almost 2 years her

MogiExamはCIPSのL4M2認定試験についてすべて資料を提供するの唯一サイトでございます。受験者はMogiExamが提供した資料を利用してL4M2認証試験は問題にならないだけでなく、高い点数も合格することができます。

CIPS L4M2 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Analyse the criteria that can be applied in the creation of a business case Availability of substitutes and threat of entry
トピック 2	Monitor specification creation by colleagues and other internal stakeholders Analyse how business needs influence procurement decisions
トピック 3	Identify opportunities to regulate short and longer term specifications Procurement’s role in developing a business case
トピック 4	Understand the use of specifications in procurement and supply Analyse the different types of markets utilised by procurement and supply
トピック 5	Understand how to devise a business case for requirements to be sourced from external suppliers Producing estimated costs and budgets
トピック 6	Provide guidance to internal stakeholders on implementation Implications of the business needs on the types of purchase
トピック 7	Identify sections of specifications for through life contracts Identify how costs and prices can be estimated for procurement activities
トピック 8	Approaches to total costs of ownership whole life cycle costing Interpret financial budgets for the control of purchases
トピック 9	Understand market management in procurement and supply Compare the competitive forces that influence markets

>> L4M2基礎問題集 <<

CIPS L4M2認定資格試験問題集、L4M2試験解説問題

L4M2試験ガイドには、高品質のサービスがあります。 24時間のオンラインサービスを提供しています。 L4M2試験問題の使用中に質問がある場合は、メールでお問い合わせください。 私たちCIPSは最大限の忍耐と態度で優れたアフターサービスを提供します。 そして、L4M2練習用トレントの使用中に発生する問題に対する詳細な解決策を提供します。 そして、L4M2の学習資料は、あなたの監督と批判を歓迎します。 私たちのL4M2学習教材の会社で、あなたはDefining Business Needs成功の方向を見つけるでしょう。

CIPS Defining Business Needs 認定 L4M2 試験問題 (Q52-Q57):

質問 # 52
A company buys components from its supplier. However, the supplier has not sent the invoice to the buyer and the buyer will not pay until next month. How will that amount of money be shown in the financial statements of the buying organization?

• A. Accounts payable
• B. Accrued interest
• C. Tax liabilities
• D. Accrued expense

正解：D 解説：
The buyer won't pay the supplier until next month. This is a liability to the buyer. This amount can be recorded as accrued expense or accounts payable. On the other hand, the supplier has not sent the invoice, so it should be accrued expense.
Both accounts payables and accrued expenses are liabilities. Accounts payable is the total amount of short-term obligations or debt a company has to pay to its creditors for goods or services bought on credit. With accounts payables, the vendor's or supplier's invoices have been received and recorded.
On the other hand, accrued expenses are the total liability that is payable for goods and services that have been consumed by the company or received. However, accrued expenses are those bills in which an invoice or bill has not yet been received. As a result, accrued expenses can sometimes be an estimated amount of what's owed, which is adjusted later to the exact amount, once the invoice has been received.
Conversely, accounts payable should represent the exact amount of the total owed from all of the invoices received.
Reference:
- CIPS study guide page 55-56
- Understanding Accrued Expenses vs. Accounts Payable (investopedia.com) LO 1, AC 1.4
質問 # 53
Which of the following can cause overhead variance? Select TWO that apply:

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

正解：A、E 解説：
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
質問 # 54
Why should procurement professionals develop business case before seeking approval to purchase capital equipment?

• A. A business case can be used as a replacement of purchase order
• B. Business case is a tool that eliminates all risks associated with the project
• C. Using business case will prevent new entrants from entering the supply market
• D. Devising business case may prompt the procurement to consider different options

正解：D 解説：
A business case is developed during the early stages of a project and outlines the why, what, how, and who necessary to decide if it is worthwhile continuing a project. One of the first things you need to know when starting a new project are the benefits of the proposed business change and how to communicate those benefits to the business.
Preparing the business case involves an assessment of:
- Business problem or opportunity
- Benefits
- Risk
- Costs including investment appraisal
- Technical solutions
- Timescale
- Impact on operations
- Organizational capability to deliver the project outcomes
These project issues are an important part of the business case. They express the problems with the current situation and demonstrate the benefits of the new business vision. Making business case with multiple options and choices also prompts the procurement and senior management to consider alternatives. As a result, the organisation may opt out the best option.
The business case brings together the benefits, disadvantages, costs, and risks of the current situa-tion and future vision so that executive management can decide if the project should go ahead.
Reference:
- CIPS study guide page 19-21
- How to Write a Business Case - Template & Examples | Adobe Workfront
LO 1, AC 1.1
質問 # 55
A charity is reviewing their spend and budget after an operation in flooded areas. They realise that the operators save money against the budgeting plan. This saving is known as...?

• A. Negative variance
• B. Positive variance
• C. Positive budget
• D. Negative budget

正解：A 解説：
The difference between the actual spend and budgeted spend is known as variance. The formula for variance is:
Variance = Actual spend - Budgeted spend
Variances can be adverse/unfavourable or favourable ie they can be positive or negative.
Be very careful with these terms. A positive or a negative variance may be favourable or it may be adverse/ unfavourable.
Adverse variances
Adverse variances are those variances that are unfavourable to the firm. Examples would be sales below plan; costs above budget, cash receipts lower than expected, and overtime payment more than forecast.
Favourable variances
Favourable variances are those variances that are beneficial to the business. Examples would be sales ahead of plan, costs below budget, and wages below forecast.
Positive variance
A positive variance occurs where 'actual' exceeds 'planned' or 'budgeted' value. Examples might be actual sales are ahead of the budget.
Negative variance
A negative variance occurs where 'actual' is less than 'planned' or 'budgeted' value. Examples would be when the raw materials cost less than expected, sales were less than predicted, and labour costs were below the budgeted figure.
When the operators create saving, it means that the Actual spend is less than Budgeted spend. Therefore the variance is negative.
Reference:
- Variance analysis
- CIPS study guide page 57-59
LO 1, AC 1.4
質問 # 56
Company A sells a product for $100. The total unit variable costs are $60. Fixed costs as in its ac-count are $20,000. How many products does the company have to sell to achieve break-even point?

• A. 0
• B. 1
• C. 2
• D. 3

正解：A 解説：
Break even point = Fixed costs/(Price-variable cost). In this case, break even point = 20,000/(100-60) = 500 Reference:
LO 1, AC 1.2
質問 # 57
...... 優秀な資料を利用すれば、短時間の準備をしても、高得点で試験に合格することができます。L4M2試験の準備もそのどおりです。資料を探しているとき、資料の品質は大切だと思います。我々MogiExamのL4M2資料はIT認定試験の改革によって更新していますから、お客様は試験の改革に心配する必要がありません。お客様は購入した前に、我々のウェブサイトでL4M2問題集のサンプルを無料でダウンロードして自分の要求と一致するかどうか確認することができます。 L4M2認定資格試験問題集: https://www.mogiexam.com/L4M2-exam.html