Swinburne University of Technology Sarawak Campus HBC229N ANALYSIS FOR COMPETITIVE ADVANTAGE Final Examination DEC 2014 Time Allowed: 3 hours Reading time: 10 minutes 50% of Total Subject Mark Candidate's ID No: Marking summary (to be used by the exam markers only) Question No. Possible marks Actual marks SECTION A: MCQs Q1-15 20 SECTION B: Q1 20 Q2 20 Q3 20 Q4 20 Total 100 HBC229N Analysis for Competitive Advantage Final Exam Semester 2, 2014 Page 2 of 12
Answer ALL the questions SECTION A - MULTIPLE CHOICE QUESTIONS: (Please fill in the corresponding box in the Answer Sheet on page 12 indicating your choice of the correct or best answer.) Questions 1 to 10 (1 mark each) 1. Which of the following statements about cost-based transfer prices is/are true? i. A transfer price set at standard variable cost plus a mark-up provides an incentive for the supplying business to make the transfer. ii. Absorption cost-based transfer prices are good for the company as a whole because all costs are considered. iii. Transfer prices should be based on standard costs rather than actual costs since the cost of inefficiency should not be passed on. A. i and ii B. i and iii C. ii and iii D. i, ii and iii 2. The 'inside-out approach' of measuring sustainability performance refers to: A. Develop several key lead indicators first, then for each lead indicator managers can derive a number of lag indicators. B. Develop several key lag indicators first, then for each lag indicator managers can derive a number of lead indicators. C. Develop measures from within the business, then these measures are 'fed through' to external reporting. D. Measures are determined externally by outside forces e.g. government regulations, these measures then influence the development of internal measures. 3. Which of the following statements is/are true? When a multinational company transfers goods or services between business units located in different countries: i. the tax rates of the different countries will have no effect on overall company profits. ii. the result is a moving of profits from one country to another. iii. the company will consider the tax rates of the different countries when determining the transfer price. A. i B. ii C. i and ii D. ii and iii 4. A multiple-period quality trend report discloses: A. the percentage of failed units relative to acceptable units B. acceptable quality levels C. changes in quality costs as a percentage of sales over time D. planned improvements in quality HBC229N Analysis for Competitive Advantage Final Exam Semester 2, 2014 Page 3 of 1