CIMAPRO15-E03-X1-ENG 試験問題を無料オンラインアクセス

As a CIMA qualified management accountant working within a manufacturing company, you are subject to both CIMA's Code of Ethics and your company's Code of Business Conduct.
Which TWO of the following statements are TRUE? (Choose two.)

• A.Both CIMA's Code of Ethics and the company's Code of Business Conduct must be based on a set of basic principles.
• B.As a CIMA qualified Management Accountant you must follow CIMA's Code of Ethics.
• C.A company's Code of Business Conduct can be rules based.
• D.Both CIMA's Code of Ethics and the company's Code of Business Conduct include references to Confidentiality. Disclosure on public interest grounds is therefore prohibited.
• E.Where there is a difference between CIMA's Code of Ethics and the company's Code of Business Conduct, the company's Code of Business Conduct takes priority.

Company TTT produces a range of products, including products T1 and T5.
Product T1: Profitability has declined in recent years, although small profits continue to be made as the market contracts due to changing customer preferences. Overall market share is low and continues to reduce.
However, in addition to external sales T1 is also used as a component of product T5.
Product T5: A market leader within a low growth market, sources components both externally and from TTT's other subsidiaries. T5 benefits from significant economies of scale and TTT has recently considered modernizing its T5 production line but following a cost benefit analysis, decided not to proceed.
Which of the following is an appropriate strategy for TTT to adopt?

• A.Harvest product T1 and Divest product T5.
• B.Harvest both product T1 and product T5.
• C.Divest both product T1 and product T5.
• D.Divest product T1 and Harvest product T5.

HHH is an international distribution company which operates a number of large distribution warehouses. HHH employs over 10,000 staff who operate the warehouses 24 hours per day and process over 500,000 packages and parcels each day. HHH operates in a highly competitive market and the senior management team recognize the importance of focusing upon its Critical Success Factors (CSF's). However, some senior managers are confused as to the difference between CSF's and Key Performance Indicators (KPI's).
Which of the following are Critical Success Factors for HHH? (Choose all that apply.)

• A.Time taken to load and unload deliveries.
• B.Customer satisfaction.
• C.Percentage of stock damaged.
• D.Efficient staff planning systems.
• E.Continual maintenance of warehouse facilities.
• F.Market share percentage.

You have been given responsibility, as a newly qualified management accountant, for delivering an ambitious project to centralize and computerize the accounts function within a medium-sized, geographically dispersed business. The timetable also requires the project to be delivered within a very short timescale with limited resources. You have built a team to deal with these proposed changes.
With regard to effective teams and change, which THREE of the following statements are correct? (Choose three.)

• A.Individuals must become more than they were when working alone and must develop new commitments and behaviors.
• B.Teams that cross departmental boundaries can destroy shared values.
• C.Teams that cross departmental boundaries can develop new performance criteria.
• D.Teams enhance learning and address change directly through creating recommendations and new ideas.
• E.Teams play minor roles in institutional change.
• F.Teams should continue after their purpose has been served.

RRR is a medium sized company, which has built family homes in Country D' for twenty years. The Board of RRR wishes to expand company operations and start building homes in the neighboring country. The Board of RRR wishes to undertake a position audit to help in this decision.
Which of the following strategic analysis tools would be used in a position audit for RRR?

• A.Gap Analysis
• B.PEST
• C.SWOT
• D.Five Forces