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我們KaoGuTi培訓資料可以測試你在準備考試時的知識，也可以評估在約定的時間內你的表現。為你獲得的成績以及突出的薄弱環節給出指示，從而改善了薄弱環節，KaoGuTi CIPS的L4M2考試培訓資料向你介紹不同的核心邏輯的主題，這樣你不僅學習還瞭解各種技術和科目，我們保證，我們的培訓資料是通過實踐檢驗了的，我們KaoGuTi為你的考試做足了充分的準備，我們的問題是全面的，但價格是合理的。
CIPS L4M2認證考試旨在測試負責定義業務需求和要求的個人的知識和技能。該考試涵蓋了一系列主題，包括業務分析技術、利益相關者管理、需求收集和文檔編制以及業務案例開發等。該考試旨在確保個人對如何以清晰、簡潔和準確的方式識別、分析和記錄業務需求有全面的理解。
通過CIPS L4M2 認證考試的方法有很多種，花大量時間和精力來復習CIPS L4M2 認證考試相關的專業知識是一種方法，通過少量時間和金錢選擇使用KaoGuTi的針對性訓練和練習題也是一種方法。
Defining Business Needs 認證考試涵蓋了廣泛的話題，包括商業分析原則、利益相關方管理、需求工程和商業架構。該考試旨在測試候選人對這些話題的理解以及他們在現實情況下應用這些話題的能力。該考試在線進行，包含60道多選題，必須在90分鐘內完成。
問題 #253
A procurement manager is requested to source a major component. She needs information on sup-pliers' direct and indirect cost, fixed and variable costs to prepare for negotiations. Therefore, she collects 17 annual reports from potential suppliers who are competing in the same industry. In order to estimate an approximate value of fixed and variable costs in that industry, which of the following technique should be adopted by the procurement manager?
答案：C
解題說明：
Public annual reports can be a source of information that helps the procurement professional to analyse an industry's cost and revenue using the line of best fit. Line of best fit is one of the most important outputs of regression analysis. Regression refers to a quantitative measure of the relationship between one or more independent variables and a resulting dependent variable. Regression is of use to professionals in a wide range of fields from science and public service to financial analysis.
In this case, by collecting and analysing 17 annual reports, the procurement manager can find the line of best fit which goes approximately through the middle of the data points with an equal num-ber of data points above and below it.
The slope of the line of best fit is the approximate variable costs the industry. The easiest way to calculate it is to take a point at the right-hand end of the line of best fit and note its cost and output levels. Divide the cost by the output and this gives and approximate figure for the cost per unit of output or variable cost. This gives an approximate value for the industry fixed and variable costs.
Reference: CIPS study guide page 99-100
LO 2, AC 2.3
問題 #254
Dana is an automobile manufacturer. It has a new electrification strategy that aims at making eco-friendly electric pick-up trucks. To implement this strategy, the procurement department must source new categories of parts that make motors, sensors, solenoids and stators. He starts to analyse the market by identifying specific supply market segments for those parts and finding suppliers who have the best capabilities in those segment. He intends to segment the market based on specific features of the products. Which variable is used by Dana procurement manager to shape and manage supply market?
答案：A
解題說明：
In sales and marketing, market segmentation is the process of trying to understand clusters of cus-tomers in terms of their buying behavior and their buying characteristics. There are some traditional segmentation approaches: geography, demography, types of industry and the benefits. Then there are newer segmentation approaches: behavioral, situational, and psychographic.
Procurement professionals can learn market segmentation from sales and marketing. Segmenting the market can help them to shape and manage the supply market effectively. According to Michael Porter, a market can be segment with array of products and buyers.
Text Description automatically generated
Source: Porter, Michael E.. Competitive Advantage: Creating and Sustaining Superior Performance (p. 234).
Free Press. Kindle Edition.
In the scenario, the products that Dana needs to source is distinct in their features. The best way is to segment the market by product varieties.
Reference: CIPS study guide page 65
LO 2, AC 2.1
問題 #255
Variances occur when there are differences between the budgeted costs and the actual costs. When are labour cost variances likely to arise?
When the sales prices change over time due to inflation
When there is more overtime than is expected
When a different wage grade of worker is used to complete a task than was planned for When the supplier changes from manual to electronic invoicing systems for all transactions
答案：D
問題 #256
Which of these are variety reduction initiatives? Select the THREE that apply.
答案：A,B,D
問題 #257
A company buys components from its supplier. However, the supplier has not sent the invoice to the buyer and the buyer will not pay until next month. How will that amount of money be shown in the financial statements of the buying organization?
答案：D
解題說明：
The buyer won't pay the supplier until next month. This is a liability to the buyer. This amount can be recorded as accrued expense or accounts payable. On the other hand, the supplier has not sent the invoice, so it should be accrued expense.
Both accounts payables and accrued expenses are liabilities. Accounts payable is the total amount of short-term obligations or debt a company has to pay to its creditors for goods or services bought on credit. With accounts payables, the vendor's or supplier's invoices have been received and recorded.
On the other hand, accrued expenses are the total liability that is payable for goods and services that have been consumed by the company or received. However, accrued expenses are those bills in which an invoice or bill has not yet been received. As a result, accrued expenses can sometimes be an estimated amount of what's owed, which is adjusted later to the exact amount, once the invoice has been received.
Conversely, accounts payable should represent the exact amount of the total owed from all of the invoices received.
Reference:
- CIPS study guide page 55-56
- Understanding Accrued Expenses vs. Accounts Payable (investopedia.com) LO 1, AC 1.4
問題 #258
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L4M2考試備考經驗: https://www.kaoguti.com/L4M2_exam-pdf.html
我們的 CIPS L4M2 考古題是IT專家團隊利用他們的經驗和知識來獲得的，滿足每位考生的需求，保證考生第一次參加 L4M2 考試順利的通過，我們的產品能讓考生得到更快得到更新更準確的 CIPS 的 L4M2 考試相關資訊，它覆蓋面很大很廣，可以為很多參加IT認證考試的考生提供方便，而且準確率100%，能讓你安心的去參加考試，並通過獲得 L4M2 認證，如果你要參加CIPS的L4M2認定考試，KaoGuTi的L4M2考古題是你最好的準備工具，想要通過 CIPS Defining Business Needs - L4M2 認證考試並不是僅僅依靠與考試相關的書籍就可以辦到的，與其盲目地學習考試要求的相關知識，不如做一些有價值的 Defining Business Needs - L4M2 試題，CIPS L4M2題庫最新資訊 考試題型：選擇題、填空題、拖圖題、試驗操作題。
妳對烈焰門了解多少，簡而言之，他們使用虛假陳述來希望他們欺負人們購買產品，我們的 CIPS L4M2 考古題是IT專家團隊利用他們的經驗和知識來獲得的，滿足每位考生的需求，保證考生第一次參加 L4M2 考試順利的通過，我們的產品能讓考生得到更快得到更新更準確的 CIPS 的 L4M2 考試相關資訊，它覆蓋面很大很廣，可以為很多參加IT認證考試的考生提供方便，而且準確率100%，能讓你安心的去參加考試，並通過獲得 L4M2 認證。
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考試題型：選擇題、填空題、拖圖題、試驗操作題，L4M2很多人因為參加工作或者別的日常事務，在時間安排上不是非常方便，而自學的靈活性剛好彌補了這一短板。
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