题目内容
Cod Electrical Motors (Cod) manufactures electrical motors for some of the 24 different European domestic appliance manufacturers. Their motors are used in appliances such as washing machines and refrigerators. Cod has been in business for over 50 years and has obtained a reputation for producing reliable, low cost motors.
Cod has recently rewritten its mission statement, which now reads:
‘Cod Electrical Motors is committed to providing competitively priced, high quality products, with service exceeding customer expectations. We will add value to our business relationships by investing in product development and highly trained personnel.’
The board have recognised that their existing key performance indicators (KPIs) do not capture the features of the corporate mission. They are worried that the staff see the mission statement as a public relations exercise rather than the communication of Cod’s vision.
The monthly board papers contain a simple performance summary which is used as the key performance measurement system at that level.
Example of board papers for November 2011:
Cod Electrical Motors
Key performance indicators for November 2011
Notes:
(a) The year end is 31 December.
(b) The comparative figure is for the same month in the previous year.
(c) ROCE is an annualised figure.
(d) YTD means year to date.
There are additional performance indicators not available to the board that line management use for a more detailed picture.
Additional performance information:
Notes:
1 Figures are year to date with comparatives from the previous year quoted on the same basis.
2 FTE = Full-time equivalent staff numbers.
3 Post is considered vacant if unfilled for more than four months.
4 Complaints are logged and classified into the four categories given when received.
5 Number of customers where Cod holds preferred supplier status.
Required:
(a) Assess whether the current key performance indicators (KPIs) meet the expected features of a modern performance measurement system. (7 marks)
(b) Explain how the performance pyramid (Lynch and Cross) can help Cod’s board to reach its goal of a coherent set of performance measures. (6 marks)
(c) Evaluate the current system using the performance pyramid and apply the performance pyramid to Cod in order to suggest additional KPIs and a set of operational performance measures for Cod. (12 marks)
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阅读下列案例材料，然后回答问题。 我方从国外进口机电设备一批，货物分两批装运，支付方式为不可撤销的即期信用证，每批分别由中国银行开立一份信用证。我方在收到第一批货物后，发现货物品质与合同要求不符，因而要求开证行对第二份信用证下的单据拒绝付款。 试问：我方这样做有道理吗？为什么？
Section A – BOTH questions are compulsory and MUST be attempted
Mackerel Contracting (Mackerel) is a listed defence contractor working mainly for its domestic government in Zedland. At present, Mackerel is considering tendering for a contract to design and develop a new armoured personnel vehicle (APV) for the army to protect its soldiers during transport around a battlefield. The invitation to tender from the government specifies that the APV should take two years to develop and test, and be delivered for a full cost to Mackerel of no more than $70,000 per unit at current prices before Mackerel’s profit element. Normally, government contracts are approximately priced on a cost plus basis with Mackerel aiming to make a 19% mark-up.
At the last briefing meeting, the institutional shareholders of Mackerel expressed concern about the volatility of the company’s earnings (currently a $20·4m operating profit per annum) especially during the economic downturn which is affecting Zedland at present. They are also concerned by cuts in government expenditure resulting from this recession. The Zedland minister for procurement has declared ‘In the current difficult economic conditions, we are preparing a wide ranging review of all defence contracts with a view to deciding on what is desirable within the overall priorities for Zedland and what is possible within our budget.’ The government procurement manager has indicated that the government would be willing to commit to purchase 500 APVs within the price limit set but with the possibility of increasing this to 750 or 1,000 depending on defence commitments. In the invitation to tender document, the government has stated it will pay a fixed sum of $7·5m towards development and then a 19% mark-up on budgeted variable costs.
Mackerel’s risk management committee (RMC) is considering how much to spend on design and development. It has three proposals from the engineering team: a basic design package (Type 1) and two other improved design packages (Type 2 and Type 3). The design packages will have different total fixed costs but are structured to give the same variable cost per unit. The basic design package will cost $7·5m to develop which will satisfy the contract specification. It is believed that the improved design packages will increase the chances of gaining a larger government order but it has been very difficult to ascertain the relevant probabilities of different order volumes. The RMC need a full appraisal of the situation using all suitable methods.
The risk manager has gathered information on the APV contract which is contained in appendix A. She has identified that a major uncertainty in pricing the vehicle is the price of steel, as each APV requires 9·4 tonnes of steel. However, she has been successful in negotiating a fixed price contract for all the steel that might be required at $1,214 per tonne. The risk manager has tried to estimate the effect of choosing different design packages but is unsure of how to proceed to evaluate the different options.
You are a consultant brought in to advise Mackerel on the new contract. The RMC need a report which outlines the external factors affecting the profitability of the project and how these factors can be built into the choice of the design budget which is ultimately set.
Required:
Write a report to the risk management committee to:
(i) Analyse the risks facing the management of Mackerel and discuss how the management team’s attitude to risk might affect their response; (9 marks)
(ii) Evaluate the APV project using metrics and methods for decision-making under risk and uncertainty and assess the suitability of the different methods used; (19 marks)
(iii) Recommend an appropriate choice of method of assessing the project and, therefore, a course of action for the APV contract. (3 marks) Professional marks will be awarded for the format, style. and structure of the discussion of your answer. (4 marks)
阅读下列案例材料，然后回答问题。 某公司以CFR上海条件进口一批货物，并依据卖方提供的装船通知及时向保险公司投保了一切险，适用“仓至仓”条款。由于国内用户发生变更，我方通知承运人货改卸黄埔港转运南京。在货由黄埔港装火车运往南京途中遇到山洪，致使部分货物受损。当该公司向保险公司索赔时，保险公司提出拒赔。 请问：保险公司拒赔是否有理？为什么？
在某些领域，塑料制品可以代替钢铁制品。迈克尔.波特所提出的五力模型中哪一项与此认识相关？
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