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最新的 ISM CPSM LEAD 免費考試真題 (Q21-Q26):

問題 #21
MNO, Inc. hires a contractor to renovate its office space. The firm pays a deposit for new countertops for the office's cafeteria, but the contractor states that it will not be able to install the new countertops by the agreed upon date. The space needs to be completed on time for a planned grand opening event. Which of the following is the BEST course of action for MNO to take?

• A. Withhold further payment to the contractor until the contractor makes arrangements to complete the contract as negotiated
• B. Determine when the contractor can complete the cafeteria space, and schedule the event for one week later
• C. Seek remedy from the contractor for the uncompleted portion of the contract and award the remaining portion to another supplier
• D. Dismiss the contractor, request a refund of all deposits, and hire the second best contractor from the bid process

答案：C

解題說明：
Understanding the Situation: The contractor has failed to meet the agreed-upon deadline for installing countertops, which is critical for a planned grand opening event.
Options Analysis:
Withholding Payment: This might pressure the contractor but does not guarantee timely completion.
Seeking Remedy: Legally sound approach; ensures the uncompleted work is addressed and allows another supplier to finish the job on time.
Dismissing the Contractor: May lead to further delays due to the process of hiring another contractor.
Rescheduling the Event: May not be feasible due to the planned nature of the grand opening event.
Best Course of Action:
Seeking a remedy for the uncompleted portion allows MNO to hold the contractor accountable and minimizes disruption by enabling another supplier to complete the work on time.
This approach is both pragmatic and legally sound, ensuring the project remains on track for the event.
Outcome:
Minimizes risk and ensures project completion within the required timeframe.
Maintains professional and legal standards in contract management.
Reference:
Project management principles from PMBOK (Project Management Body of Knowledge) Contract law references from the American Bar Association (ABA)

 

問題 #22
A water bottling company pays a third party $0.05 each for its tamper-evident bottle closures. This cost can BEST be described as

• A. variable and indirect
• B. fixed and direct
• C. fixed and indirect
• D. variable and direct

答案：D

解題說明：
The cost of $0.05 each for tamper-evident bottle closures is best described as variable and direct.
Variable Cost: This cost varies with the production volume. As the number of bottles produced increases, the total cost of closures increases proportionally.
Direct Cost: This cost can be directly attributed to the production of each bottle. It is a specific, identifiable expense that is incurred per unit of output.
Reference:
Horngren, C.T., Datar, S.M., & Rajan, M. (2014). Cost Accounting: A Managerial Emphasis. Pearson.
Drury, C. (2018). Management and Cost Accounting. Cengage Learning.

 

問題 #23
A manufacturing company tasks supply management with implementing a risk management program for its enterprise resource planning (ERP) system, which impacts several departments. In this situation, which of the following is the FIRST step supply management should take?

• A. Determine benchmarks for the ERP program's success
• B. Compare the ERP system's risk to others in the marketplace
• C. Identify the sources of the ERP system's risk
• D. Assess the impact of ERP's risks on company goals

答案：C

解題說明：
* Risk Management Program: Implementing a risk management program for the ERP system is crucial due to its impact on multiple departments within the company.
* First Step - Risk Identification: The first step in any risk management process is to identify the sources of risk. This involves understanding what could go wrong, potential vulnerabilities, and areas of exposure.
* Comprehensive Assessment: Identifying risks allows the company to develop a comprehensive understanding of the ERP system's weaknesses and potential threats.
* Reference: Risk management frameworks, such as ISO 31000 and the Project Management Institute's (PMI) guidelines, emphasize risk identification as the foundational step in developing an effective risk management strategy.

 

問題 #24
A supply manager issues a purchase order to buy battery packs over the next three years. The battery packs will be used for multiple applications within the company. The first shipment is delivered in accordance with the quality standards and the delivery schedule outlined in the purchase order. Shortly thereafter, the supply manager is informed by an end user that the batteries from a second shipment are missing a component and are of no value. The supply manager immediately notifies the supplier it is in material breach and terminates the purchase order. The supply manager then informs the user departments of this decision.
Which of the following BEST describes what the supply manager did wrong (if anything) in this scenario?

• A. The supply manager failed to research which user departments would be impacted by the decision to terminate the purchase order with the supplier.
• B. The supply manager failed to validate that the batteries were defective.
• C. The supply manager acted properly.
• D. The supply manager failed to communicate with the user departments to assess the impact of the problem before terminating the purchase order.

答案：D

解題說明：
In this scenario, the supply manager's primary mistake was failing to communicate with the user departments to assess the impact of the defective shipment before terminating the purchase order. Leadership and transformation management documents emphasize the importance of stakeholder communication and impact assessment in decision-making processes. The supply manager should have validated the defect and discussed potential solutions with the affected departments to understand the full impact of the issue and to explore possible remediation steps, such as requesting a replacement shipment or working with the supplier to resolve the quality issue. Immediate termination without such consultation could lead to unnecessary disruptions and a lack of alignment with organizational needs. Reference from leadership literature highlight the importance of cross-functional communication and collaborative problem-solving in supply chain management.

 

問題 #25
A supply management department is focused on reducing short- and long-term costs. However, the reporting of these cost reductions has been inconsistent. Some are reported as cost savings but not cost avoidance, while others are not documented at all. In preparing performance evaluation measures for the coming year, how can the department BEST address these concerns?

• A. Assign more weight to cost avoidance
• B. Discuss balanced scorecards with the supply management team
• C. Institute a reward-sharing program for cost savings
• D. Set specific targets as part of each team member's goals

答案：B

解題說明：
To address inconsistencies in reporting cost reductions, the best approach is to discuss balanced scorecards with the supply management team.
Balanced Scorecards: This management tool helps align business activities with the vision and strategy of the organization, improving internal and external communications, and monitoring organizational performance against strategic goals.
Comprehensive Evaluation: By implementing balanced scorecards, the supply management department can create a comprehensive evaluation framework that includes both cost savings and cost avoidance, ensuring consistent and accurate reporting.
Goal Setting: Balanced scorecards facilitate setting specific, measurable targets for team members, enhancing accountability and performance tracking across different dimensions of cost management.
Reference:
Kaplan, R.S., & Norton, D.P. (1996). The Balanced Scorecard: Translating Strategy into Action. Harvard Business Review Press.
Niven, P.R. (2006). Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results. John Wiley & Sons.

 

問題 #26
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