【ACCA选择题】
23.6(a)Peggy,Operations Director at X Ltd,has delegated the task of identifying reasons for recent
bottlenecks in manufacturing processes to Susan.This will involve Susan in interviewing relevant
operators,foremen and supervisors,and also liaising with other departments,to establish why
the bottlenecks are occurring.Peggy would like a report on her desk in two weeks’time as she is
due to report to the board.Susan is worried about the project,as she is very busy with her
routine workload.
Place the suggested steps below in the correct order,so that Susan can plan her time effectively.
(i)Identification of information sources within the business
(ii)Collation of information
(iii)Establishing priorities with Peggy
(iv)Sequencing of interviews with relevant staff
(v)Delegation of routine tasks
(vi)Report writing(3 marks)
(b)Jim has been asked to coach John in certain technically demanding aspects of his accounting
role in order to improve John’s performance.Which of the following is he unlikely to do as part of
this work?
A Show John where to find company information on relevant accounting standards
B Demonstrate the company’s new accounting software
C Invite John to the annual audit planning meeting
D Help John to prepare for his upcoming appraisal(1 mark)
(Total=24 marks)
23.6(a)(i)Establishing priorities with Peggy
(ii)Delegation of routine tasks
(iii)Identification of information sources within the business
(iv)Sequencing of interviews with relevant staff
(v)Collation of information
(vi)Report writing
One of the most important things is for Susan to establish priorities with Peggy.This will enable her to
delegate some of her routine work to enable her to make some time for the project.
(b)D.This option would appear to apply more closely to a mentoring role