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最新的 CIPS Level 4 Diploma in Procurement and Supply L4M5 免費考試真題 (Q234-Q239):問題 #234
Different types of relationships impact on commercial negotiations. At a negotiation, which one of the following sources would help to support leverage for the buyer?
- A. Personality power
- B. Friends power
- C. Legitimate power
- D. Powerful colleagues
答案：C
問題 #235
Which of the following is a disadvantage of absorption costing method?
- A. Variable costs are not taken into product final costs
- B. Using marginal cost of producing addition units
- C. Fixed cost allocated to products on the basis of the cost of activities used in producing them
- D. Limited understanding of true costs incurred
答案：D
解題說明：
Absorption costing is an approach to allocating overheads in which indirect costs are loaded or absorbed into direct costs related to specific jobs, processes or outputs, using an estimated basis of allocation.
Graphical user interface, text, chat or text message, website Description automatically generated
問題 #236
At which stage in a negotiation would questions be asked to obtain missing information?
- A. The opening stage
- B. The testing stage
- C. The proposing stage
- D. The bargaining stage
答案：B
解題說明：
There are 5 key phases of negotiation:
The opening phase: confirm understanding and get the issue on the table The testing phase: check assumption and confirm understanding The proposing phase: asking 'if' The bargaining phase: using tradeables The agreement and closing phase The testing could take the form of questions following a presentation by either side or questions on a tender or proposal document received by the buyer from the potential supplier. The testing phase is necessary to confirm that your approach and objectives are appropriate for the negotiation situation you now find yourself in. Careful listening, observation and interpretation of TOP's responses may give indication of the following:
Areas where TOP is willing and unwilling to make concessions
What factors or issues TOP places a high value on
If there are any non-commercial or emotional factors that may be pertinent TOP's underlying interests - why they are taking the position they are.
問題 #237
A breakeven analysis uses which of the following aspects as part of the analysis?
- A. Fixed cost
- B. Buying cost minus variable cost per unit
- C. Selling price minus variable cost per unit
- D. Variable cost
答案：A,C
解題說明：
Reference: CIPS L4M5 Study Guide, Section 2.2 - Cost and Price Analysis
問題 #238
End users are the only stakeholders that are involved in the preparation of a negotiation. Is this statement true?
- A. Yes, because only end-users understand their demand
- B. Yes, because end-users have greater expert power
- C. No, because end-users are external stakeholders
- D. No, because budget holders also play an important role
答案：D
解題說明：
Commercial negotiation objectives should be driven by the business needs of the organisation. Organisations are made up of different stakeholder groups, some of whom may have different, even conflicting objectives.
From a negotiation perspective, stakeholders can be defined as persons or groups that have interest (or stake) in the outcome of the negotiation you are leading or participating in.
CIPS distinguishes between 3 sets of stakeholders:
- Internal stakeholders
- Connected stakeholders
- External stakeholders
End-users are examples of internal stakeholders. They are the people who will benefit from the purchase of a product or service. However, their interest may conflict with other groups, i.e. the budget controllers whose objective is minimising the expense. In negotiation perspective, procurement should involve different groups of stakeholder.
LO 1, AC 1.1
問題 #239
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