C8 試験問題を無料オンラインアクセス

What is the most accurate definition of organizational vision?

• A.A detailed account of the organization's goals, directions to achieve them and how it will compete
• B.A written explanation of the intention or purpose of the organization and why it is in business
• C.A statement of what kind of organization it wants to be and the guiding principles and/or beliefs shared by stakeholders
• D.A description of who the organization is, where it is headed and what it wants for the future

Which of the following is the best example of applying business acumen to data analysis?

• A.Reviewing historical trends to complete annual budgets
• B.Providing quarterly incentive estimates for accruals
• C.Identifying trends and key messages emerging over time
• D.Compiling data needed to calculate salary budgets and merit increases

When trying to achieve compromise and collaboration to achieve your goals, on which stakeholder(s) should you focus most of your efforts?

• A.The most senior leader with the highest level of authority
• B.No one person. Identify your stakeholders and work to achieve consensus among the majority.
• C.Influencers and decision-makers who have the respect of employees and are both proponents and opponents of your objectives
• D.Individuals with power in the organization who have the authority to overrule the concerns of opponents

Your company has had a strong fiscal year with a 15% increase in net income over the prior fiscal year. Share prices are at an all time high. Working with Finance, you have arrived at a 2.5% merit increase budget for the next fiscal year, a smaller increase than the last fiscal year. Finance has indicated that some large capital expenditures will be needed next year, so the company needs to conserve resources. Additionally, Legal is in final negotiations on a lawsuit that may be very costly to the company. Word of the smaller increases has line management concerned that they will lose their best performers. Given all of these factors, what is your best course of action?

• A.Implement the merit increase budget as is because the anticipated financial obligations have made it necessary
• B.Meet with Finance and make a case for a larger merit increase budget because the loss of key talent will cost more over the long term than the savings from the smaller merit increases
• C.Recommend a reduction in force to eliminate poor performers, which will increase the merit budget by reducing headcount
• D.Gather the perspectives of all stakeholders, analyze their individual concerns and meet to determine whether a compromise solution is possible

Which financial statement or combination of statements provide(s) the most comprehensive view of the company's financial situation?

• A.The cash flow statement and the income statement
• B.The cash flow statement, along with the balance sheet and income statement
• C.The income statement
• D.The balance sheet