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2021???OwnFigureRule(OFR)?4Professional1mark：Report111mark：Tone,logicalflow,persuasivenessand

?需要改寫Q1中的所有問題，利用連接詞組成一個(gè)完整的段落。巧用動(dòng)詞名詞互換，改變句式的方式。例如ThisreportwillThereportbeginsbyevaluating….Next,thereport…..Finally,the……Thereport ysesthe… Finally,…Thisreportaddressestheproblemsof ?“Thereportshouldhavemorenarratives”-0mark“ThereportshouldhavemorenarrativesBECAUSEithelpstodrawattentiononkeyissuesandprovidecomprehensiveinformationwhichmaynotbeexpressedinnumbers.”-1mark Q1(i)“Freuchie’smissionis’todeliverreturnstoshareholdersabovetheaveragefortheretailsectorbyprovidingasuperiorcustomerexperiencefromtheappearanceofthestorestotheattractiverangeofclotheswhicharesoldwithenthusiasm.’”?背誦的理論定義不得分（除非題目要求Q1(iii)“Hewantstounderstandwhatoperationalgearing?Q2(b)“EMAhelpstocapturethesehiddencostsaswellascontingentcosts,forexample,incleaningupcontaminatedsitesafterproductionceases.”2021????EvaluateperformanceFinancialindicator-operationalgearingWhatgetsmeasured,getsdone

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1markperpoint–mustbebasedonscenarioinformationAimofperformancereport–1markBreakingdownmission–upto3e.g.Identifypriorityofobjectives,pickoutstrategies,commentontheirconnectionsAssessmentofwhetherreportmeetsmission–upto12markse.g.Clearstatementofinadequacyformission,addressingeachoftheelementsofthemission,informationforrelevantdecision-makingbyboardOtherpoints–upto5e.g.Answeringwheregrowthiscomingfrom(ifnotalreadydiscussed),lackofinformationoncapital(forreturnoncapitalforshareholders)andliquidity(givenpoorprofits),dataoverload,generalpresentationum18Q1(iBImpactofriskanduncertaintyonorganisational5.ManagementEvaluatetheoutputreportsofaninformationsysteminthelightbestpracticeintheobjectivesoftheneedsofthereadersofthereport;avoidingtheproblemofinformationtheuseofpresentationtechniquessuchasdataThecurrentreporthasanumberofstrengthsandweaknesses.Thesewillbediscussedaccordingtowhetherthereport:addressestheobjectivesofthecontainsappropriateinformationfordecision-making;iswell-addressestheobjectivesoftheMissionQ1(iMissionPrimary:todeliverreturnstoshareholdersabovetheaveragefortheretailsectorThroughthestrategy:providingasuperiorcustomerexperiencefromappearanceoftheattractiverangeofsoldwithwhethermeetthetodeliverreturnstoshareholdersabovetheaveragefortheretailsector-nodirectmeasure,operatingprofitdividendpersharesame, totalsharereturn(從 層面，非上市公司不合適),EVA（從經(jīng)營層面）providingasuperiorcustomerexperience-nodirectmeasure,customerappearanceofthestore-nodirectmeasure,numberof revenue/profitperstore,externalattractiverangeofclothes-nodirectmeasure inventory thenumberofproductlinesthecertaingrossmarginorrevenuesoldwithenthusiasm-nodirectmeasure,revenuegrow,salerevenue/profitperemployeetomeetthesalesQ1(iOtherNotreflectthepurchaseofnewstore-organicgrowthoracquisition,revenue/profitperstore門店數(shù)的增Nomentionthecapitalusedinbusiness門店的增加和財(cái)務(wù)費(fèi)Todetailedcostinformation-nodirectlinktoobjective,No ysis-bothbudgetandactualdata,whethermeetOnlycomparewithpreviousdata-fashionindustry,moredatatocomparetofindGiventargetbutnoBigchangeofincreaseinoperatingprofit-109.4%lack nningpurpose-competitor-opennewstore,customersurvey-attractiverangeofclothes,enhancecompetitiveadvantageForcontrolpurpose-varianceofproductioncost,grossprofitmarginofproductionlinecomparetolinktoattractiverangeofDataisclear,formrecognizedofreadingInformationoverload-toboard,toomuchdetailedNoorderaccounts-withoutLackexternalinformation-comparewithcompetitor,orindustryDataformat-operatingprofit,groupprofitaftertax,hardtoMarking1markperpoint–mustbebasedonscenarioinformationCommentsonexistingcommentary–upto5markse.g.Achievingitsmission;whetherthethreesubsidiarystrategiesaremeasured,relevanceandaccuracyofpointsmadeProposednew1markforobservingrequirementtohaveamaxoffourpointsand cingtheminasensiblepriorityorderUpto4marks–consideringeachpointindividuallyum10marks

