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質問 # 81
A corporation's supply management organization is working with the information technology (IT) department to review its spend categories and identify opportunities for improvement. Which of the following will likely be of GREATEST interest to the firm's senior management?
正解:D
解説:
Senior management is typically most interested in strategies that lead to cost savings and increased profitability. Reduced acquisition costs for IT products and services directly impact the bottom line by lowering expenses and improving the organization's financial performance. While other aspects like supplier scorecards and quarterly reviews are important for maintaining quality and relationships, cost reduction is usually the primary concern for senior management as it has immediate and measurable financial benefits.
Reference:
Monczka, R. M., Handfield, R. B., Giunipero, L. C., & Patterson, J. L. (2015). Purchasing and Supply Chain Management. Cengage Learning.
Johnson, P. F., & Flynn, A. E. (2015). Purchasing and Supply Management. McGraw-Hill Education.
質問 # 82
Which of the following will MOST likely be impacted by the use of standard costs?
正解:A
解説:
The use of standard costs will most likely impact the projection of the gross margin for a manufactured item.
Standard Costs: These are predetermined costs based on the estimated costs of materials, labor, and overhead for a product. They serve as a benchmark for measuring performance and controlling costs.
Gross Margin Projection: By using standard costs, companies can more accurately project the gross margin of manufactured items. Gross margin is calculated by subtracting the cost of goods sold from sales revenue, and standard costs help in estimating the cost of goods sold more reliably.
Cost Control: Standard costs facilitate better cost control and variance analysis, allowing companies to identify deviations from expected costs and take corrective actions.
Reference:
Horngren, C.T., Datar, S.M., & Rajan, M. (2014). Cost Accounting: A Managerial Emphasis. Pearson.
Drury, C. (2018). Management and Cost Accounting. Cengage Learning.
質問 # 83
When evaluating the performance of supply management employees, which of the following types of input will be MOST comprehensive?
正解:D
解説:
Types of Input for Performance Evaluation:
Customer Input: Feedback from external customers or clients.
Peer Input: Feedback from colleagues at the same level within the organization.
360 Degree Input: Comprehensive feedback collected from an employee's subordinates, peers, and supervisors, as well as a self-evaluation.
Stakeholder Input: Feedback from all parties interested in or affected by the employee's performance.
Comprehensiveness of 360 Degree Input:
This method includes a full spectrum of feedback sources, covering supervisors (managerial perspective), peers (collegial perspective), subordinates (leadership perspective), and self-assessment (personal perspective).
This approach ensures a holistic view of the employee's performance, identifying strengths and areas for improvement from multiple viewpoints.
Conclusion: The 360 degree input is the most comprehensive type of feedback as it encompasses evaluations from all levels of interaction, providing a well-rounded understanding of an employee's performance.
Reference:
Harvard Business Review articles on performance management
Society for Human Resource Management (SHRM) guidelines on performance evaluation
質問 # 84
CDE, Inc. designates a team comprised of finance and procurement professionals to develop and implement a "No PO/No Pay" policy for the organization. The goal is for the firm to have 100% purchase order (PO) usage. The team spends twelve months re-structuring processes, defining metrics, and conducting employee training sessions on the policy. However, six months after launch, the level of PO adoption shows only a modest increase from 9% to 12%. Which of the following could the team have done to BEST ensure greater success in this initiative?
正解:B
解説:
To ensure greater success in implementing the "No PO/No Pay" policy, the team should have included stakeholders on the initial project team to foster buy-in and promote ownership. Leadership and transformation management documents emphasize the importance of stakeholder engagement in change management initiatives. By involving stakeholders from the beginning, the team can gain valuable insights, address concerns, and build a sense of ownership among those affected by the policy. This approach increases the likelihood of successful adoption and compliance. Reference highlight that stakeholder involvement is crucial for overcoming resistance to change and ensuring that new policies are effectively integrated into organizational practices.
質問 # 85
A supply manager is responsible for managing a team of transactional buyers. While reviewing transaction logs, the supply manager notices that one of the buyers is listed as the requisitioner on an unusually large number of the purchase orders. The supply manager suspects improper activity and wants to investigate the matter further. Given this situation, which of the following will be MOST useful to the supply manager?
正解:A
解説:
To investigate the potential improper activity indicated by the buyer being listed as the requisitioner on many purchase orders, the procurement standard operating procedures (SOPs) will be most useful. The SOPs will provide detailed guidelines on the procurement process, including roles and responsibilities, which can help identify if any rules or protocols have been violated. Leadership and transformation management documents stress the importance of adhering to SOPs to ensure compliance and transparency in procurement activities. By reviewing the SOPs, the supply manager can compare the buyer's actions against established procedures to determine if there has been any improper conduct. Reference highlight the role of SOPs in maintaining accountability and integrity within supply management operations.
質問 # 86
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LEAD資格問題集: https://www.jpshiken.com/LEAD_shiken.html
P.S. JpshikenがGoogle Driveで共有している無料かつ新しいLEADダンプ:https://drive.google.com/open?id=1f9zfIHdwNN4-ylZ1_aCWQuFdwsO0jYvI