2016年ACCA(F8)考试模拟题(23)_第3页
sp;The divisional director suggests that the procurement decision could have been taken on the evidence of the decision tree. Discuss what other factors (not considered by the decision tree analysis) should also be taken into consideration when deciding which option to select. (6 marks) (c) WE executives are concerned about the risk of Topaz, as a relatively new company, going out of business. They have also expressed concern about the loss of the evaluation team in a fatal accident and they believe that this should lead to a review of the risks associated with employee travel. Discuss how EACH of the above risks (supplier business failure and employee travel) might be avoided or mitigated. (10 marks)(25 marks) Answer: (a) A decision tree for the information in the scenario is given below. The expected value of Amethyst is:
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