2009年6月特许公认会计师(ACCA)P3考试真题及答案

2009年6月特许公认会计师(ACCA)P3考试真题及答案

Business Analysis
Wednesday 10 June 2009

When Xsys has completed the construction of the computer it arranges for the international logistics company EIM to
deliver the machine to greenTech for testing. After acceptance testing the machine, greenTech e-mails the customer,
agrees a delivery date and arranges for delivery by courier.
Recent feedback from customers suggests that missing promised delivery dates is their biggest complaint. This is
because the delivery date agreed early in the order process cannot necessarily be matched by Xsys when it actually
receives the confirmed order. Figure 4 shows the process involved.
Required:
(a) Evaluate the current strategic position of greenTech using a SWOT analysis. (12 marks)
(b) The panel selected the proposal of Professor Ag Wan as the winning proposal.
Write a briefing paper evaluating the three proposals and justifying the selection of the proposal of Professor
Ag Wan as the best strategic option for greenTech to pursue.
Note: requirement (b) includes 2 professional marks. (20 marks)
(c) (i) Identify deficiencies in the current Internet-based process for ordering and configuring fully assembled
green computers. Recommend a new process, together with its implications, for remedying these
deficiencies. (10 marks)
(ii) The board is determined to link strategy with current and future processes.
Analyse the relationship between process design and strategic planning using the context of greenTech
to illustrate your analysis.
Note: requirement (c)(ii) includes 2 professional marks. (8 marks)
(50 marks)


 

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