案例分析题Section A This ONE question is compulsory and MUST be attempted The company The Fidelity Model Corporation (FMC) produces high quality model kits of locomotives, ships and aircraft. These kits contain plastic, metal and glass parts and are bought and constructed by enthusiastic hobby modellers. Many of these modellers customise the kits during construction to ensure that the final model accurately reflects the real prototype which they wish to represent. The model kits are relatively expensive and the price reflects the accuracy, detail, quality and size of the kits. The average price for an FMC kit is $500 and it is estimated that, on average, an FMC customer buys and constructs two FMC models a year. The dealer network FMC does not sell its model kits directly to the public. It sells them through appointed dealers who are independent, specialist model shops, often owned and managed by enthusiastic modellers. These shops sell a range of kits, including the kits produced by FMCs main competitor, Barnhoff. FMC mandates a minimum price which dealers must charge for its kits. This is designed to prevent dealers from undercutting each other. This minimum price reflects a dealer margin of approximately a third of the price. So, for example, a product with a minimum price to the customer of $520 would be sold to the dealer, by FMC, for $390. The model shops are important social hubs for the modelling community. Often modellers visit the shops to discuss issues and view product releases with other modellers. It is the model shops which demonstrate the products to prospective customers, provide assistance in construction, trouble shoot any problems with the finished model and liaise with FMC to resolve any outstanding issues which they cannot address. Pete Waterless, a high profile celebrity modeller, put it succinctly in a recent television documentary. We modellers are a solitary lot. We sit alone in our workshops constructing complex models. Sometimes we just have to go down the local model shop to see some fellow humans and seek advice and solace. Often we need a little bit of help to build the model. We sit for hours in the shop looking at models and talking about models. Most normal people think we are very boring and, in truth, we are! FMC customer profile In an attempt to better understand its end customers, the people who actually buy its kits from the dealers, FMC recently commissioned a customer survey. For two weeks in May, selected dealers were asked to record the age of customers buying FMC products in their shops. Table 1 shows the results of this survey. For example, 45% of customers were males aged 60 to 79. Table 1: Age and gender distribution of customers buying FMC products The structure of the company The board of FMC consists of the chief executive officer (CEO), the production director, the sales and marketing director and the finance director. The current CEO was appointed in 2005. He has considerable experience of the model kit market place. The production director heads up the production department where components for the model kits are fabricated and packaged. There are four teams of ten people in this department, with each team led by a team leader who reports to the production director. There is also a quality control department of three people with a quality supervisor who reports to the production director. This quality team was established in 2007 by the previous production director to address product quality issues which were affecting the profitability and reputation of the company at that time. The production director responsible for this initiative has recently retired and a former team leader has been promoted to replace him. The logistics manager is also located in this department. He has a team of 12 drivers and six vehicles which are used to deliver the kits to the dealer network. The sales and marketing director leads a sales team of nine people who are responsible for servicing the dealer network. Each sales person in this team liaises with between 10 and 15 dealers, depending upon the size of the geographical area they support. The sales team regularly visits every dealer to promote the company, explain changesin the model range and to deliver promotional brochures and display advertising. They also provide the dealers with completed kits of selected models so that these can be shown to customers. They are responsible for taking orders from dealers and liaising with production to fulfil these orders. All of the sales team have built up close relationships with the dealers who they are responsible for and many regard the dealers as personal friends. A small marketing team of three people also reports to the sales and marketing director. One of these people is responsible for national brand promotion, one is concerned with the production of brochures and display advertising and one is responsible for information technology in the company, including the maintenance of the website. The current website provides information about the companys products and a list of dealers where these products can be bought. The sales and marketing director who led a review of the