In this section, each item consists of six sentences of a passage. The first and sixth sentences are marked as S1 and S6. The middle four sentences in each have been jumbled up and labelled as P, Q, R and S. This is followed by four options each suggesting a sequence of the sentences. Identify the most appropriate option.
S1 : During the past two decades, many organizations in both the manufacturing and service sectors have faced dramatic changes in their business environment.
S6 : These changes have had a significant influence on management accounting systems.
P : To succeed in today’s highly competitive environment, companies have made satisfaction an overriding priority.
Q : They have also adopted new management approaches manufacturing companies have changed their manufacturing systems and invested in new technologies.
R : Deregulation and extensive competition from overseas companies in domestic markets have resulted in a situation in which most companies now operate in a highly competitive global market.
S : At the same time there has been a significant reduction in product life cycles arising from technological innovations and the need to meet increasingly discriminating customer demands.
The correct sequence should be
- APQRS
- BRSPQ
- CSRQP
- DQPRS
Explanation
R ('deregulation and competition') names the S1 changes; S ('product life cycles shortened') adds another; P ('satisfaction an overriding priority') and Q ('new management approaches') are the corporate responses; S6 ('these changes influenced management accounting') concludes. Hence (B).