案例分析题Section B TWO questions only to be attempted Tailia College is a popular full time catering college on the outskirts of the city of Tailia itself. The majority of students are 16 to 21 years old, although there are a few mature students. Approximately 80% of students live on campus, with the remainder living in the city centre. The college is approximately five kilometres from the city centre and is on a direct transport route, with buses running every 15 minutes from 07:30 until 22:00. The college has a new head of educational development, Andrew Croft, who is responsible for the development of training courses and for the progression of students. Andrew is an innovative leader and is keen to help students progress at Tailia College. He has developed a plan to open a restaurant in the evenings, using the facilities of the colleges caf which serves simple snacks to the students during lunchtimes only. The restaurant will be open to the public and will be fully managed, catered and served by the students, giving them real commercial experience as a part of their studies. Andrew has asked the colleges trainee business analyst to provide a cost benefit analysis for the proposal. This is shown in Table One. Notes: (1) New hardware and software for the online meal booking system will be purchased. Software for the booking system requires an annual maintenance fee after initial installation. (2) This is estimated based on the usage of the lunchtime caf over the last year. (3) It is a requirement for some staff to be present, to observe and assess students working in the restaurant. The assessment staff will receive overtime payments for this. (4) The revenue is estimated to be the amount taken for meals over the duration of the year. This is increased by 10% each year to allow for increased prices and a growth in customers. It is expected that the food costs will be around 80% of the prices charged. (5) The cash flow has been estimated based on the expected annual increase in the number of students enrolled by the college as a result of the enhanced student experience. (6) Economies of scale are expected on the purchase of equipment and supplies. The analyst suggested that the project should be accepted as it pays back the initial investment within two years. Andrew stated that whilst it is important to ensure that the college gains financially as a whole from the project, he is more concerned with the intangible educational benefits, not considered within the analysis. For example, he feels that improved grades should be forthcoming because students will experience real restaurant environments as part of their training. He is concerned that these educational benefits may not be delivered but has heard that a benefits management process would help with this. Required:

案例分析题TEV is a manufacturing company based in a rapidly developing nation

案例分析题A few months ago MegaMart, a major national retailer, uncovered a serious issue within its financial accounts

案例分析题Section B TWO questions ONLY to be attempted Shop Reviewers Online (SRO) was founded in 2010 by Amy Needham

案例分析题A newspaper publishing enterprise

案例分析题Section B TWO questions ONLY to be attempted Save Our Pets (SOP) is a charitable organisation which rescues unwanted or mistreated pets and finds new homes for them. It is located in five different sites around Asteria, where it is based. As a not-for-profit organisation, operational efficiency is crucial for it to be able to deliver effective services from its limited funding. Therefore, when procuring goods and services, SOP always selects the cheapest option which meets its requirements. However, in some instances, this approach has led to greater costs in the long term as a result of poor quality. There was also one recent procurement project where the selected supplier, despite being paid a large deposit, went into liquidation before delivering the equipment which SOP had ordered. SOP is planning to implement a new enterprise resource planning (ERP) system, which will link the transaction processing systems of all functional departments at all sites. This will include the rehoming database, which includes details of all pets at all sites, allowing the different sites to search for suitable pets for potential customers. Although there are only a few appropriate systems on the market, SOP has identified and shortlisted three providers of modular packages which it believes could be easily adapted to meet its requirements. The shortlist was created using the price of the software as the sole criterion. There were three other suitable suppliers who were not shortlisted as their products were more expensive. The board of SOP has provisionally decided to award the ERP system contract to a small software company, based in Asteria, called Itrus. At the board meeting convened to make the final decision, the financial director explained that Itrus offered the cheapest software solution, at a price of $200,000. However, the operations director was concerned about this selection, stating that, selecting on the basis of price alone has not always worked for us in the past. Im sure we should use more extensive selection criteria, particularly when selecting computer software. We need to look at a range of factors as well as price. After some discussion, the final decision on the contract was deferred. In the meantime, the board agreed that the company accounts of Itrus should be evaluated to assess its financial performance and the risk of it going into liquidation. Itrus has provided accounts for the last two years (see Figure 1) for the evaluation. It was also agreed that the operations director should define what factors, other than price, need to be taken into consideration when evaluating a potential software solution. Figure 1: Itrus Extracts from financial statements 2015 and 2016 Extract from the statement of financial position Required:

