教程roi示例否则s2.pdfVIP

ExamFormat

•EmphasisoncontentcoveredfromWeek5

onwards

•30MCQ(worth30marks)

▫includesomecalculations

•70marks(5Problems)

▫Problem1:17marks

▫Problem2:15marks

▫Problem3:13marks

▫Problem4:12marks

▫Problem5:13marks

37

QuickRevision–Week5

•ThroughputAccountingandTheory

ofConstraints

▫TOC,managingbottlenecks(Goldratt)

▫TOCperformancemeasures

▫identifyingbindingconstraints

Calculationsandproductmix

▫Multipleconstraints

▫Drum-buffer-rope

38

QuickRevision–Week6

•Week6:ManagingProjects

▫Projectmanagementactivities

▫Criticalpathmethod

Determiningcriticalpath,expected

duration,starttimes

▫PERT(programevaluationandreview

technique);expectedduration

▫Crashing–tobe

39

QuickRevision–Week6

•Crashingprojects–LP6.1

40

QuickRevision–Week7

•Designingmanagementcontrol

systems

▫Basicprinciplesandusefultheories

▫Differenttypesofcontrolsfordifferent

controlproblems

▫Tightnessofcontrol–isthatagood

thing?

▫Costsofcontrols,theharmfulside-

effects

41

QuickRevision–Week8

•Responsibilitycentres,transferprice

▫Decentralisation;differenttypes;

responsibilityaccounting

▫Transferprice:

Generalrule

Marketbased,costbased,negotiatedetc

Differentscenarios

Taxationinfluence