ACCA（AB）科目典型例题练习，附考点解析

　　在ACCA考试中，时间管理一直都是AB科目里比较重点的高频考点之一，很多同学在学习时都会抓不住当中的重点。对此，会计网今天通过一道典型的例题为大家详细讲解。

　　题目

　　Mindy does not feel she has enough hours in the day to deal with her workload. She typically identifies up to five important tasks at any one time, and is able to decide what has to be done and how to do it. She is good at her work and maintains absolute control of the quality of output of her department. Mindy is assisted by three very capable employees who respect her but often feel she is rather too involved in their work and does not seek their input often enough, even when they have time to help.

　　Which of the following actions would be of benefit to Mindy in improving her time management?

　　A. She should pass accountability for the quality of output to her assistants

　　B. She should ask her manager to reduce her workload

　　C. She should define the tasks which she has to perform more clearly

　　D. She should delegate more authority to her assistants

　　答案解析

　　答案：D

　　解析：这道题考查的是第18章时间管理的内容，它主要讲述了一个管理者在工作过程中遇到的各种问题，然后让我们找出是因为哪种问题导致的她工作效率低下，并找出合适的措施。

　　本题题干的内容大致分为三部分：第一部分说她同时可以确认出五件重要的事情要做，并决定如何完成;第二部分说他对企业产成品的质量进行控制;第三部分说他有三位能力很强的助手，但是他没有让他的助手帮他分担工作。

　　题目问以下哪项有益于Mindy改善她的时间管理?

　　A选项的意思是“她应该将产出品质量的最终责任交给她的助手”，责任是不能被转移给下属的。

　　B选项的意思是“她应该让她的领导减少她的工作量”，但对于Mindy来说，减少工作量并不是从根本上提高时间管理的效率。

　　C选项的意思是“她应该更明确自己必须履行的任务”，“She typically identifies up to five important tasks at any one time”，从题目中的这句话可以看出，Mindy已经很明确自己应该履行的义务，她的问题在于没有进行合理的授权。

　　D选项的意思是“她应该授予她的助手更多的权力”，这个选项是正确的，Mindy最大的问题就是没有给她的助手们适当的授权，没有让她的助手为她分担工作。

　　来源：ACCA学习帮