案例分析题Deepland Housing Agency (DHA) is a public sector agency responsible for housing low-income families and vulnerable residents in Deepland. Its only source of funding is a fixed budget from central government, which is reviewed annually. Budgetary pressures are great and it is always difficult for DHA to ensure that adequate provision of social housing is available for those in greatest need. DHA employs full-time, permanent advisers who interview applicants to assess their housing need. These advisers also sit on panels responsible for deciding whether applicants should be housed. They are also required to make regular monitoring visits to residents who have been housed by DHA. The emotional pressures on advisers are high, as they are often exposed to distressing cases of hardship affecting their fellow Deepland residents. Consequently, staff turnover is high. The agency is undergoing a process improvement programme to try and maximise its use of available resources and to improve effective ness, efficiency and economy. Three of its processes are currently under scrutiny: Process one Scheduling of customer appointments Anyone who requires the services of DHA must have an initial interview at DHA to determine their level of need. Some residents contact DHA directly, but most are referred to DHA by other agencies, such as social services, hospitals or employment offices. It is part of the receptionists role at DHA to provide appointments to clients, subject to the availability of advisers. Currently, the receptionist records appointments on a whiteboard in the advisers office. However, receptionists struggle to accurately maintain the schedule as it is difficult to keep adviser availability up to date. This leads to two problems: first, allocating appointments to an adviser who is, or becomes, unavailable and second, failing to schedule appointments for advisers who are actually available. DHA has already assessed this process and decided that an automated approach would be more efficient. Although a bespoke solution was considered, it is currently envisaged that an off-the-shelf scheduling system would be more appropriate. There are a number of such packages available in the market, but a preferred package has been identified. It appears to fulfil most of DHAs requirements and is already widely used in similar environments which rely heavily on booking appointments, e.g. doctors surgeries. The receptionist would retain their role, but would record appointments on a real-time system which accurately reflects the current availability of DHA advisers. The advisers would have the ability to update their own availability on a daily or weekly basis and the receptionist would be able to schedule appointments for advisers available time slots. Process two Staff training and development Given the high staff turnover, DHA has undertaken exit interviews with departing advisers to determine their reasons for leaving. A major issue which has emerged from such interviews is a lack of staff training and development to help advisers with both the practical operational procedures of the role and the emotional distress which the work often involves. In a separate survey, some DHA residents and applicants complained that advisers had been arrogant and rude towards them. An extract from a recent formal complaint stated It was very difficult for me to participate in the interview. I was referred by the social services agency which convinced me you would be able to help. I have always been self-sufficient and it is only extreme circumstances that have put me in this position. I did not feel that my unique circumstances were taken into consideration and I felt that the adviser treated me as if I was of low intelligence because of the situation I found myself in. Another complaint read although I have six children, the DHA adviser recommended me for a small house because the guidelines only cover families of up to three children and he had to follow the procedures for that. When I questioned this he said be grateful, youre getting a house. DHA staff training is currently provided on an annual basis, all taking place within one week in April when the agency is closed. This training is used to discuss current issues and approaches in DHA and any amendments to operational procedures. A manual of these operational procedures is issued to all staff which contains flowcharts of actions required for the majority of situations which they will face. Advisers are expected to be familiar with operational procedures and to follow them. Process three Legal advice and compliance Deepland has a complex legal system, and there are employment, tax and health and safety laws which directly affect DHA. The ruling political party changes regularly, and with it the laws. DHA currently employs a full-time, permanent, legal team which keeps managers, advisers and other staff up to date with changes in legislation. The team comprises five different employees, each of whom spends approximately 50% of their time on work for the agency, 30% in professional training and 20% under-utilised. The professional training is necessary to keep up to date with legislation in their particular area of expertise. Although the team is under-utilised, the company retains five staff as they each have different areas of expertise. DHA is concerned that this team is expensive to employ and that the increasing number of laws and compliance requirements makes it difficult for them to identify all issues which could potentially affect DHA. Consequently it is considering the options for the future provision of this service. Required:

