The Institute of Cost and Management Accountants of Bangladesh

Questions of Assignment
Operational Level: Paper E1 –Enterprise Operations
Question No – 01
Voluntarily turning away business
Why should a gambling company like 888.com voluntarily choose to turn away certain business, e.g. known
compulsive gamblers, gamblers who may be under-age, gamblers in certain countries, etc?
Question No – 02
Independent NED
Mr X retires from the post of finance director at AB plc. The company is keen to retain his experience, so
invite him to become a NED of the company. Can he qualify as an independent non-executive?
Question No – 03
Active First has grown rapidly over the past three years by acquiring a number of smaller gyms and health
clubs. This strategy resulted in the organization inheriting many different systems and it is now considering
replacing these systems with a fully integrated, state of the art, organization wide system.
Required
Briefly describe the benefits to Active First of the implementation of the new system.
Question No – 04
Many supermarkets have implemented an EPoS (electronic point of sale) system. This system includes a bar
code scanner, touch screen technology, integrated credit card processing and pin pad device and records
important information, e.g. sales information for inventory purposes and customer information for marketing
purposes.
Required:
Explain the ways in which supermarket's operations have been transformed by the EPoS system.
Question No – 05
State the advantages and disadvantages of:
(i) Single sourcing
(ii) Multiple sourcing
(iii) Delegated sourcing
(iv) Parallel sourcing.
Question No – 06
Discuss some of the common reasons for the failure of TQM programmes.
Question No – 07
Explain how the Servqual dimensions could be applied to an online environment, such as a company using a
website to sell its products and to deal with customer concerns and queries.
Question No – 08
Explain what information sources are likely to be used by a buyer when seeking out information about the
alternative ways in which they can satisfy their needs.
Question No – 09
H Company, a High Street clothing retailer, designs and sells clothing.. Until recently, the company was well-
known for quality clothing at an affordable price, but the situation has changed dramatically as new entrants to
the market have rapidly taken market share away from H Company.

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One marketing analyst has commented that the problem for H Company is that it has never moved from being
sales orientated to being marketing orientated and that this is why it has lost touch with its customers.
Required:
Explain how the management in H Company could make use of the traditional marketing mix to help regain its
competitive position in the clothing market.
Question No – 10
For each of the four stages of the product life-cycle describe the pricing considerations.
Question No – 11
Explain why a company may be deemed irresponsible for providing customers with products that meet their
needs?
Question No – 12
(a) What motivates you to go to work?
(b) Would you still work if you won £20 million in the lottery?
(c) Why do organisations care about their employees being motivated?
Question No – 13
Explain how management style should differ depending on whether individuals are theory X or theory Y type
employees.
Question No – 14
The validity of a face-to-face interview as a means of gauging a person’s ability, character and ambition is
regularly challenged. Briefly explain the main shortcomings of the interview technique.
Question No – 15
Explain why assessment centres are part of a competency-based selection process used by many major
employers when recruiting staff for their graduate training scheme?
Question No – 16
State the most effective learning methods for each of Honey and Mumford’s learning styles.
Question No – 17
You are a recently qualified management accountant and have just accepted a new post as management
accountant in Black Pearl Co, a company specializing in the provision of credit and loans to wealthy
individuals. You report to Mr. Sparrow, the senior management accountant and your duties involve performing
credit checks on new customers through to the preparation of monthly management accounts and cash and
profit forecasts for the company.
An initial review of the receivables ledger shows one debt from Miss Swan is quite old; there have been no
loan repayments for the last six months, and the outstanding balance has risen to nearly $150,000 with accrued
interest. When queried, Mr. Sparrow suggests not making a provision for this amount because to make a
provision would decrease profit and cash flow by an unacceptable amount.
After leaving work for the day, you go for a drink at the Parlez wine bar with the junior management
accountant, Will. After a few drinks, Will informs you that Mr Sparrow is a personal friend of Miss Swan,
which may be a reason Mr Sparrow does not want to make a provision at this time.
Required:
Identify which, if any, of the fundamental principles within the CIMA ethical guidelines Mr. Sparrow has
broken and describe possible actions that you should take in response.

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