2018年6月ACCA考试P5高级业绩管理真题及答案解析.doc
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1、2018年 6月 ACCA考试 P5高级业绩管理真题及答案解析(总分:125.00,做题时间:195 分钟)案例分析题(总题数:4,分数:125.00)Section A This ONE question is compulsory and MUST be attemptedChiven Stores (Chiven) is a listed clothing retailer in Beeland. Its overall aim is to become the largest clothing retailer in Beeland and deliver exceptional va
2、lue to its shareholders. It has recently dropped down the clothing retailer rankings from fourth to fifth largest. Shareholders have expressed concern at the lack of dividend growth at a time when spending in the Beeland clothing market has been growing.There has been a recent change of chief execut
3、ive officer (CEO) and the new CEO has identified that the performance reporting at Chiven is not fit for the needs of the business. She has asked you to prepare a report to the board to address the performance measurement and management issues which she sees as most important. Her plan is to achieve
4、 the overall aim by maximising our opportunities from new technology and increasing our currently small web presence. She wants a detailed evaluation of the current performance report which is used by the board for its annual review of the business (Appendix 1). She wants this task split into two pa
5、rts: first, evaluate the existing set of measures and their presentation and then second, add three new measures which you believe address key issues for the business but are not currently on the report. She has stated that the report does not need a commentary as she and the finance director talk t
6、hrough the report in detail with the board.In an additional effort to drive improvement and gain competitive advantage for Chiven, the board has decided to use the value chain as a business integration tool. The CEO has provided a copy of the value chain diagram which was discussed at the last board
7、 meeting (Appendix 2). She believes that further improvements in Chivens performance can be achieved through simplification of the supply chain. The CEO believes that this has implications for the performance measurement and information systems at Chiven and wants your report to address this as well
8、.Finally, the CEO has already identified one important reason for Chivens poor performance and that is its failure to make use of Big Data in relation to Chivens web sales. She believes that the board does not understand the implications of the volume, velocity and variety of this data for the busin
9、ess and wants you to write a guide for them. She is aware that this is a new and rapidly developing area for most businesses, so she considers that the board should also be briefed about its risks and challenges.The CEO wants a report which she can present to the board to address these various perfo
10、rmance issues at Chiven.Appendix 1Chiven StoresAnnual performance report for year ended March 2018Appendix 2Value chain diagramRequired:(分数:50.00)Write a report to the board of Chiven to:(i) Evaluate the performance report in Appendix 1 as requested. (20 marks)(ii) Using the data in Appendix 1, reco
11、mmend (with appropriate calculation and justification) three new performance measures for Chiven as requested. (8 marks)(iii) Advise on appropriate performance measures and systems for Chiven when using the value chain approach to simplify the supply chain. (7 marks)(iv) Discuss the development of B
12、ig Data and its potential impact on Chivens information systems, including the risks and challenges it presents. (11 marks)Professional marks will be awarded for the format, style and structure of the discussion of your answer. (4 marks)(分数:50.00)_Section B TWO questions ONLY to be attemptedLuvij ma
13、nufactures high quality, luxury womens footwear. It sells its products on its own website and also to small independent retailers. In order to monitor performance and aid decision-making, Luvij collects sales data on all of its footwear ranges and feedback on its designs from customers and retailers
14、. In addition, to ensure that prices remain competitive, Luvij has a team of staff to monitor the prices of similar products on competitors websites and to identify design trends in the market, which change frequently, and from season to season. Generating new footwear designs consistent with changi
15、ng market trends is a critical success factor for Luvij. The large volume of data collected is entered into a complex spreadsheet by one data entry clerk.Luvij operates a functional structure with different departments for sales, production, purchasing and design. The spreadsheet is sent by email to
16、 the senior manager of each of these departments at the end of each quarter. The senior manager for the sales, production and buying departments are expected to generate the relevant sales, production and purchasing forecasts by analysing information contained in the spreadsheet. The senior manager
17、of the design department uses the information to generate new footwear designs consistent with market trends.Luvij has a strategic objective to become the market leader in the sale of high quality, childrens footwear to small independent footwear retailers. It has already invested heavily in market
18、research and developing innovative designs. To reduce the risks of not achieving this strategic objective, for example, by having insufficient capacity to produce a larger range of footwear styles, the board is considering entering into a joint venture with Shirville.Shirville is a large manufacture
19、r of exclusively childrens footwear. Its advanced manufacturing machinery and production techniques mean that it can produce the high volumes required to supply supermarkets and chain stores* found on the main streets of most towns and cities. Shirvilles objective for the joint venture is to utilise
20、 spare production capacity it has in a factory which it holds on a lease which expires in three years.One recently appointed board member at Luvij has commented, I believe that the external information on market trends and competitors prices compiled in the quarterly spreadsheet is of limited useful
21、ness as I have heard complaints from managers that they have difficulty understanding the large volume of data given to them, and that they often receive this too late. The company I worked for in my previous job used a unified corporate database to share information in real time across all parts of
22、 the business. A similar unified corporate database may be useful for Luvij. I am also concerned about the potential problems of measuring and managing the performance of the joint venture with Shirville. The fact that the two businesses have different objectives is just one example of why these pro
23、blems may occur, though there will also be other reasons.*Chain stores are large retailers with multiple stores based in different locations.Required:(分数:25)(1).Explain the factors which might limit the usefulness of the external information currently used by Luvij, and evaluate how the use of a uni
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- 2018 ACCA 考试 P5 高级 业绩 管理 答案 解析 DOC