product range in 2007 has recently left the company. A new sales and marketing director has been promoted from within. She was previously responsible for national brand promotion. The finance director heads a small team of four people. Two are responsible for accounts payable and two for accounts receivable. Dealers pay for the inventory they have ordered a month in arrears. For example, they pay for all products delivered in March at the end of April. So, only one sales invoice is raised per month for each dealer. The current finance director has been in post since 2011. Most FMC employees have been with the company a long time. They are aware of a recent fall in revenue but believe that this is a temporary problem and little cause for long-term alarm. After all, said one, we had similar problems in 2007. However, improvements in quality and a revamp of the product range soon improved things. The Change Agents (TCA) The Change Agents (TCA) is a small management consultancy aimed at delivering real, sustainable change in organisations. The board of FMC is concerned about the decline in sales revenue and net profit (see Appendix A) and has commissioned TCA to submit a proposal for addressing this decline. The management summary of TCAs proposal is included as Appendix B. In brief, it suggests a radical change in the business model of FMC. It proposes that FMC should sell directly to the end customer via the internet and abandon the dealer network completely. Some of the recommendations of this proposal are based on an interpretation of financial information for FMC for selected years since 2007 ( Appendix A). Appropriate industry averages for financial performance for FMCs industry classification (light engineering specialist) are shown in Table 2. Table 2 Selected industry averages for FMCs industry sector (light engineering specialist) A balanced response When TCAs proposal was presented to the board, most of the directors were shocked and rejected it immediately as impractical. The sales and marketing director cited the recent customer survey, saying most of our customers are elderly, retired men. I dont see them using the internet to buy things. The production director added that he had read that older people were particularly worried about the security and fraud aspects of internet use. However, the CEO wanted a more balanced view and has asked you, as an independent business analyst, to write a report which: Analyses the context of strategic change from the perspective of selected features of the Balogun and Hope Hailey contextual features model. He notes that TCA makes some reference to this model in its proposal and so he is keen to use it as a basis for analysing the implications of the proposed strategic change. Evaluates the implications of the POPIT four view model for understanding how the business will be changed by the TCA proposal. He is concerned that the company takes a holistic approach to business change. Identifies and assesses likely barriers to moving to the proposed business model from the perspective of the customer. He wishes to understand what factors may prevent or deter current customers from becoming direct internet customers of FCA. Appendix A Financial performance for FMC for selected years in the period 2007 to 2016 Extract from financial statements All figures in $000s Appendix B Management summary provided by TCA We were asked by the board of FMC to review its business model, particularly in the light of declining revenues and profit. This appendix summarises the main points of our response to the board of FMC. 1. Our analysis of the financial data of the company (Appendix A) suggests that urgent change is required at FMC to address the financial performance of the company. 2. We suggest that selling products through a dealer network is no longer viable. It represents a buying process which is rapidly declining in the commercial market place. We suggest that FMC sells its products directly to end customers and, to avoid competing with itself, no longer provides products through a dealer network. 3. FMC has to recognise that 90% of the country now has broadband coverage and that purchases made over the internet are increasing, whilst off-line purchasing remains static. 4. Selling products directly to end customers will increase customer reach, increase profit margins and improve cash flow. Eliminating the dealer margin allows FMC to consider cutting prices whilst at the same time increasing margin. 5. Strategic change will be technology-led. The company will require a fully functional e-commerce system allowing customers to browse, order and pay for products and track their orders. Payment will be made on ordering using credit and debit cards. 6. TCA has considerable experience in technology-led change and also capabilities in change management. Our view is that revolutionary change, in terms of the Balogun and Hope Hailey model, is required at FMC. We would be delighted to assist FMC in this revolutionary change, moving FMC from its present traditional business model to a contemporary e-business model. Required: Write the report required by the CEO. This report should:

案例分析题Section A This ONE question is compulsory and MUST be attempted Introduction Man Lal relaxed in business class as the aircraft skimmed across the Uril Mountains. Generally he considered himself a contented man. He had successfully built his company, Ling, to be the largest light bulb manufacturing company in the world, with global revenues of $750m. From its factories in Lindisztan it supplied a worldwide market for LED (light emitting diodes) light bulbs. Lal congratulated himself on the fact that he had quickly spotted the potential of LED light bulbs and had entered large-scale production whilst his rivals were still focusing their production on candescent and halogen bulbs. The world now realised that LED light bulbs provided a cheaper, more energy efficient, greener solution than all of its alternatives. To that end, many countries had passed legislation requiring domestic and business consumers to replace candescent light bulbs with greener equivalents. In fact, he was on his way right now to Skod, a country which had passed efficient lighting legislation which, from 2017, banned the use of candescent bulbs in commercial premises and outlawed their production and importation after that date. Domestic consumers were expected to replace their candescent bulbs with newer technology as their bulbs failed. Man Lal confidently expected that LED would be, for many, the newer technology of choice. The visit to Skod was of great significance to Man Lal because it was here that he did his business studies degree at Skodmore University. Indeed, he was due to give a lecture to the staff and students of the university the following day and he felt great personal pride in returning to describe the extent of his success and the fulfilment of his personal ambitions. He was also planning to visit a company called Flick which Ling was considering acquiring. This would be a new growth method for Ling. Up to now its worldwide expansion had been achieved by establishing wholly owned distribution companies in each targeted country. All production had remained in Lindisztan. However, for various reasons, Ling was now considering entering the Skod market by acquiring one of its light bulb producers, Flick. In fact, remembering this brought a slight frown across Man Lals face. To help fund his global expansion, he had sold 49% of Ling to institutional investors. These institutional investors required growth and high dividends and he was having difficulty meeting their demands. There was now very little growth in the domestic Lindisztan market and the distribution approach used to expand into foreign countries was taking a long time to mature. The investors were demanding quicker growth and acquisitions appeared to promise this. Despite paying high dividends over the last few years, the company still had significant retained profits and this was another issue for the institutional shareholders. They felt that this money should be used to promote growth and have agreed to a $400m acquisition fund. So, thought Man Lal, what better place to start those acquisitions than Skod, the place where I studied as a poor overseas student so many years ago. However, he had to admit to himself, he was still much happier with organic growth through setting up his own distribution companies. Ling had made a few acquisitions in Lindisztan, but had never bought a foreign company and he was worried about the risk of failure. Turbulence buffeted the aircraft as it made its final descent into the capital of Skod. To distract himself, Man Lal picked up the latest copy of Lighting Tomorrow, the research magazine of the light bulb industry. He skim read an article on tubular daylight lighting which promised to reduce the need for electric lighting by introducing more daylight into a building. Effective daylighting (it said) is achieved through the strategic placement of skylights and windows, as well as lighting controls which monitor available daylight and respond as needed to decrease or increase electric lighting. Perhaps I need to look into this, thought Man Lal. At the airport, Man Lal took a taxi to his hotel. He could not help but notice that Skod was not as neat and tidy as it used to be. A lot of shops and buildings had been closed down and there was graffiti across many buildings and bridges. Skod for Skodders, said one, Skod jobs for Skod people, said another. Man Lal remembered now that the Skod nationalist movement had become increasingly popular. He mentioned this to the taxi driver. Yes, he said, Most people are fed up with Skod being pushed around by the International Financing Consortium (IFC), we want prosperity and jobs for people who grew up here. Slightly unnerved, Man Lal, checked in at the hotel. He switched on the television. He watched with interest as Niklas Perch, the newly elected nationalist leader of the Skod government, outlined his plans for the future. We are committed to a return to prosperity, he said. To achieve this we have to