案例分析题The country of Westoria has a well-respected public health service funded primarily through general taxation

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问答题Required:

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问答题2.The town of Brighttown in Euraria has a mayor (elected every five years by the people in the town) who is responsible for, amongst other things, the transport policy of the town. A year ago, the mayor (acting as project sponsor) instigated a ‘traffic lite’ project to reduce traffic congestion at trafficlights in the town. Rather than relying on fixed timings, he suggested that a system should be implemented whichmade the traffic lights sensitive to traffic flow. So, if a queue built up, then the lights would automatically change togreen (go). The mayor suggested that this would have a number of benefits. Firstly, it would reduce harmful emissionsat the areas near traffic lights and, secondly, it would improve the journey times for all vehicles, leading to drivers‘being less stressed’. He also cited evidence from cities overseas where predictable journey times had been attractiveto flexible companies who could set themselves up anywhere in the country. He felt that the new system would attractsuch companies to the town. The Eurarian government has a transport regulation agency called OfRoad. Part of OfRoad’s responsibilities is tomonitor transport investments and it was originally critical of the Brighttown ‘traffic lite’ project because the project’sbenefits were intangible and lacked credibility. The business case did not include a quantitative cost/benefit analysis.OfRoad has itself published a benefits management process which classifies benefits in the following way. Financial:A financial benefit can be confidently allocated in advance of the project. Thus if the investment will save$90,000 per year in staff costs then this is a financial benefit. Quantifiable:A quantifiable benefit is a benefit where there is sufficient credible evidence to suggest, in advance, howmuch benefit will result from the project. This benefit may be financial or non-financial. For example, energy savingsfrom a new building might be credibly predicted in advance. However, the exact amount of savings cannot beaccurately forecast. Measurable benefit:A measurable benefit is a benefit which can only be confidently assessed post-implementation,and so cannot be reliably predicted in advance. Increase in sales from a particular initiative is an example of ameasurable benefit. Measurable benefits may either be financial or non-financial. Observable benefit: An observable benefit is a benefit which a specific individual or group will decide, using agreedcriteria, has been realised or not. Such benefits are usually non-financial. Improved staff morale might be an exampleof an observable benefit. One month ago, the mayoral elections saw the election of a new mayor with a completely distinct transport policywith different objectives. She wishes to address traffic congestion by attracting commuters away from their cars andonto public transport. Part of her policy is a traffic light system which gives priority to buses. The town council ownsthe buses which operate in the town and they have invested heavily in buses which are comfortable and havesignificantly lower emissions than the conventional cars used by most people in the town. The new mayor wishes toimprove the frequency, punctuality and convenience of these buses, so that they tempt people away from using theircars. This will require more buses and more bus crews, a requirement which the mayor presents as ‘being good forthe unemployment rate in this town’. It will also help the bus service meet the punctuality service level which itpublished three years ago, but has never yet met. ‘A reduction in cars and an increase in buses will help us meet ourtarget’, the mayor claims. The mayor has also suggested a number of initiatives to discourage people from taking their cars into the town. Sheintends to sell two car parks for housing land (raising $325,000) and this will reduce car park capacity from 1,000to 800 car spaces per day. She also intends to raise the daily parking fee from $3 to $4. Car park occupancy currentlystands at 95% (it is difficult to achieve 100% for technical reasons) and the same occupancy rate is expected whenthe car park capacity is reduced. The new mayor believes that her policy signals the fact that Brighttown is serious about its green credentials. ‘This’,she says, ‘will attract green consumers to come and live in our town and green companies to set up here. Thesecompanies and consumers will bring great benefit to our community.’ To emphasise this, she has set up a Go Greenteam to encourage green initiatives in the town. The ‘traffic lite’ project to tackle congestion proposed by the former mayor is still in the development stage. The newmayor believes that this project can be modified to deliver her vision and still be ready on the date promised by herpredecessor. Required:

