采购与供应文凭
Diploma in Procurement and Supply
采购与供应策略
Business Needs in Procurement and Supply
问题 Questions
建议你每题用45分钟作答。
You are advised to spend 45 minutes on each question.
1.
a) 根据运营财务预算解释增量预算和零基预算的区别。（6分）
When operating financial budgets explain the difference between an incremental budget and a zero-based
budget.
b) 描述采购职能的现金预算中可能包括的三种现金流。（9分）
Describe THREE cash outflows that might be entered in a procurement function’s cash budget.
c) 一家衬衫生产企业的采购部门预测每件衬衫的进口材料成本是4美元。经过三个月的生产后，每
件衬衫的实际成本为3.5美元。解释实际成本低于预测成本的五种可能的原因。（10分)
The procurement function of a shirt manufacturing company forecasted that the cost of the imported
material needed would be $4-00 per shirt. After the first three months of production it was established
that the actual cost was $3-50 per shirt.
Suggest FIVE possible reasons for the variance where the actual material cost is lower than the
forecasted cost.
2.
a) 描述可以使用一致性规格的三种情形。（15分）
Describe THREE circumstances in which a conformance-based specification could be used.
b) 解释邀请供应商参与制定规格的一个优点和一个缺点。（10分）
Explain ONE possible advantage and ONE possible disadvantage of involving suppliers in producing a
specification.
3.
a) 概述供应商在供应货物或服务的商业协议中使用的五个明示条款。（15分）
Outline FIVE express terms that might be used by a supplier in a commercial agreement for the supply
of goods or services.
b) 解释使用固定价格条款为采购方带来的两个好处。（10分）)
Explain TWO benefits for a purchaser of using a fixed-price arrangement with a supplier.
4.
a) 描述一个组织将其采购职能外包给第三方的四个好处。（16分）
Describe FOUR benefits for an organisation of outsourcing its procurement function to a third party.
b) 论述一个组织将其采购职能外包给第三方的三个风险。（9分）
Outline THREE risks for an organisation of outsourcing its procurement function to a third party.
试卷结束
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