当非关键工作M正在实施时，检查进度计划发现工作M存在的进度偏差不影响总工期，但影响后续承包单位

A．Formal

B．Informal

C．Informative

D．Directional

(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

en applied to explain the reaction mechanism. There are two extreme cases discussed, high pressure and low pressure. Explain briefly the effect of pressure on the rate law and the rate constant of the reaction.

Question 1

Briefly explain void, voidable and unenforceable contract.

(b) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.

Required:

State and briefly explain three factors which can cause accounting ratios to be misleading when used for

such comparison. (6 marks)

(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential

limitations in its application. (8 marks)

(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in deciding

which refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)

(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative

non-financial performance measures that could be used to assess the ‘quality of service’ provided by the

Dental Health Partnership. (3 marks)