make some short-term adjustments which may be unpopular with our trading partners. We are currently considering the imposition of import taxes as a way of protecting our home industry. We wish to create a protected commercial environment here in Skod in which our companies can prosper. We must also ask our citizens to continue with their energy saving measures. As you know, the government has agreed that all street lighting will be turned off from 2300 hours to 0500 hours. I have also decreed that all government offices must proactively embrace energy saving lighting and heating. In the same way, I expect our citizens to look at ways of saving money and energy. The government also recognises that the country continues to be in a recession, and that disposable income is falling for all people. However, I cannot condone the recent demonstrations against, and boycott of, foreign goods and food products. We must rebuild our country peacefully and legally. I would ask all citizens to support me in this. Just then, the air conditioning failed and the television went off. Another energy failure in Skod. There were three further failures that night. The hotel manager apologised to Man Lal in the morning. I am sorry, he said but despite higher energy prices, this is an increasing feature of life in Skod. Skod electric light bulb industry All electric light bulbs are largely made out of glass and metal and this is likely to remain the same in the foreseeable future. In Skod, 90% of glass is produced by three companies. However, for all of these three companies, light bulb manufacturers are unimportant customers. Most glass manufacture goes to the construction industry, light bulb manufacturers take less than 05% of the countrys glass production. Metal manufacture in Skod is dominated by one company, OmniMetal. Most metal is sold to the automobile industry. Light bulb manufacturers take less than 01% of OmniMetals production. However, the quality of glass and metal required by the light bulb manufacturers is quite standard, so switching between suppliers is, in theory, relatively easy. Light bulb manufacture takes place in factories which require substantial initial investment and have no obvious alternative use. In Skod, light bulbs are low cost commodity products which are replaced infrequently by domestic consumers. Commercial consumers change their light bulbs a little more often and some businesses have recently switched all their bulbs to LED to save energy, reduce costs in the long term and to reflect their aspirations as green businesses. There is very little brand awareness in the light bulb market and all the light bulbs have to fit the standard sockets used in the country. Electric light bulb manufacture in Skod is dominated by the five companies listed in Table One. Two years ago a large American light bulb manufacturer, Krysal, attempted to enter the market. The five dominant companies in the industry reacted to this by cutting prices, running marketing campaigns which emphasised the benefits to the country of home-based production and lobbying supermarket groups to not stock products produced by the new entrant. Krysal withdrew from the market after six months. When not focused on fighting new entrants, the five main competitors are regularly involved in price cutting, disruption of competitors distribution channels and aggressive marketing. The products produced by the Skod light bulb industry are largely sold through supermarket groups (50%), household product superstores (30%) and large electrical chains (10%). The rest of the production is sold through small shops, except for a tiny percentage of production (less than 1%) which is sold directly to large organisations, such as government departments. However, light bulbs do not constitute a large sales item for any of these distribution channels. In fact, in a recent report, light bulb sales were one of the products which contributed less than 01% of a major supermarkets revenue. The light bulb companies in Skod have largely focused on candescent (60% of production) and halogen (30% of production) technologies. Man Lal intends to fund the updating of the production facilities at Flick to allow the production of LED lights, alongside the continued production of candescent and halogen light bulbs. He wants to achieve this before domestic competitors in Skod gear up their own LED light bulb production. He believes that Lings competencies in LED manufacture will give Flick a head start. Initial discussions with Flick suggest that the company is open to acquisition and a bid price has been agreed which is acceptable to both parties. Financial information for Flick and the Skod light bulb industry as a whole is shown in Appendix One. Appendix One: Financial information for Flick and the Skod light bulb industry Extract from financial statements All figures in $millions Note: The Industry total column is for the Skod light bulb industry as a whole (including Flick). Required:

