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| Section | Objectives |
|---|---|
| Topic 1: Understand market management in procurement and supply | - Compare the competitive forces that influence markets
|
| Topic 2: Understand the use of specifications in procurement and supply | |
| Topic 3: Understand how to develop a business case for requirements to be sourced from external suppliers | - Analyse how market factors affect procurement |
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質問 # 124
Ethan is the newly appointed CEO of ATT Group. He sees that the company is wasting financial resources on unnecessary spends. To solve this problem, Ethan requires all functional managers to prepare their department budget from scratch. Each spend must have justification or it will not be approved. Which budgeting method is Ethan using?
正解：D
解説：
There are four common types of budgets that companies use: (1) incremental, (2) activity-based, (3) value proposition, and (4) zero-based.
Incremental budgeting takes last year's actual figures and adds or subtracts a percentage to obtain the current year's budget. It is the most common method of budgeting because it is simple and easy to understand.
Activity-based budgeting is a top-down budgeting approach that determines the amount of inputs required to support the targets or outputs set by the company. For example, a company sets an out-put target of $100 million in revenues. The company will need to first determine the activities that need to be undertaken to meet the sales target, and then find out the costs of carrying out these ac-tivities.
In value proposition budgeting, the budgeter considers the following questions:
- Why is this amount included in the budget?
- Does the item create value for customers, staff, or other stakeholders?
- Does the value of the item outweigh its cost? If not, then is there another reason why the cost is justified?
Value proposition budgeting is really a mindset about making sure that everything that is included in the budget delivers value for the business. Value proposition budgeting aims to avoid unneces-sary expenditures
- although it is not as precisely aimed at that goal as our final budgeting option, zero-based budgeting.
As one of the most commonly used budgeting methods, zero-based budgeting starts with the as-sumption that all department budgets are zero and must be rebuilt from scratch. Managers must be able to justify every single expense. No expenditures are automatically "okayed". Zero-based budgeting is very tight, aiming to avoid any and all expenditures that are not considered absolutely essential to the company's successful (profitable) operation. This kind of bottom-up budgeting can be a highly effective way to "shake things up".
This is the method used in the scenario.
質問 # 125
Gaskins Caskets (GC) is a manufacturing company that wants to identify new suppliers for a number of current parts. GC no longer has technical drawings for the parts and none of the engineers currently working for them have enough knowledge of the parts to write a specification. What could GC do to get accurate pricing from suppliers for these parts to compare to the existing parts?
正解：A
質問 # 126
Which of the following areas is specified by ISO/IEC 27001 family?
正解：A
解説：
ISO/IEC 27001 is widely known, providing requirements for an information security management system (ISMS), though there are more than a dozen standards in the ISO/IEC 27000 family. Using them enables organizations of any kind to manage the security of assets such as financial infor-mation, intellectual property, employee details or information entrusted by third parties.
LO 3, AC 3.1
質問 # 127
XYZ Ltd is a large supermarket chain which operates mainly in the UK and Europe. Their custom-ers are increasingly concerned about sustainability. Therefore, procurement manager is required to source the products from suppliers who have good environmental performance. Which of the fol-lowing can be an assurance that the supplier has procedures and policies to enhance its environmental performance?
正解：C
解説：
ISO 9001:2015 specifies requirements for a quality management system.
ISO 14001:2015 specifies the requirements for an environmental management system that an or-ganization can use to enhance its environmental performance. ISO 14001:2015 is intended for use by an organization seeking to manage its environmental responsibilities in a systematic manner that contributes to the environmental pillar of sustainability.
ISO 22716:2007 gives guidelines for the production, control, storage and shipment of cosmetic products. These guidelines cover the quality aspects of the product, but as a whole do not cover safety aspects for the personnel engaged in the plant, nor do they cover aspects of protection of the environment.
ISO 13485:2016 specifies requirements for a quality management system where an organization needs to demonstrate its ability to provide medical devices and related services that consistently meet customer and applicable regulatory requirements.
Reference:
LO 3, AC 3.1
質問 # 128
Over the life of a product, which of the following would be considered non-value adding costs?
* Rework costs
* Production costs
* Maintenance costs
* Waste disposal costs
正解：C
解説：
In procurement and supply, particularly during the development of specifications and planning, it ' s critical to distinguish between value-adding and non-value-adding costs in order to ensure efficient and economical procurement strategies.
According to the CIPS L4M2 Defining Business Needs Study Guide, under Chapter 3: Whole-life costing and cost management, the following is explained:
" Non-value adding activities and costs are those that do not add any value from the customer ' s perspective, and they often involve unnecessary rework, delays, excessive motion, overproduction, and waste. These costs should be identified and reduced or eliminated wherever possible. " Examples of non-value adding costs include:
* Rework due to poor quality or defects
* Waste disposal of unused or excess materials
* Excessive transportation
* Waiting time or delays in process
Let's break down each option:
* 1. Rework costs # These result from fixing errors or defects. As they do not improve the product or service beyond its intended standard, they are non-value adding.
* 2. Production costs # These are necessary and directly tied to creating the product or service. They are considered value-adding.
* 3. Maintenance costs # These are planned and essential to keeping the asset or product functioning as required, making them value-adding.
* 4. Waste disposal costs # These occur at the end of a process or product lifecycle and do not contribute value. Hence, they are non-value adding.
質問 # 129
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