跨国公司管理期末考.doc

C、short answer
1、Culture shock: a state of disorientation and anxiety about not kowing how to behave in an unfamiliar culture. stages:(1) honeymoon, when positive attitudes and expectation, excitement, and a tourist feeling prevail; (2)irritation and hostility, the crisis stage when cultural differences result in problem at work, at home, and in daily living---expatrates and family members feel homesick and disoriented, lanshing out at everyone.(3) gradual adjustment (4) biculturalism, the stage in which the manager and family members grow to accept and appreciate local people and practices and are able to function effectively in two culture.
2、how many dimensions are made by Global Project Team about culture?
Assertiveness( how much people in society are expected to be tough, confrotational, and competitive versus modest and tender.
Future orientation(refers to the level of important of performance improvement and excellence in society and refers to whether or not people are encouraged to strive for continued improvement.
Performance orientation(the importance of performance improvement and excellent in society and refers to whether or not people are encouraged to strive for continued improvement.
Humane orientation(measures the extent to which a society encourages and rewards people for being fair, altruistic, generous, caring, and kind.
3、How many modes are involved in the global operations of managerial staff?
1,ethnocentric staffing approach
2,polycentric staffing approach
3, global staffing approach
4,regiocentric staffing approach

4、Say something about the strengths and weakness of TNC to host countries.
Benefits costs

Capital market effects
.Broader access to outside capital . increased competition for local
.Foreign—exchange earning scarce capital
.Import substitution effects allow . increased interest rates as supply
governments to save foreign of local capital decreases
exchange for priority projects . capital service effects of balance
.Risk sharing of payment

Technology and production effects
. Access to new technology and R&D .technology is not always developments appropriate
. Infrastructure development and support .plants are often for assembly
. Export diversification only and can be dismantled
. Government infrastructure investment is higher than expected benefits

Employment effects
. Direct creation of new jobs .limited skill development and creation
.opportunities for indigenous .competition for scarce skills
Management development .low percentage of managerial jobs
For local people
.income multiplier effects on local . employment instability because
Community business of ability to move production
Operations freely to other countries

5、List the choices for TNCs to make strategies.
Mission and objectives

6、what are the motivation and benefits of global alliances.
(1) To avoid import barriers, licensing requirements, and other protectionist legislation.
(2) To share the cost and risks of the research and development of new products and process.
(3) To gain access to specific market, such as the EU, where regulation favor domestic companies.
(4) To reduce political risk while making inroads into a new market
(5) To gain rapid entry into a new or consolidating industry and to take advantage of synergies.

7、Give the main entry modes for going internationalization.
(1) Exporting is a relatively low-risk way to begin international expansion or to test out an overseas market.
(2) Licensing agreement grants the rights to firm in the host country to either produce or sell a product, or both.
(3) Franchising the franchisor licenses its trademark, products and services, and operating principles to the franchisee for an initial fee and ongoing loyalties.
(4) Contract manufacturing-- which involves contracting for the production of finished goods or component parts.

(5) Service sector outsourcing-- they enter overseas market by setting up local offices, call centers to reduce their overall costs.
(6) Turnkey operations—a company designs and constructs a facility abroad, trains local personnel, and then turns the key over to local management—for a fee, of course.
(7) Management contracts—gives a foreign company the rights to manage the daily operations of a business but not to make decisions regarding ownership, financing or policy changes.
(8) International joint ventures—ownership is shared, typically by an MNC and a local partner, through agreed-upon proportions of equity.
(9) Fully owned subsidiary—an MNC wishing total control of its operations can start its own product or service business from scratch, or it may acquire an existing firm in the host country.

8.How many methods for TNCs to employ for their organization structure?
(1)International division structure;(2)Global geographic structure;(3)Global product structure;(4)Transnational network structure.
9.How many steps does the negotiation process comprise?
(1)preparation;(2)relationship building;(3)the exchange of taskrelated information;(4)persuasion;(5)concessions and agreement.
10.How can the manager to make right decisions?
(1)First,to consult the laws of both the home and the host countries;(2)Second,to consult the International code of Conduct for MNEs;(3)In the end,to follow your own conscience and decide where to draw the line in the sand in order to operate with integrity.
11.List the types of control.
(1)Output Control;(2)Bureaucratic control;(3)Decision-Making control;(4)Organising Control.
12.What compents are involved in compensating expatriates补偿外籍人士?
(1)Salary:Local salary buying power and currency translation,as compared with home salary;bonuses or incentives for dislocation.
(2)Taxes:Equalize any differential effects of taxes as a result of expatriate’s assignment.
(3)Allowances:Relocation expenses;cost-of-living adjustment;housing allowance for assignment and allowance to maintain house at home;trips home for expatriate and family;private education for children.
(4)Benefits:Health insurance;stock options.
13.Give the differences between international social responsibility and ethics?
The difference between the two is a matter of scope and degree. whereas ethics deals with decisions and interactions on an individual leve, decisions about social responsibility are broader in scope, tend to be made at a higher lever, affect more people, and reflect a general stance taken by a company or a number of decision market.

14.What are the main ethical issue （伦理问题）for manager in the international area.?
3、通过活动，使学生养成博览群书的好习惯。
B比率分析法和比较分析法不能测算出各因素的影响程度。√
C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。Ｘ
C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错
C产品的实际生产成本包括废品损失和停工损失。√
C成本报表是对外报告的会计报表。×
C成本分析的首要程序是发现问题、分析原因。×
C成本会计的对象是指成本核算。×
C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√
C成本计算方法中的最基本的方法是分步法。X
D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本
中。×
D定额法是为了简化成本计算而采用的一种成本计算方法。×
F“废品损失”账户月末没有余额。√
F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。Ｘ
F分步法的一个重要特点是各步骤之间要进行成本结转。(√)
G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错
G工资费用就是成本项目。(×)
G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对
J计算计时工资费用，应以考勤记录中的工作时间记录为依据。(√)
J简化的分批法就是不计算在产品成本的分批法。(×)
J简化分批法是不分批计算在产品成本的方法。对
J加班加点工资既可能是直接计人费用，又可能是间接计人费用。√
J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X
K可修复废品是指技术上可以修复使用的废品。错
K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。Ｘ
P品种法只适用于大量大批的单步骤生产的企业。×
Q企业的制造费用一定要通过“制造费用”科目核算。Ｘ
Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。Ｘ
S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ
S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。(×)
W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对
Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对
Y引起资产和负债同时减少的支出是费用性支出。X
Y以应付票据去偿付购买材料的费用，是成本性支出。X
Y原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Ｘ
Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。(×)
Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对
Z直接生产费用就是直接计人费用。X
Z逐步结转分步法也称为计列半成品分步法。√

A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。
A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)