题目内容
Z企业是一家大型国营企业，在仓储管理中主要应用传统手段进行盘点、拣货等作业。L企业则是一家近年来迅速崛起的民营企业，公司在仓储管理中应用了计算机辅助拣货系统(CAPS)，随着市场竞争的加剧，Z企业的近况越来越差，仓储管理中的人力资源成本居高不下，配送不够及时、差错率较高，而L企业的情况则正好相反。面对严峻的形势z企业的领导却迟迟下不了引进CAPS的决心，请你试从计算机辅助拣货系统(CAPS)具有的功能特点出发，说服Z企业引进CAPS。
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Section A – BOTH questions are compulsory and MUST be attempted
The Superior Business Consultancy (SBC) which is based in Jayland provides clients with consultancy services in Advertising, Recruitment and IT Support. SBC commenced trading on 1 July 2003 and has grown steadily since then.
The following information, together with that contained in the appendix, is available:
(1) Three types of consultants are employed by SBC on a full-time basis. These are:
Advertising consultants who provide advice regarding advertising and promotional activities
Recruitment consultants who provide advice regarding recruitment and selection of staff, and
IT consultants who provide advice regarding the selection of business software and technical support.
(2) During the year ended 31 May 2010, each full-time consultant was budgeted to work on 200 days. All consultations undertaken by consultants of SBC had a duration of one day.
(3) During their 200 working days per annum, full-time consultants undertake some consultations on a ‘no-fee’ basis. Such consultations are regarded as Business Development Activity (BDA) by the management of SBC.
(4) SBC also engages the services of subcontract consultants who provide clients with consultancy services in the categories of Advertising, Recruitment and IT Support. All of the subcontract consultants have worked for SBC for at least three years.
(5) During recent years the directors of SBC have become increasingly concerned that SBC’s systems are inadequate for the measurement of performance. This concern was further increased after they each read a book entitled ‘How to improve business performance measurement’.
Required:
Prepare a report for the directors of SBC which:
(i) discusses the importance of non-fi nancial performance indicators (NFPIs) and evaluates, giving examples, how a ‘balanced scorecard’ approach may be used to improve performance within SBC; (13 marks)
(ii) contains a calculation of the actual average cost per chargeable consultation for both full-time consultants and separately for subcontract consultants in respect of each of the three categories of consultancy services during the year ended 31 May 2010; (7 marks)
(iii) suggests reasons for the trends shown by the fi gures contained in the appendix; (5 marks)
(iv) discusses the potential benefi ts and potential problems which might arise as a consequence of employing subcontract consultants within SBC. (6 marks)
Professional marks will be awarded in Question 1 for appropriateness of format, style. and structure of the report. (4 marks)
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