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Unformatted text preview: cost will be avoided.
Prepare an analysis of the potential project costs for the following two scenarios.
Landscaping will occur in both scenarios. There is no need for gravel, however, in the
a. Resurface ground without doing soil testing.
b. Complete the soil testing. For this second option use the probabilities provided by the
municipal worker to determine a weighted cost for this scenario.
What option would you recommend for the school? Why? Are there other non-financial
considerations that you need to include in your decision?
Question 5: BSC for Not-for-Profits (10 Marks) The following excerpt from CUPE’s (the Canadian Union of Public Employees) constitution
summarizes their key objectives and strategies for achieving their objectives.
The Union has as its objectives:
a. The organization of workers generally, and in particular all workers in the public service
b. The advancement of the social, economic, and general welfare of active and retired
c. The defence and extension of the civil rights and liberties of public employees and the
preservation of free democratic trade unionism.
d. The improvement of the wages, working conditions, hours of work, job security, and
other conditions affecting all employees including retirees’ pension benefits.
e. The promotion of efficiency in public service generally.
f. The promotion of peace and freedom in the world, and the cooperation with free and
democratic labour movements throughout the world.
g. The utilization of our world’s natural and human resources for the good of all the world’s
people while promoting the respect and conservation of the environment and the
creation of sustainable communities and jobs.
h. The elimination of harassment and discrimination of any sort or on any basis; for the
equality of treatment regardless of class, race, colour, nationality, age, sex/gender,
language, sexual orientation, place of origin, ancestry, religious beliefs, or mental and
physical disability; and the active opposition to discrimination of same wherever it
occurs or appears.
i. The establishment of strong working relationships with the public we serve and the
communities in which we work and live.
The objectives of the Union are to be accomplished through the following methods: Establishing cooperative relations between employers and employees. Page 6 of 7 Promoting required desirable legislation.
Conducting an educational program designed to enlighten the general public with
respect to the problems of public employees.
Organizing and supporting central and provincial bodies of public employees for dealing
with matters peculiar to a particular area or province and for assisting in the
organizational efforts of this Union.
Cooperating with the Canadian Labour Congress, its chartered federations and labour
councils, its affiliates and its departments in furthering the general well-being of the
whole labour movement.
Cooperating with the Public Services International and the International Trade Union
Confederation in their work. Required:
Based on the above information, identify five measures CUPE may want to monitor on its
balanced scorecard to help ensure they are achieving their objectives. Outline why each
measure is important and which objective it achieves.
Question 6: Customer Profitability Analysis (5 marks) Cloud Mobility, a provider of cell phone service, has a toll-free customer service line that is
available to all of their customers. They are concerned that this free service is having a
negative impact on profits.
How might customer profitability analysis help management assess whether this is the
Question 7: Mitigation of Risk in a Project (5 marks) Joe’s Cookies is planning to install a new automated assembly line to prepare, cook, and
package their very popular line of chocolate chip cookies. Joe’s is concerned about the
project going over cost—Ace Manufacturing, the company that is designing, constructing,
and installing the new equipment, is a fairly new company with an unproven track record.
Joe’s has chosen Ace to manufacture their assembly line as Ace has promised a more
automated process than their competitor with a good warranty program. Describe ways that
Joe’s can mitigate the risk of going over budget. Page 7 of 7...
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This document was uploaded on 09/28/2013.
- Fall '13