ACCA(F1)精彩试题

ACCA（F1）1—7章论述题

一、The business organization

1、 Suppose you are organizing a student ball. What advantages could

be gained by forming a committee(成立一个委员会) to manage the

process and ultimate event?

⑴It would help overcome your limitations by pooling(共用)

knowledge，ideas and expertise.

⑵It would enable individuals to specialise（专门研究）in particular roles.

⑶It would save time through joint effort.

⑷It would enable synergy（协同、配合）to be gained.

⑸It would satisfy social needs.

2、 Some building societies(住宅互助社团) have demutualised（股份化）

and become banks with shareholders. Comment on how this may

have affected lenders and borrowers.

答案：Mutual building societies exist for the benefit of their members.

This is reflected in setting：

（1） interest rates（利率） for borrowers as low as possible

（2） interest rates for savers as high as possible

The aim is not to make a profit so the borrowing and saving rates are

moved as close as possible with a small margin sufficient to cover costs.

Once it becomes a bank the building society must then seek to maximise（最大化）shareholder wealth and become profit seeking. This

is done by increasing borrowing rates and reducing saving rates.

Members will thus find that the terms offered by the building society

become less attractive.

However，when demutualising（股份化）most building societies give their

members windfalls（外快，横财）of shares so members become

shareholders，thus benefiting from dividends（红利，股息）and share

price increases.

3、 An over-keen（过激的）sales person promises a new product to a client

before production anticipates(生产预期) manufacturing it.

What problems could this cause and how could it have been

avoided？

Problems：

（1） the firm will let down（失信于）its major customer，with resulting

loss of goodwill（信誉） and impact on future orders

（2） Or the firm will incur(遭受) extra costs to advance production to

meet the deadline set.

Avoided：

（1） better communication between sales and production（销售和生产）

（2） ensuring that sales staff are briefed（事先被下达简令） by their supervisor（监督者）about delivery and production（交付和生产）schedules

（3） having an IT system where all sales staff can verify（核实）stock and

anticipated production times before confirming orders

4、 Give 3 strategic（战略的）issues that should be considered by the

headmaster of a school as part of strategic analysis（策略分析）.

Internal analysis:

（1） review of Ofsted reports to identify areas for improvement

（2） review of government league（联盟）tables(政府排行榜)

（3） an assessment of each member of staff to identify strengths and

weaknesses

（4） a review of assets，including buildings and equipment.

External analysis：

（1） local birth rates to anticipate likely future student numbers

（2） numbers of graduates going into teaching to anticipate future

supply of teachers

（3） proposed government legislation relating to schools，eg.Funding.

Stakeholder（参与方）analysis：

（1） feedback from PTA groups(家长教师会团体)and other parent

groups

（2） feedback from schools governors

二、Organizational structure

1、 Design an organizational structure for Food plc.

Food plc

Board

2、 What （other）factors could influence the span of control within an

organization？

（1） nature of the work

（2） type of personnel（人事部门、员工）

（3） location of personnel

（4） management style Tinned

vegetables Tinned and

Packet soups Specialist

soups

Functional

stable market Matrix 模型

manage the

only 2

customers Entrepreneurial 创业的

Specialist

skills （5） level of organizational support for routine tasks

（6） the nature of the work

（1-3为课本容，4-6为答案容）

3、 Haulage is an haulage company（运输公司.It has 3 levels of employee：directors、managers and drivers. Its organization chart（公司组织机构图）shows a corresponding 3 tier(等级) structure. What factors will

influence the span of control of the managers？

答案：The work of the drivers is not particularly complex and drivers will

not need much guidance.

Modern technology means that meetings between managers and drivers

will not often be necessary.

Each manager will have a wide span of control.

4、 How does the ability of the employees affect the level of

decentralisation（分散，地方分权）？

答案:The more able the employees，the more decisions they can be

entrusted with（受委托），and the greater the level of decentralisation.

5、A disadvantage of decentralisation can be increased costs. How can

these arise？

答案：Poor decisions∕lack of goal congruence（目标一致性），leading to