2016年ACCA考试模拟试题：财务管理(3)

2016年ACCA考试模拟试题：财务管理(3) <br />An organisation is reviewing the way that Information System (IS) projects are accounted for in the organisation. At <br /> <br />present the Information Systems department (which undertakes the IS projects) is a non-recharged cost centre. <br /> <br />However, the organisation wishes to explore the advantages and disadvantages of other charging approaches. <br /> <br />Four approaches are being considered <br /> <br />(1)Non-rechargeable cost centre (current situation) <br /> <br />(2)Recharged at cost <br /> <br />(3)Recharged at a mark up (profit centre) <br /> <br />(4)Setting up a separate IS company <br /> <br />Required: <br /> <br />FOR EACH of the FOUR approaches listed above: <br /> <br />(i)briefly describe the principle of the approach;(1 mark) <br /> <br />(ii)briefly describe ONE advantage of the approach;(2 marks) <br /> <br />(iii)briefly describe ONE disadvantage of the approach.(2 marks) <br /> <br />The mark allocation shown is for each approach, four approaches are listed. <br /> <br />(20 marks) <br /> <br />5(Designing Information Systems) <br /> <br />An organisation wishes to purchase a software package to administer its workflow requirements. It is currently drawing <br /> <br />up an Invitation to Tender (ITT) to send out to potential suppliers. <br /> <br />Required: <br /> <br />(a)Identify and briefly describe the contents of FOUR possible sections of the Invitation to Tender which will be <br /> <br />sent to the potential suppliers.(12 marks) <br /> <br />(b)Some of the managers are sceptical about the formal drawing up of an ITT. Project manager, Mary Mendes, <br /> <br />claims ‘our approach is to select a software package from a well-established software house, show it to the users <br /> <br />and convince them that it is what they want. Ours is a much quicker approach than all this formal ITT stuff’. <br /> <br />Explain the potential problems of Mary’s approach to software package selection and explain how these are <br /> <br />overcome by a formal approach that includes the production of an ITT.(8 marks) <br /> <br />(20 marks) <br /> <br />4 <br /> <br />6(Evaluating Information Systems) <br /> <br />An examination board currently has a system where the following details are held about examinations. There are <br /> <br />currently 1,000 examinations on file, set by 100 examiners. Each examiner has set 10 examinations. There is a <br /> <br />simple computer file (called ASSESSMENT) containing 1,000 records. Each record has the following structure: <br /> <br />ASSESSMENT file <br /> <br />Field nameLength of fieldType of field <br /> <br />Examination number4Numeric <br /> <br />Examination name30Character <br /> <br />Examiner name30Character <br /> <br />Examiner address50Character <br /> <br />Passmark2Numeric <br />