Q1(iiImproveexamplecommentary-focusonthekeyareas-Figurestoillustratethepoints-availabledata/notavailable-leftblanktobeQ1(ii只評估了現(xiàn)有的commentsQ1(iiOverallperformance-usingdividend,notreflectthereturncapital,totalreturntoshareholder,meetImprovement:profitRevenue-revenuegrowthnodirectlinktomission,lookingintostorerevenueperformanceImprovement:revenueperstore=638.1/42=15.19mGPM-shouldrelatingtospecificrangeofcloth,toshowitscompetitiveadvantageImprovement:GPMofclothemeetthetargetInventory-notrelevanttoImprovement:enthusiasmsalesemployeeachievingabonusforexceedingtheirMarkingCommentaryonthegeneralmeaningofoperationalgearing–upto3marksRevenue–variablecostsVariable–excludesotheroperatingcostsVariable–excludesinsurance,utilitiesanddepreciation1Handlingstaffcostscorrectly1Operationalgearing1Commentaryonresults–upto2marksum8

Whatoperationalgearingis–HowitrelatestofixedandvariableAssessmentoftheimplicationsofthe不知道operatingWhatoperatinggearing-measurebusinessrisk,howsalerevenuefallingleadtoprofitcannotcoverfixedcosts.Higherratio,highbusinessrisk;hardtomeasurethecostshavebothfixedandvariableHowitrelatestoFCandSubject-classificationbetweenFCandOperationalgearing(%)=Contribution=revenue-cos+(insurance,utilities,dep)-staffbonus(1%*revenue)PBIT=operatingprofitComment-fixedcostsinclude, basedonthenumberofstoreopened；staffcostshavefixedpartandvariablepartwhichrelatestothe1%ofrevenue.Implication-Results,highfixedcostswillbeinfluencedbysalesrevenuefall,leadtohighBEP)Markingscheme:1markperpointum10

Q1(ivWhatgetsmeasured,getsAssessproblems-quoteidentifies,tunnelvision,sub-optimisation,myopia,IllustrationsfromFreuchie’sQ1(ivQ1(ivWhatgetsmeasured,getsdone-employeeonlypayattentiontotheperformancemeasuredandreporton.EmployeewouldfocusontargetProblems&Tunnelvision-attentionontheaspectsofperformancewhicharemeasured,lackofresourcesappliedtounmeasuredareas.Example:ignorecustomerfeedback,onlyfocusonfinancialSub-optimisation-performanceisonlydrivenbythemeasuredfactors,theewillnotbethebestpossibleforthebusiness.Example:notexceedthetargetofheadofficecosts,butcouldcostcontrolinmoreefficiencywayMyopia-measureschosenareonlyfortheshort-termperformanceofthebusinessandignorethelong-termaspects.Example:financialindicator-shortterm, innovationforproductionline,improvecustomerGaming-thedeliberatedistortionofperformancetoachievetherewardExample:improveinsaleperformancebyincreasingstaffnumberwhichleadtolargelabourcosts,itwilldamageoperatingprofitmarginQ1Evaluateperformance2020MQ1(i),2019SDFinancialindicator-operationalgearing2018SQ2(c)Whatgetsmeasured,gets2021SDEthicalEnvironmentalmanagementaccounting

2021SDQ2(a)Marking1markperImpactofethicsonstrategyformulation–upto6marksImpactofethicsonbusinessperformance–upto6marksum10

2021SDQ2(a)EthicalimpactonstrategyEthicalimpactonbusiness2021SDQ2(a)只描述原文中信息，沒有說明ethical2021SDQ2(aEthicalissueonstrategyExpectedbysociety,butnotconfidedinlaw-helpcreatelong-term,sustainablecompetitiveOnlyinvestsinethical -hardtoraisefinance,long-term,competitiveadvantageKayland’senvironmentregulation-allowthedischargeofdiluted intorivers,notpermittedinNotestimatedthecleaningupcosts-missioning,reducingprofit,damageStakeholder-boardhavedutytodevelopstrategybenefitshareholders,unethical=>reducelong-termshareholderwealth,reducingstaffjobsecuritybylessbusinessprofit.EthicalissueonbusinessReductioninfinancialperformance-damagereputationLowwages-localworkerunacceptablelowwages intorivers-damageshort-termperformance,increase ernmentpower,damagereputation,incurcostsandmanagementtime,riskoffinesandpenalties -damagelong-termperformance,damagereputation,finesand2021SDQ2(bMarking1markperpoint:Calculatingcosts–upto4marksInvestmentappraisal–upto4marksCalculations–upto2marksSettingmeasuresandtargets–upto4marksProductpricing–upto4marksum15

