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問題 #102
A buyer may consider switching from one product or service to another, or from one supplier to another.
Which of the following options are a type of switching cost?
* Inflation cost
* Historical cost
* Retraining cost
* Modification cost
答案：A
解題說明：
When developing a business case, procurement professionals must consider the costs associated with changing suppliers, known as switching costs.
The CIPS L4M2 Study Guide, Chapter 4 (Developing the business case), explains:
"Switching costs arise when an organisation changes from one supplier, product or service to another. These costs may include retraining staff, modifying systems or processes, and integration costs." Assessment of each item:
* Inflation cost relates to general economic price increases and is not caused by switching suppliers.
* Historical cost refers to past expenditure and does not affect the decision to switch.
* Retraining cost is incurred when staff must learn new systems, processes or products due to a change in supplier.
* Modification cost arises when equipment, processes or systems need to be altered to accommodate a new supplier or product.
The correct combination of switching costs is 3 and 4, making Option C correct.
CIPS Reference:
CIPS L4M2 Defining Business Needs
Chapter 4: Developing the business case and evaluating sourcing options
問題 #103
Synergy Ltd is a fast-growing tool and hardware retailer. The company ' s customer services team has been using Excel worksheets to manage customer relationships. When the company is expend-ing its market presence, this way of working leads to poorer customer services as the database is scattered around in spreadsheet, leading to patchy and inconsistent conversations with customers. The company decides to purchase a CRM system. What requirement should Synergy ' s procurement team take into account in the specification for CRM system?
答案：D
解題說明：
The purpose of this questionis to test the student ' s ability to identify the problems and translate those problems to actionable requirements before communicating with the suppliers. The scenario suggests that Synergy Ltd ' s customer services team is using Excel spreadsheets, they lack a centralised customer database. This leads to problems in communications with customers.
A CRM system can solve the communication problem. But a question arises: If a CRM system is employed, how will the previous data be imported? If the CRM system can support bulk import from Excel tables, it will save a lot of time.
Reference: CIPS study guide page 10-18
LO 1, AC 1.1
問題 #104
British Steel needs to source a set of instruments that will improve quality of steel. Without these instruments British Steel will loss control of the temperature. The bucket may freeze up, or if it is too hot it leaks out of the casting process, damaging the machine. There is limited supply on the market and quality varies greatly.
Which of the following will be the most appropriate managing approach to procure these items?
答案：D
解題說明：
The instrument plays a crucial role in steel manufacturing because it presents in the majority of products, in which case lacking this instrument would have significant impact on the organisation ' s output (production lines stop or damaging other machine). Otherwise, the risk of supply is high because there is limitation in supply. Therefore, it is considered as a strategic item in term of Kraljic ' s portfolio matrix. Procurement manager should form partnership with suppliers to maximise the value.
The following graph illustrates Kraljic ' s portfolio matrix:
Reference: CIPS Study guide page 84.
LO 2, AC 2.1
問題 #105
A consulting firm in London had previously had static budgets. They were set once and locked in for the year. This resulted in departments meeting their budgets early and doing virtually nothing the rest of the accounting period. To address this imbalance, the company tossed out the static budget and developed a new one for each department of the next 18 months. And each month, real sales figures are analyzed against the plan and the budget is adjusted accordingly. Then the company adds another month into the budgeting plan. What type of budget this company is using?
答案：B
解題說明：
A rolling budget is continually updated to add a new budget period as the most recent budget period is completed. Thus, the rolling budget involves the incremental extension of the existing budget model. By doing so, a business always has a budget that extends one year into the future.
Think of continuous (rolling) budgets as waves rolling ashore on the beach. A new wave comes in each time, replacing the one that was there before. From a financial perspective, the wave is your budget, and the time between waves is longer! These reporting time frames can be monthly, quar-terly, yearly, etc.
An incremental budget is a budget prepared using a previous period's budget or actual performance as a basis with incremental amounts added for the new budget period.
Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified for each new period. The process of zero-based budgeting starts from a "zero base," and every function within an organization is analyzed for its needs and costs. Budgets are then built around what is needed for the upcoming period, regardless of whether each budget is higher or lower than the previous one.
Activity-based budgeting (ABB) is a system that records, researches, and analyzes activities that lead to costs for a company. Every activity in an organization that incurs a cost is scrutinized for potential ways to create efficiencies. Budgets are then developed based on these results.
Reference:
LO 1, AC 1.4
問題 #106
What is a form of testing used to establish if a supplier is meeting the requirements of a specification?
答案：A
解題說明：
Detailed Explanation:Acceptance testing verifies that the supplied product meets the buyer's specification before it is formally accepted. This type of testing typically occurs during delivery or installation phases.
Reference: CIPS Level 4, Quality Assurance in Procurement.
問題 #107
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