L6M5 試験問題を無料オンラインアクセス

Green Thumb Ltd, a landscaping company, is considering investing in a new lawn mower costing £10,000. The CFO estimates that the new machinery would increase annual income by approximately £2,000. What is the payback period of the investment?

• A.£8,000
• B.20%
• C.10 years
• D.5 years

Jennifer is drafting a contract with a "termination for convenience" clause.
Q: What obligations should be included in this clause? (Select all that apply.)

• A.The destruction of confidential information
• B.The smooth transition of services to a new supplier
• C.The return of any advance payments

Fire Light Corporation has secured a contract to design a new bridge for a local council. The council wants a price set in advance but allows for minor adjustments due to unforeseen circumstances. Which pricing mechanism is most suitable?

• A.firm fixed price
• B.fixed lump sum
• C.target costing
• D.bill of quantity

Glitter Kitten Ltd negotiates a contract with Paw Ltd (new supplier).
Q: What pricing mechanism is best for visibility into supplier costs and margins?
Answer Options:

• A.Cost Reimbursable Contract
• B.Bottom-Up Pricing
• C.Activity-Based Costing
• D.Open-Book Costing

KCJ Ltd is a public sector organisation planning five projects for the next financial year. Each project has a distinct cost estimation method and source of power for the project leader.
Your task is to match the correct cost estimation method and source of power to each project.
Project Descriptions
Project 1
Description: Budget estimation is calculated using an algorithm.
Project Lead's Power: Founder of the organisation.
Project 2
Description: The Head of R&D (PhD in Data Science) is using costing from similar past projects to determine the budget.
Project Lead's Power: Expertise in Data Science.
Project 3
Description: The project is led by a key stakeholder and involves creating a Bill of Materials. Costs are worked out item by item.
Project Lead's Power: Authority due to stakeholder influence.
Project 4
Description: The Project Leader has calculated the base cost, most likely cost, and worst-case scenario.
Project Lead's Power: Has the authority to cancel the project at any time.
Project 5
Description: The project leader is a well-liked Board Member who has selected a team he is comfortable with. He determined the budget based on his own research.
Project Lead's Power: Personal relationships with team members.

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