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| Section | Objectives |
|---|---|
| Topic 1: Demand management and value for money | - Demand analysis and forecasting - Balancing cost, quality, and risk - Whole life costing and total cost of ownership |
| Topic 2: Specification development | - Key performance indicators and measurable requirements - Stakeholder engagement in requirements definition - Types of specifications (input, output, conformance) |
| Topic 3: Understanding and defining business needs | - Alignment of procurement with organisational objectives - Role of procurement in identifying and defining needs |
| Topic 4: Risk, sustainability, and compliance considerations | - Sustainability and ethical sourcing requirements - Managing procurement and supply risks - Legal and regulatory constraints affecting specifications |
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問題 #141
Aldar Properties is a property developer in UAE. In last month, it spent $2,160 for 10 tons of steel. In this month, it had planned 10% increment in budget for steel comparing to last month. But the number of orders boosted and total spend on steel reached $1,992.1 while Aldar has imported 11 tons. What is the main cost driver of steel budget?
答案：D
解題說明：
In this question, you have to calculate price variance and quantity variance.
Last month, 1 tonne of steel costed $216. This month, the price decreases to $181.1. Price variance = (P1 - P2)*Q2 = ($216-$181.1)*11 = $383.9 Quantity variance = (Q1-Q2)*P1 = -$216 Price variance is greater than quantity variance, therefore, price variance is the main cost driver.
LO 1, AC 1.4
問題 #142
Which of the following are characteristics of effective financial markets?
* Market stability is maintained
* Market volatility is encouraged
* Investment is encouraged
* The level of regulation is reduced
答案：A
問題 #143
Buyers are more powerful than the supplier when they are purchasing from monopoly market. Is this statement true?
答案：C
解題說明：
A monopoly is a market with a single seller (called the monopolist) but with many buyers. In this market, the bargaining power of supplier is higher than of buyer since the supplier is the only seller.
Reference:
- CIPS study guide page 88-92
- Bargaining Power of Suppliers - Factors that Give Suppliers Power (corporatefinanceinsti-tute.com)
- Monopoly - Understanding How Monopolies Impact Markets (corporatefinanceinstitute.com) LO 2, AC 2.2
問題 #144
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：C
問題 #145
Which of the following would positively affect a buyer's company cash flow? Select TWO that apply.
答案：A,B
解題說明：
Comprehensive and Detailed Explanation (from CIPS L4M2 - Financial Management in Procurement) Positive cash flow arises when money flows into the business:
* A. Bank loan # immediate inflow of cash.
* D. Customer pays upon purchase # quick revenue collection, improving liquidity.
The other options either delay or reduce available cash (outflows).
Relevant L4M2 references:
* "Cash flow and working capital in procurement decision-making"
* "Financial metrics in business case justification"
問題 #146
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