have explained that they are working hard within the budget and capital constraints imposed by the board and have expressed a desire to be less controlled.
The marketing division has only recently been set up and the intention is to run each marketing campaign as an individual project which would be charged to the division whose products are benefiting from the campaign. The managers of the manufacturing divisions are very doubtful of the value of M, as each believes that they have an existing strong reputation with their customers that does not require much additional spending on marketing. However, the board decided at the last meeting that there was scope to create and use a marketing budget effectively at DG, if its costs were carefully controlled. Similar to the other divisions, the marketing division budgets are set by taking the previous year’s actual spend and adding a percentage increase. For M, the increase corresponds to the previous year’s growth in group turnover.’
End of extract
—————————————————————————————————————————
At present, the finance director is harassed by the introduction of a new information system within the finance department which is straining the resources of the department. However, she needs to respond to the issues raised above at the board meeting and so is considering using different budgeting methods at DG. She has asked you, the management accountant at the Group, to do some preliminary work to help her decide whether and how to change the budget methods. The first task that she believes would be useful is to consider the use of rolling budgets. She thinks that fast-growing F may prove the easiest division in which to introduce new ideas.
F’s incremental budget for the current year is given below. You can assume that cost of sales and distribution costs are variable and administrative costs are fixed.
On the basis of the Q1 results, sales volume growth of 3% per quarter is now expected.
The finance director has also heard you talking about bottom-up budgeting and wants you to evaluate its use at DG.
Required:
(a) Evaluate the suitability of incremental budgeting at each division. (8 marks)
(b) Recalculate the budget for Fizzy division (F) using rolling budgeting and assess the use of rolling budgeting at F. (8 marks)
(c) Recommend any appropriate changes to the budgeting method at the Marketing division (M), providing justifications for your choice. (4 marks)
(d) Analyse and recommend the appropriate level of participation in budgeting at Drinks Group (DG). (6 marks)
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