(e) Briefly discuss FOUR initiatives that management might consider in order to further en
(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.
(4 marks)
(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.
(4 marks)
(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.
(3 marks)
(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’
performance. (4 marks)
(ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per the
results in part (a). (4 marks)
(c) Briefly discuss why the directors of HFL might choose contract D irrespective of whether or not contract D
would have been selected using expected values as per part (a). (2 marks)
(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in deciding
which refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)
A、/?/
B、/?/
C、/?/
D、/?/
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