almost 2 years her

CIPS L4M2 study material contains very relevant and precise knowledge about the course outline and delivers it in a professional style, CIPS L4M2 Valid Dumps Files Here you can find the 100% real comments from real certification candidates, CIPS L4M2 Valid Dumps Files Here you can download free practice tests for such certifications, You may wonder how to get the updated L4M2 Defining Business Needs examkiller exam dumps. This chapter provides an overview of the technologies L4M2 Valid Dumps Files available today to design networks, By upgrading earlier versions of Windows to Windows XP Professional, you can retain L4M2 Valid Dumps Files registry settings and account information contained in the older operating system.

Using Reliability Block Diagrams for Path https://www.dumpsquestion.com/L4M2-exam-dumps-collection.html Analysis, On the other side, if you fail the Defining Business Needs exam sheets exam, do not feel dejected, because we offer the most considerate Guaranteed L4M2 Passing way to help you, and decrease the possibility of getting any loss for you. PDF file is easy to understand and common, CIPS L4M2 study material contains very relevant and precise knowledge about the course outline and delivers it in a professional style. Here you can find the 100% real comments from real certification candidates, Here you can download free practice tests for such certifications, You may wonder how to get the updated L4M2 Defining Business Needs examkiller exam dumps.

CIPS - Accurate L4M2 Valid Dumps Files

You choose to apply for CIPS CIPS Level 4 Diploma in Procurement and Supply because you know the society New L4M2 Test Papers is full of competition and challenges, By the PDF version, you can print the Defining Business Needs guide torrent which is useful for you. Our L4M2 exam practice test software offers you realistic of actual L4M2 exam, In these updates, we incorporate latest changes in CIPS certification syllabus or actual exam pattern. Clients will go to them once they realize how smoothly projects https://www.dumpsquestion.com/L4M2-exam-dumps-collection.html run and how they are finished on time with less cost and best results, Perhaps you can beat them in time. Importance of L4M2 Exam Dumps:, The L4M2 Defining Business Needs practice exam software is further divided into two formats.

NEW QUESTION 32 Which of the following are the focuses of ISO 14001:2015?

• A. 1. Life cycle
• Process
• Capacity
• Information security 2 and 4 only
• B. 2 and 3 only
• C. 3 and 4 only
• D. 1 and 2 only

Answer: D Explanation: ISO 14001:2015 specifies the requirements for an environmental management system that an or-ganization can use to enhance its environmental performance. ISO 14001:2015 is intended for use by an organization seeking to manage its environmental responsibilities in a systematic manner that contributes to the environmental pillar of sustainability. ISO 14001:2015 helps an organization achieve the intended outcomes of its environmental man-agement system, which provide value for the environment, the organization itself and interested parties. Consistent with the organization's environmental policy, the intended outcomes of an environmental management system include: * enhancement of environmental performance; * fulfilment of compliance obligations; * achievement of environmental objectives. ISO 14001:2015 is applicable to any organization, regardless of size, type and nature, and applies to the environmental aspects of its activities, products and services that the organization determines it can either control or influence considering a life cycle perspective. ISO 14001:2015 does not state specific environmental performance criteria. ISO 14001:2015 can be used in whole or in part to systematically improve environmental manage-ment. Claims of conformity to ISO 14001:2015, however, are not acceptable unless all its require-ments are incorporated into an organization's environmental management system and fulfilled without exclusion. In conclusion, ISO 14001:2015 focuses on: management system (including roles, leadership and processes) and the life cycle of product or service. Life cycle is defined as "consecutive and inter-linked stages of a product (or service) system, from raw material acquisition or generation from natural resources to final disposal. [...] The life cycle stages include acquisition of raw materials, design, production, transportation/ delivery, use, end-of-life treatment and final disposal." The answer is process and life cycle. Reference: - ISO 14001:2015 Environmental management systems - Requirements with guidance for use LO 3, AC 3.1   NEW QUESTION 33 Which of the following can cause overhead variance? Select TWO that apply:

• A. Decreasing packaging costs
• B. Rising production worker's wage rate per hour
• C. Spike in monthly leasing fee
• D. Spike in material price
• E. Decrease in production volume

Answer: C,E Explanation: Overhead variances arise when the actual overhead costs incurred differ from the expected amounts. Managers want to understand the reasons for these differences, and so should consider computing one or more of the overhead variances described below. Each of these variances applies to a different aspect of overhead expenditures. It is not necessary to calculate these variances when a manager cannot influence their outcome. Fixed Overhead Spending Variance The fixed overhead spending variance is the difference between the actual fixed overhead expense incurred and the budgeted fixed overhead expense. An unfavorable variance means that actual fixed overhead expenses were greater than anticipated. The formula for this variance is: Actual fixed overhead - Budgeted fixed overhead = Fixed overhead spending variance The amount of expense related to fixed overhead should (as the name implies) be relatively fixed, and so the fixed overhead spending variance should not theoretically vary much from the budget. Fixed Overhead Volume Variance The fixed overhead volume variance is the difference between the amount of fixed overhead actually applied to produced goods based on production volume, and the amount that was budgeted to be applied to produced goods. For example, a company budgets for the allocation of $25,000 of fixed overhead costs to produced goods at the rate of $50 per unit produced, with the expectation that 500 units will be produced. However, the actual number of units produced is 600, so a total of $30,000 of fixed overhead costs are allocated. This creates a fixed overhead volume variance of $5,000. Variable Overhead Efficiency Variance The variable overhead efficiency variance is the difference between the actual and budgeted hours worked, which are then applied to the standard variable overhead rate per hour. The formula is: Standard overhead rate x (Actual hours - Standard hours) = Variable overhead efficiency variance A favorable variance means that the actual hours worked were less than the budgeted hours, resulting in the application of the standard overhead rate across fewer hours, resulting in less expense being incurred. However, a favorable variance does not necessarily mean that a company has incurred less actual overhead, it simply means that there was an improvement in the allocation base what was used to apply overhead. Variable Overhead Spending Variance The variable overhead spending variance is the difference between the actual and budgeted rates of spending on variable overhead. The variance is used to focus attention on those overhead costs that vary from expectations. The formula is: Actual hours worked x (Actual overhead rate - standard overhead rate) = Variable overhead spending variance A favorable variance means that the actual variable overhead expenses incurred per labor hour were less than expected. In the study guide, CIPS splits overhead variance into volume and expenditure variance. They can be understood as variable and fixed overhead variance respectively. Reference: - CIPS study guide page 59 - What are overhead variances? - AccountingTools LO 1, AC 1.4   NEW QUESTION 34 Which of the following agencies can produce a technical standard?

• A. BSI
• B. Marketing department
• C. House of Lords
• D. Department of State

Answer: A Explanation: Technical standards are often produced by a national or international body such as British Standard Institute (BSI) LO 3, AC 3.1   NEW QUESTION 35 To strengthen its market presence, ABC Group decided to develop a new product. A cross-functional team was formed to discuss the scope and the functions of the product. They will also survey the potential customers to see what they like, what they love, and what they dislike. What is this process called?

• A. Product standardisation
• B. Cash flow analysis
• C. Value analysis
• D. Value engineering

Answer: D Explanation: As you can see from the scenario, ABC Group is developing the new product. It might be using value engineering. The latter sentences confirm this: the cross-functional team in ABC is mapping the functions and surveying the customers. Their method is known as Kano model. Reference: LO 3, AC 3.4   NEW QUESTION 36 ......