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| Section | Objectives |
|---|---|
| Understand the key elements of whole-life asset management | - Acquisition and procurement strategies - Disposal and end-of-life considerations - Operation and maintenance planning |
| Understand inventory control and management | - Storage and warehousing principles - Inventory classification and control methods - Demand forecasting and planning |
| Understand the financial aspects of whole-life asset management | - Total cost of ownership calculations - Budgeting and forecasting for assets - Financial justification and business case development |
| Understand the legal and regulatory requirements | - Environmental and sustainability considerations - Health and safety regulations - Contractual and warranty obligations |
| Understand the role of technology in asset management | - Asset tracking and monitoring systems - Emerging technologies in asset management - Data management and analytics |
| Understand the concept of whole-life asset management | - Identify key stakeholders in asset management - Define asset management and its role in procurement - Explain the whole-life cost approach |
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質問 # 105
Perm Limited has a small warehouse where staff find it difficult to estimate when a supplier's shipment will arrive. This issue has affected business planning. Which of the following could Penu Limited use to provide real-time data on the status of orders and deliveries in the supply chain?
正解：D
質問 # 106
Which of the following is a forecasting technique?
正解：D
解説：
Last in, first out (LIFO) is a method used to account for inventory that records the most recently produced items as sold first. Under LIFO, the cost of the most recent products purchased (or pro-duced) are the first to be expensed as cost of goods sold (COGS)-which means the lower cost of older products will be reported as inventory.
Moving average: a calculation to analyse data by creating series of averages of different subset of full data set. It is commonly used with time series data to smooth out short-term fluctuation and highlight long-term trends or cycle ABC analysis is a method of analysis that divides the subject up into three categories: A, B and C.
There is no technique called time-weighted series.
LO 2, AC 2.3
質問 # 107
Which of the following costs does the EOQ minimise?
正解：A
解説：
Economic order quantity (EOQ) was developed in 1913 by Ford W.
Harris and has been refined over time. The formula assumes that demand, ordering, and holding costs all remain constant. The EOQ minimizes the total annual inventory cost.
EOQ formula is as follow:
LO 2, AC 2.3
質問 # 108
What is meant by the term 'obsolete stock'?
正解：A
解説：
Obsolescent stock is stock, usually finished goods, which is in good condition and satisfactory working but for which demand is irreversibly falling towards zero. Once this demand reaches zero the stock canbe considered 'obsolete'. It cannot be used or sold in its current state. Food ingredients (like candy canes) which are out of date are another example.
質問 # 109
XYZ Ltd is looking for new office space overseas. To keep the overhead expense minimal, it chooses leasing rather than purchasing new office. In leasing contract, which of the following costs are most likely to be attributable to the lessee?
1. Disposal costs
2. Rentals
3. Operating costs
4. Vendor selection costs
正解：A
解説：
A lease is a contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset. Property, buildings and vehicles are common assets that are leased. Industrial or business equipment is also leased. Since the lessee does not own the asset, it is not responsible for disposing the assets, and therefore, disposal costs are not attributable to the lessee. The lessee usually incurs rentals and operating costs. Finally, a company should treat the lease the same as other contracts, which they must qualify the supplier.
Reference:
LO 3, AC 3.1
質問 # 110
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