課題社課題社名師資英文P1 // 課/UnitsPriceperTotalvariableTotalfixed英文P1Section ysisandForecastingTechniques知識點練52（單選題）AcompanyhasthreeproductlinesbasicdeluxeandlimitedTotalfixedcostsareallocatedbasedondirectlaborhoursandremainunchangedintheshortterm.Basedontheinformationabove,whichproductlines,ifany,shouldbediscontinuedduetolackof只看錯A、Onlythebasiclineshouldbediscontinued.B、OnlythelimitedlineshouldbeC、Onlythedeluxeandlimitedlinesshouldbediscontinued.D、Noneoftheproductlinesshouldbediscontinued.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isEventhoughthebasiclinehasalossof$2,000(10,000unitssold×$10priceperunit$80,000variablecosts–$22,000fixedcosts),discontinuingthelinewouldnotreducethefixedcosts,andthecompanywouldlose$22,000fromthosefixedcosts.Answer(B)isThelimitedlineisprofitablewithagainof$9,000(2,500unitssold×$21priceperunit$37,500variablecosts–$6,000fixedcosts),soitshouldnotbediscontinued.Answer(C)isincorrect.Thelimitedlineisprofitablewithagainof$9,000(2,500unitssold×$21priceperunit$37,500variablecosts–$6,000fixedcosts),soitshouldnotbediscontinued.Thedeluxelineisprofitablewithagainof$8,000(7,000unitssold×$13priceperunit–$70,000variablecosts–$13,000fixedcosts),soitshouldnotbediscontinued.Answer(D)iscorrect.Thelimitedlineisprofitablewithagainof$9,000(2,500unitssold×$21priceperunit$37,500variablecosts–$6,000fixedcosts),soitshouldnotbediscontinued.Thedeluxelineisprofitablewithagainof$8,000(7,000unitssold×$13priceperunit–$70,000variablecosts–$13,000fixedcosts),soitshouldnotbediscontinued.Eventhoughthebasiclinehasalossof$2,000(10,000unitssold×$10priceperunit–$80,000variablecosts–$22,000fixedcosts),discontinuingthelinewouldnotreducethefixedcosts,andthecompanywouldlose$22,000fromthosefixedcosts.Therefore,ofthelinesshouldbe考 ysisandForecasting正確 筆 編輯筆53（單選題）IntheBostonConsultingGroup(BCG)growth-sharematrixwhichstrategicbusinessunitsarestrongcompetitorsinhighgrowthmarketsbutusuallyhavemodestnetcashflow?A、CashD、展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isAcashcowgeneratesmorecashthanitrequires,providingfundstothefirmtoinvestinotherventures.Answer(B)isAquestionmarkdeservesattentiontodeterminewhethertheventureisviable.Thebusinessisinagrowingindustrybuthasnotachievedastrongcompetitiveposition.Answer(C)isincorrect.Adogisabusinesssituatedinalowgrowthordecliningindustryand,ifnotpositionedstrongly,willbedivested.Answer(D)isAstarisastrongcompetitorinahighgrowthindustry.Itisprofitablebutneedslargeamountsofcashforexpansion,R&D,andmeetingcompetitors’attacks.考 Unit8ysisandForecasting正確 筆 strongcompetitiors說明市場占有率54（單選題）Astrategicbusinessunit(SBU)hasalowrelativemarketshare(RMS)andahighmarketgrowthrate(MGR).Accordingtotheportfoliomodelforcompetitiveysis(thegrowth-sharematrix)createdbytheBostonConsultingGroup,theSBUisconsideredaA、C、Cashcow.D、展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isStars(highRMS,highMGR)arestrongcompetitorsinhigh-growthmarkets.SuchanSBUisprofitable,butneedslargeamountsofcashforexpansion,R&D,andtomeetcompetitors’attacks.Netcashflow(plus/minus)ismodest.Answer(B)iscorrect.Questionmarks(lowRMS,highMGR)areweakcompetitorsandpoorcashgeneratorshigh-growthmarkets.TheyneedlargeamountsofcashnotonlytofinancegrowthandcompeteinthemarketbutalsotoincreaseRMS.IfRMSincreasessignificantly,aquestionmarkmay eastar.Ifnot,it esadog.Answer(C)isCashcows(highRMS,lowMGR)arestrongcompetitorsandcashgenerators.AnSBUthatisacashcowordinarilyenjoyshighprofitmarginsandeconomiesofscale.Financingforexpansionisnotneeded,sotheSBU’sexcesscashcanbeusedforinvestmentsinotherSBUs.However,marketingandR&Dexpendituresshouldnotnecessarilybeslashedexcessively.izingnetcashinflowmightprecipitateaprematuredeclinefromcashcowtodog.Answer(D)isDogs(lowRMS,lowMGR)areweakcompetitorsinlow-growthmarkets.Theirnetcashflow(plus/minus)ismodest.