CIMA E3 Strategic Management 認定 E3 試験問題:

1. DDD has just issued a profit forecast in connection with a proposed take-over of a business. The take-over is strongly opposed by the target company. DDD's Management Accountant played a large part in helping DDD's Finance Director prepare the profit forecast. However, the Management Accountant believes that the profit forecast is overly optimistic and is based on some false assumptions. As a result the Management Accountant thinks the profit forecast is misleading. Select THREE of the actions below which are consistent with CIMA's Code of Ethics.

A) The Management Accountant should resign from his job.
B) The Management Accountant should follow established internal procedures.
C) The Management Accountant should obtain advice from his professional body/bodies.
D) The Management Accountant should publicly accuse the Finance Director of issuing a misleading profit forecast.
E) The Management Accountant should anonymously inform the media of his concerns.
F) The Management Accountant should maintain a discreet silence.

2. Which TWO of the following benefits could be achieved through the use of Triple Bottom Line (TBL) Reporting?

A) It is easy to quantify the environmental measures included
B) It can ensure consistency in maximising stakeholder goals
C) lt can result in cost savings.
D) It is a straightforward and easy method for measuring targets.
E) It may attract ethically aware customers.

3. Lynch developed the performance pyramid to define the links between objectives and performance measures. Which THREE of the following statements apply to the performance pyramid?

A) The business operating systems level includes the market-related Critical Success Factors.
B) The business unit level includes measures which relate to internal systems needed to meet customers' needs.
C) The left-hand side of the pyramid contains measures which have an external focus.
D) The lowest level of the pyramid contains the day-to-day operational measures.
E) The performance pyramid is designed to ensure that all activities support the Organization's vision.
F) The right-hand side of the pyramid contains measures which are predominantly non-financial.

4. Your management team is considering using Porter's Value Chain to assist it in developing a new competitive strategy for the business.
Which THREE of the following statements would inform your management team about Porter's Value Chain?

A) It can easily import data from existing management accounts.
B) It can help assess competitive pressures in the market.
C) It can help identify the processes that add customer value.
D) It can help identify the processes that add costs.
E) It can help understanding of the linkages between business activities.

5. Company CCC is an automotive component manufacturer. It manufactures three main products within its portfolio:
Product 1: Relative market share of 0.1; Market growth rate of -2%
Product 2: Relative market share of 4.0; Market growth rate of +3%
Product 3: Relative market share of 0.3; Market growth rate of +15%
Which TWO of the following statements are CORRECT? (Choose two.)

A) Product 1 islikely to be at the mature stage of its life cycle, have strong profitability and further investment should be considered.
B) Product 3 is likely to be at the growth stage of its life cycle, at high risk of failure and further investment should be considered.
C) Product 2 is likely to be at the growth stage of its life cycle, have weak profitability, poor cash generation and high capital requirements.
D) Product 2 is likely to be at the mature stage of its life cycle, is likely to benefit from significant economies of scale.
E) Product 1 is likely to be at the mature stage of its life cycle, operating in a contracting market and is fairly cash neutral.

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