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高質量的CSCP熱門認證和資格考試中的領先供應平臺&有效的CSCP:Certified Supply Chain Professional
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VCESoft的經驗豐富的專家團隊開發出了針對APICS CSCP 認證考試的有效的培訓計畫,很適合參加APICS CSCP 認證考試的考生。VCESoft為你提供的都是高品質的產品,可以讓你參加APICS CSCP 認證考試之前做模擬考試,可以為你參加考試做最好的準備。
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最新的 Supply Chain Professional CSCP 免費考試真題 (Q537-Q542):
問題 #537
An effective procurement strategy for commodity products should focus on:
- A. selecting primary and alternate sources.
- B. spreading purchases equally across suppliers.
- C. driving down cost and reducing risk.
- D. selecting suppliers with value-added products.
答案:C
問題 #538
In an advanced planning and scheduling (APS) system, which of the following processes feeds the master schedule?
- A. Demand planning
- B. Distribution planning
- C. Purchasing planning
- D. Fulfillment planning
答案:D
問題 #539
Which of the following arguments are made against traditional accounting methods for logistics expenses to an organization?
- A. They incorrectly state the timing of logistics costs.
- B. They overstate the costs of logistics.
- C. They are more difficult to accumulate.
- D. They obscure important logistics costs.
答案:D
解題說明:
Traditional accounting methods often obscure important logistics costs, making it difficult for companies to fully understand and manage their logistics expenses effectively. Here's why:
* Cost Allocation: Traditional accounting tends to aggregate costs into broad categories, which can hide the specific costs associated with logistics activities such as transportation, warehousing, and handling.
* Indirect Costs: Logistics costs often include significant indirect costs (e.g., administrative expenses, infrastructure costs) that are not separately identified in traditional accounting, leading to underestimations or inaccuracies.
* Lack of Detail: Without detailed cost breakdowns, companies cannot accurately track the efficiency and effectiveness of their logistics operations, leading to potential inefficiencies and higher overall costs.
* Decision-Making Impact: Obscured logistics costs can impact strategic decision-making, as businesses may not have clear visibility into the true cost drivers and areas needing improvement. Adopting more refined and detailed cost accounting methods, such as activity-based costing (ABC), can provide better insights into logistics costs and support more informed decision-making.References
* "Logistics Cost Management: An Activity-Based Approach" - Journal of Accounting Research
* "Challenges in Traditional Cost Accounting for Logistics" - International Journal of Physical Distribution & Logistics Management
問題 #540
Assuming no quantity discounts, what is true about the relationship between annual holdingcosts and annual ordering costs at the minimal total cost?
- A. annual holding costs is less than annual ordering costs
- B. annual holding costs equals annual ordering costs
- C. cannot tell the relationship between the annual holding costs and annual ordering costs
- D. annual holding costs is greater than annual ordering costs
答案:B
問題 #541
Transforming company policies into objectives and specific goals creates a:
- A. organizational benchmark.
- B. performance standard.
- C. balanced scorecard.
- D. supply chain metric.
答案:C
解題說明:
Transforming company policies into objectives and specific goals creates a balanced scorecard. Here's why:
* Strategic Alignment: The balanced scorecard translates a company's strategic vision and policies into actionable goals and objectives across various perspectives (financial, customer, internal processes, learning, and growth).
* Performance Measurement: It provides a framework for measuring performance against these goals, ensuring that all levels of the organization are aligned and working towards the same objectives.
* Holistic View: The balanced scorecard offers a comprehensive view of organizational performance by including both financial and non-financial metrics.
* Continuous Improvement: By regularly reviewing performance against the balanced scorecard, organizations can identify areas for improvement and adjust their strategies accordingly.
References:
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.
Wiley.
問題 #542
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最新的CSCP熱門認證及資格考試領導者和免費下載的APICS Certified Supply Chain Professional
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