考 Unit8ysisandForecasting正確 筆 編輯筆55（單選題）AccordingtotheBostonConsultingGroup’sportfoliomodelforcompetitive ysis,thestrategyforastrongcashcowshouldbeD、展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isAharveststrategyisusedforweakcashcowsandpossiblydogs.Answer(B)isincorrect.Adiveststrategyisusedforquestionmarksanddogsthatreducethefirm’sprofitability.Answer(C)iscorrect.Aholdstrategyisusedforstrongcashcows.Itisnecessaryifthebusinessistocontinuetogeneratelargenetcashinflows.Harvestingmightimpairastrongcashcow’sabilitytogeneratelong-termpositivenetcashinflows.Answer(D)isAbuildstrategyisappropriateforaquestionmarkwiththepotentialtobea考 ysisandForecasting（單選（單選題）AallifecycleprogressionforasuccessfulfirmwithintheBostonConsultingA、Star,questionmark,cashcow,dog.B、Questionmark,star,cashcow,dog.C、Star,cashcow,questionmark,dog.D、Questionmarkcashcowstar,dog.展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isThequestionmarkphasetypicallyprecedesthestarphase.Answer(B)iscorrect.Theprogressionisfromquestionmarktostar,cashcow,anddog.Accordingly,afirmshouldconsideraSBU’scurrentstatusanditsprobableprogressionwhenformulatingaAnswer(C)isThequestionmarkphasetypicallyprecedesboththestarandquestionmarkphases.Answer(D)isincorrect.Thestarphasetypicallyprecedesthecashcow考 Unit8ysisandForecasting正確 筆 編輯筆57（單選題）WhichofthefollowingcyclesdoesnothaveaccountinginformationrecordedintothegeneralledgerreportingD、展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isPurchasing,receiving,cashpayments,andothertransactionsintheexpenditurecyclearerecordedinthegeneralledger.Answer(B)isAccountingforcosts,deferredcosts,andpropertyinvolvedintheproductionorconversionofgoodsorservicesarerecordedinthegeneralledger.Answer(C)isPlanningisthedeterminationofwhatistobedoneandofhow,when,where,andbywhomitistobedone.Plansservetodirecttheactivitiesthatallorganizationalmembersmustundertakeandsuccessfullyperformtomovetheorganizationfromwhereitistowhereitwantstobe.Notransactionsthatrequirerecordinginthegeneralledgertakeplaceduringtheplanningcycle.Answer(D)isSales,receivables,cashreceipts,baddebts,andothertransactionsintherevenuecyclearerecordedinthegeneralledger.考 Unit8ysisandForecasting正確 筆 編輯筆58（單選題）WhatisstrategicA、Itestablishesthegeneraldirectionoftheorganization.Btestablishestheresourcesthattheplanwillrequire.C、Itestablishesthebudgetfortheorganization.D、Itconsistsofdecisionstousepartsoftheorganization’sresourcesinspecified展開答疑我要糾 收藏試題|收起解正確答案是：A您的答案是解 Answer(A)isStrategicplanningestablishesthegeneraldirectionofanorganization.Itembodiestheconcernsofseniormanagementandisbasedspecificallyon(1)identifyingandspecifyingorganizationalobjectives;(2)evaluatingtheorganization’sstrengthsandweaknesses;(3)assessingrisklevels;(4)identifyingandforecastingtheeffectofexternal(environmental)factorsrelevanttotheorganization;(5)derivingthebeststrategyforreachingtheobjectives,giventheorganization’sstrengthsandweaknessesandtherelevantfuturetrends;and(6) yzingandreviewingthecapitalbudgetingprocessandcapacityplanning.Answer(B)isEstablishingtheresourcesthestrategicplanwillrequireismerelyonephaseofstrategicAnswer(C)isEstablishingthebudgetfortheorganizationcannottakeplaceuntilthestrategicplanisAnswer(D)isDecisionstousepartsoftheorganization’sresourcesinspecifiedwaysdefinesoperationalplanning.考 ysisandForecasting正確 筆 編輯筆5959（單選題）WhichoneofthefollowingmanagementconsiderationsisusuallyaddressedfirstinstrategicA、C、Organizationalstructure.D、Recentannual展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是解 Answer(A)isOutsourcingisanoperatingdecisionofamoreshort-termnature.Answer(B)iscorrect.Strategicplanningistheprocessofsettingoverallorganizationalobjectivesanddraftingstrategicplans.Settingultimateobjectivesforthefirmisanecessarypreludetodevelostrategiesforachievingthoseobjectives.Plansandbudgetsarethenneededtoimplementthosestrategies.Answer(C)isOrganizationalstructure,althoughimportantinstrategicplanning,isbaseduponthefirm’soverallobjectives.Answer(D)isRecentannualbudgetsareabasisforshort-term