2021SDQ2(bAdviceonhowEMAwillCalculatingInvestmentSettingperformancesandProduct2021SDQ2(b沒有利用原文中數(shù)據(jù)重新計(jì)算考慮環(huán)境成本后的2021SDQ2(bCalculating成本分類-helptoidentifyhiddencost(cleaningcostcontingentcost(missioning數(shù)據(jù)獲取informationsystemtocapturenon-financialinformation,emission/pollutionvolume,environment-relatedcosts計(jì)算ABC,lifecycle,input/outflowclearunderstandingcost,morerealistic,moreusefulfornningbudget,meetthetarget成本-havetoinvestinInvestmentNPV-identifyenvironment-relatedcoststocalculateNPV,cleaningandmissioningcostsRelevantcost-environmentcostsmaydamagebusinessprofits,lowornegativeNPV,notgeneratelong-termshareholderwealthRe-calculateNPV-cleaningcost90,missioningandcleaningcostsasa%oftheestimatedNPV40%, ce-NPVsame,Jhaslowrisks,ifnottakeintoaccountthemissioningandcleancostschooseK2021SDQ2(bSettingperformancemeasuresandCSR-rangeofstakeholdersawarenessenvironmentPerformancetarget-bothfinanceandnon-Performancemeasure-internalandexternal,short-termandlong-ProductHelpsettingpriceofK-lifecyclecoverallcosts,makeacceptablemargin,improvelong-termEnvironment-relatedcosts-predictingcostsaffectedbyinflation,changeofcostofChargeapremiumpricetocustomer-minimumharmto2021SDQ2Ethical2018SEnvironmentalmanagementaccounting(EMA)2016SDQ3(c),2014SDQ32021SDBusinessprocessre-engineeredBonus

2021SDQ3(a)MarkingDefinitionofBPR–1mark1markperrelevantpoint:StrategicfocusoncostsBeingbestdeliveryEngagedandcommittedworkisationofshareholdervalueum15

2021SDQ3(a)BPR iseshareholderStrategicfocusonBeingthebestEngagedandcommitted2021SDQ3(a)2021SDQ3(a)BPR-fundamentalrethinkingandredesignofbusinessprocesstoachievethedramaticallyimprovementincriticalareasofperformance,suchasquality,customersatisfaction,costcontrol.izeshareholderFocuson satisfiedwithcustomer,createvaluefortheStrategicfocusonSavecostsofmanualentreparcelsinformation-usingbarcodes,reducingpaperwork,savingtime,moreaccurateandrealtimedeliveryinformation,costsavinginalong-termSavecostsofnoreturntoPattackpremises,vehicleDeliveriesbysamedrivers-savestaffcostsnoneeddifferenttypeofSavecostsofdamagecustomerrelationship-automaticallyandaccuratedeliver,reduce 2021SDQ3(a)BestOntimedelivery-barcode,moreefficiencyandaccurate,choicethebestrout nfordriver,enhanceKnowdeliverscheduleinadvance-enhancedriver’sresponsibility,arrangetime,makeontimedelivery,enhancecustomersatisfactionVehicletrackingdevice-managevehiclemoreefficient,torespondanyReceiptusingdigitalhandhelddevice-auditeveryorder,enhanceretail’strustandCurrentprocessisoutdated-timeconsuming,inaccurate,delayAdoptingBPR-improveprocessefficiency,realtime,accurate,financialperformance,EngagedandcommittedTurncomputeroperatorsintobarcodingsystem-workingprocessmoreefficiency,long-termcostEmployeemultipleskills-reducinglabourcosts,improveefficiencyandflexibilityofprocess,effectonmorale,redundant,resistant,effectivecommnunication,retrainingEmpowerment-stafftakemoreresponsibilitytomakedecision.Enhancetrustandfaith,better schedulesandmoreefficientwork2021SDQ3(b)MarkingIdentifyingPattack’scustomer–1Bonusscheme–1markperrelevantpoint,upto9marksConclusion–upto2marksum10

2021SDQ3(b)Buildingblockmodelrewardclaritycontrollabilitymotivation2021SDQ3(b)2021SDQ3(b)Cl