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问答题3.TMZisamusiccompanybasedinthedevelopedcountryofArtazia.Itwasfoundedin1963whenitstartedtosignemergingrockandrollartiststoitsrecordlabel.TMZoffersacontractinwhichtheartistsreceiveroyaltiesbasedonthesalesoftheirmusic.Aspartofthiscontract,TMZrecordthemusic,distributeitandpromoteit.Mostofthecontractsareforadefinednumberofsongsorrecords.Forexample,in1980,TMZcontractedtheheavymetalband,Vortex31,toproducetenalbums,tobedeliveredoversevenyears.Extractedfinancialdatafortheperiod1965–2000isgiveninTableone.DuringtheseyearsTMZsuccessfullysignedbandsofferingdifferentandemergingtypesofmusic(pop,punk,garage,grunge,patio)andalsosuccessfullyalteredthephysicalmediaofdistribution,fromvinylrecordstotapecassetteandsubsequentlytocompactdisc(CD).Tableone:Revenueandprofitinformation:TMZ(1965–2000)Thecompanyremainedprofitableinthisperiod,despitemusicianstakinglongertoproducealbumsandseniormanagementadoptingarelaxedandindulgentapproachtotheircreativeartists.In1999,thefirstfilesharingcompanywasformedinArtazia,allowingpeopletoeasilysharetheirmusicfileswitheachother.Duringthenextdecade,numerousfilesharinganddigitaldownloadingcompanieswerelaunched.Asearlyas2003,thepossibleimplicationsofthisgrowthinfilesharinganddigitaldownloadingwerehighlightedbyanumberofemployeesinTMZ.However,seniormanagementatTMZweredismissiveofthisthreat,suggestingthatthecontractswiththeirartistswere‘watertight’.Tabletwoshowsrevenueandprofitinformationfor2003–2007.Tabletwo:revenueandprofitinformation:TMZ(2003–2007)SeniormanagementatTMZbelievedthatthisdeclineinperformancewasduetothemprovidingthe‘wrongmusic,promotedtothewrongpeopleatthewrongprice’.Duringthisperiodthecompanysignednewartists,increasedadvertisingandcutprices.However,thisdidnothaltitsdecline.Losseswerealsomadein2008and2009andthecompanywasonlykeptafloatbyfreshinjectionsofshareholdercapital.Duringtheseyears,thecompanytooklegalactionagainstwhattheyconsideredillegaldownloadingandfilesharing.Itwonanumberofsmallcasesbutitsactionsangeredmanymusicfans,whofeltthatmusiclabelshadbeengreedyinthepast.Italsoupsetsomeofitsartistswhonowbenefitedfromtheopportunitytheinternetgavethemtosellmusicdirectlytotheirfans.In2009,anewCEOwasappointedfromoutsidethemusicindustry.In2010heannouncedanewstrategy.TMZwasnolongerinterestedincontractingnewartiststothelabel.Insteaditwouldfocusonderivingprofitfromitsestablishedartistsandmusiccatalogue.Hecametolicensingagreementswithsomelargedigitaldownloadingoperatorsandstores,allowingthemtoaccessorsellthemusicofestablishedartists.However,hecontinuedlitigationagainstothers.Healsobegantogeneraterevenuefromlicensingthemusicforuseincomputergames,televisionadvertisementsandpersonalisedringtones.In2011thecompanyreportedagrossprofitforthefirsttimesince2005.In2013and2014itrecordedasmallnetprofit.TheCEOstatedthatTMZwasnowa‘slimmer,fittercompany.Wearealearningorganisation,developingtheresilienceneededtotradesuccessfullyintheever-changingdigitalmusicage’.However,hewarnedthatTMZ,likeothersintheindustry,wouldcontinuetopursueactionsagainsttheillegaldownloadingofmusic.‘Thereisagenerationwheremanypeopleconsidermusicandallcreativecontentshouldbefree.However,weseesignsthatthisassumptionisbecominglesswidelyheld.Thenextgenerationisquestioningit.Likemanyothers,wecontinuetoseekwaysofdistributingmusicwhichisfairtoboththeconsumerandtheartist.Weareconstantlymonitoringtrendsandpatternsinconsumerbehaviour.Wewillnotgetcaughtoutlikeweweretenyearsago.Wewon’tbefooledagain!Required: