2016年ACCA考试模拟试题：财务管理(3)[1]

An organisation is reviewing the way that Information System (IS) projects are accounted for in the organisation. At

　　present the Information Systems department (which undertakes the IS projects) is a non-recharged cost centre.

　　However, the organisation wishes to explore the advantages and disadvantages of other charging approaches.

　　Four approaches are being considered

　　(1)Non-rechargeable cost centre (current situation)

　　(2)Recharged at cost

　　(3)Recharged at a mark up (profit centre)

　　(4)Setting up a separate IS company

　　Required:

　　FOR EACH of the FOUR approaches listed above:

　　(i)briefly describe the principle of the approach;(1 mark)

　　(ii)briefly describe ONE advantage of the approach;(2 marks)

　　(iii)briefly describe ONE disadvantage of the approach.(2 marks)

　　The mark allocation shown is for each approach, four approaches are listed.

　　(20 marks)

　　5(Designing Information Systems)

　　An organisation wishes to purchase a software package to administer its workflow requirements. It is currently drawing

　　up an Invitation to Tender (ITT) to send out to potential suppliers.

　　Required:

　　(a)Identify and briefly describe the contents of FOUR possible sections of the Invitation to Tender which will be

　　sent to the potential suppliers.(12 marks)

　　(b)Some of the managers are sceptical about the formal drawing up of an ITT. Project manager, Mary Mendes,

　　claims ‘our approach is to select a software package from a well-established software house, show it to the users

　　and convince them that it is what they want. Ours is a much quicker approach than all this formal ITT stuff’.

　　Explain the potential problems of Mary’s approach to software package selection and explain how these are

　　overcome by a formal approach that includes the production of an ITT.(8 marks)

　　(20 marks)

　　4

　　6(Evaluat特许公认会计师(ACCA/CAT)