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CIMA CIMAPRO15-E03-X1-ENG 考試大綱主題:

最新的 CIMA Certification CIMAPRO15-E03-X1-ENG 免費考試真題：

1. 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 is likely to be at the mature stage of its life cycle, have strong profitability and further investment should be considered.
B) Product 1 is likely to be at the mature stage of its life cycle, operating in a contracting market and is fairly cash neutral.
C) 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.
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 2 is likely to be at the growth stage of its life cycle, have weak profitability, poor cash generation and high capital requirements.

2. RRR is a medium sized company, which has built family homes in Country D' for twenty years. The Board of RRR wishes to expand company operations and start building homes in the neighboring country. The Board of RRR wishes to undertake a position audit to help in this decision.
Which of the following strategic analysis tools would be used in a position audit for RRR?

A) SWOT
B) PEST
C) Gap Analysis
D) Five Forces

3. Which TWO of the following are advantages to an organization of using non-financial performance measures, rather than financial performance measures? (Choose two.)

A) They are less subjective than financial performance measures.
B) They are less expensive to measure than financial performance measures.
C) They present a wider view of organizational performance than financial performance measures.
D) They are not distorted by inflation.
E) They are easier to measure than financial performance measures.

4. You work as a Management Accountant for GHJ, a company that includes commitments to 'sustainability' in its mission statement.
Which THREE of the following are contributions that you, as Management Accountant, could make towards the achievement of this part of the company's mission statement? (Choose three.)

A) Ensuring the organization adopts the lowest cost technologies and suppliers.
B) Integrated reporting of the triple bottom line of Profits, People and Planet.
C) Project evaluations that include the externalities as well as the cash costs.
D) Measures of organization's use of non-renewable resources and environmental emissions.
E) Providing financial information with all non-recurring expenditures and incomes removed.

5. Which THREE of the following frameworks are used solely to evaluate the external environment of an organization? (Choose three.)

A) Porter's Five Forces Model
B) Porter's Diamond
C) Kaplan and Norton's Balanced Scorecard
D) PEST Analysis
E) SWOT analysis
F) Porter's Value Chain

問題與答案：