案例分析题Section A This ONE question is compulsory and MUST be attempted MFP (Mutual Farm Products) was formed in 1910 as a co-operative shop network owned by farmers in the country of Arboria

案例分析题Rachel Glossop is the chief executive officer (CEO) of Rush Cosmetics, a company which manufactures and sells its own brand of environmentally friendly toiletries and cosmetics

案例分析题Section B TWO questions ONLY to be attempted Webfilms was originally a film rental organisation, offering DVD rentals which were sent to customers and returned using parcel couriers

案例分析题The Holiday Company (HC) currently offers travel agency services by giving travel advice and making travel bookings for customers who physically visit the offices located in most major towns in the country

案例分析题Section A This ONE question is compulsory and MUST be attempted The State Bank of Forenia (SBF) is the largest bank in Forenia with a very large asset base

案例分析题Section A This ONE question is compulsory and MUST be attempted Introduction The Ancestry Book Company (ABC) publishes historical books, primarily concerned with military history, historical events, notable people and the tracing of ancestors. It was formed in 1991 by Rupert Hart when he left the army. As ABC grew, Rupert recruited people and authors who shared his background and interests and the senior management team currently consists of men who have either had a military career or who have a history degree from a well‑respected university. ABC is wholly owned by Rupert Hart. It currently has about one hundred staff. Sales channels Up until 2015, ABC used two primary sales channels. (1) Selling directly to customers through catalogue sales. A catalogue illustrating all the books currently in print was posted quarterly to customers on ABCs mailing list. The catalogue included an order form which the customer could complete and return, by post, to ABC. The order form includes postage and packing costs and customers paid by enclosing a cheque or their credit card details. Alternatively, the customer could telephone their order to ABCs call centre, place their order and pay by credit card over the phone. (2) Selling through bookshops. ABC sold books at a discounted trade price to bookshops. The bookshop then sold the books at the published price to the end customer. In 2015, ABC established a third sales channel. This is a dedicated e commerce website where customers can place orders directly with the company. Book buying in Oraria ABC sell their books worldwide but the majority of its sales are in the country of Oraria where it was founded. The population of Oraria are enthusiastic buyers of books but how they buy books has changed over time. Table One illustrates this. This information is published in a trade directory. There has also recently been an increase in interest in history and ancestry in Oraria encouraged in part by the success of the television series Whos Next?, which traces the ancestors of celebrity participants. Financial performance and marketing initiatives The recent financial performance of ABC is summarised in Table Three. The performance of ABC has been a continuing concern to the senior management team. In response to this, since 2009, the company has attempted to improve performance by: (1) Improving customer awareness of the company by increasing display advertising which it has always placed in specialist historical magazines. (2) Promoting special offers in its catalogue. These special offers are usually price reductions on selected books or special deals offering, for example, four books for the price of the three most expensive books placed in an order. However, these initiatives did not stop the decline in performance and so the decision was made to develop an e commerce website. The website development was the initiative of a newly appointed sales and marketing manager, Jon Lang, and was launched in 2015. In appointing Jon Lang, Rupert Hart made a deliberate attempt to appoint someone from a different background to his other senior staff. Jon had worked previously for a large online retailer for five years, which he had joined after graduating with a marketing degree. Jon came to work in casual clothing, unlike the formal suits worn by his managerial colleagues, and he had no interest in military history at all. He perceived the development of the website as a game changer for ABC. However, other managers at ABC were concerned that the website would negatively affect sales made through bookshops, and alienate elderly customers. Jon left ABC in 2016 to join a web analytics company. He was replaced by Edward Tern, a history graduate from the same university which Rupert had attended. Sale of ABC to BV Ventures In 2018, Rupert Hart decided that he wished to sell the company and retire. The company was purchased by BV Ventures, a venture capitalist with experience in turning round publishing companies. They have issued the following press release: BV Ventures is pleased to announce the acquisition of Ancestry Book Company (ABC). We acknowledge the work of Rupert Hart and his team in developing such a well respected brand. We see our mission at ABC to develop a profitable, successful company who people want to work for and customers want to buy from. This was the first ever mission statement for ABC. Rupert Hart had never felt that one was necessary for his company. An internal memo from BV Ventures to staff specified its vision for ABC in more detail: ABC needs to offer books which appeal to all its customers. We need to increase the revenue of the company, improving sales of each book which we offer. We also need to publish and deliver these books profitably, to ensure adequate returns to shareholders and to deliver profits which enable the business to grow. ABC also needs to offer a speedy delivery to customers and to deal professionally and courteously with any post sales issue. We need to ensure that customers receive a service which exceeds their expectations. This should increase repeat orders and also encourage our customers to recommend our books to their friends. The quality of the books, both in content and presentation, must be exemplary, so that book returns are almost eliminated. BV Ventures has a prescribed approach to turning around companies which includes: Producing a SWOT analysis. Developing a strategy for the organisation which aligns internal capabilities with environmental influences. Specifying clear, explicit objectives which reflect this strategy. These objectives are pursued through actions which are undertaken throughout the organisation. BV Ventures has also introduced the principles of integrated reporting into the companies which it owns. Required:

案例分析题Skydda is a global pharmaceutical company listed on a major stock exchange

案例分析题Introduction Maratec is a bespoke furniture company, making unique pieces of furniture to clients specifications

案例分析题Livermouth, a large and fast growing city in Deeland, is desperately in need of additional supplies of clean water to meet the increasing demand from its growing population

案例分析题NICE is a fast food restaurant which started out ten years ago as a single outlet and now has multiple outlets around the country of Lentonia. The fast food industry in Lentonia comprises four major competitors, sharing 80% of the market between them, and a large number of smaller companies. The majority of fast food companies in this market have specialised menus. NICE specialises in noodle and rice meals and offers a wide range of dishes using these ingredients. An extract of the company results for the last year is shown in Table One. The gross profit margin earned by NICE is roughly equal to the average for the industry. The fast food market in Lentonia shows steady growth, but a recent study suggests there is a worldwide trend towards healthy, home prepared meals which could have an effect on the market, should it continue. NICE recognises that there is limited scope for growth in the current market, with its existing market share and the level of competition, but it wishes to grow to satisfy its shareholders. The company is therefore considering expanding into the neighbouring country of Beron. The directors asked a market analyst to provide a report into the fast food industry in Beron. An extract of that report is shown at Figure One. Figure One: Extract from report into fast food industry in Beron Coincidentally, NICE has been approached by Go, one of the rapidly growing regional brands in the Beron market, with the suggestion for a joint venture in Beron. The company is looking for further expansion across Beron but does not feel it has the resources, or the market power, to do this alone. It has only 25 restaurants, but its average annual turnover per restaurant is $23m, compared with the industry average of $12m. NICE is interested in this opportunity but has stated that it would prefer a full acquisition of Go rather than set up a joint venture. Go has said it might consider this, if the terms were right. Required:

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