F5 2011年6月绩效管理.pdfVIP

FundamentalsLevel–SkillsModule,PaperF5

PerformanceManagementJune2011Answers

1CementCo

(a)Payofftable

SUPPLY(no.ofbags)

Prob.*350,000280,000200,000

Weather$’000$’000$’000

Good$’0000·251,750(1)1,4001,000

DEMANDAverage$’0000·451,085(2)1,4001,000

Poor$’0000·33256401,000

*Theprobabilitycolumnisonlyshownsoastohelpinpart(b)(iii)’scalculations.

Profitperbagsoldincomingyear=$9–$4=$5

Lossperbagdisposedof=$4+$0·50=$4·50

(1)350,000x$5=$1,750,000

(2)[280,000x$5]–[70,000x$(4·50)]=$1,085,000etc

(b)(i)in–identifytheworstoutcomeforeachlevelofsupplyandchoosethehighestoftheseworstoutcomes.

SUPPLY(no.ofbags)

350,000280,000200,000

$’000$’000$’000

Worst3