D3/2016年7月
CIPS 四级：采购与供应文凭
（Diploma in procurement and supply）
《供应源搜寻》
Sourcing in procurement and supply
日期 2016 年 7 月 19日 星期二
时间 开始 9:00 结束 12:00 历时 3 小时
考生注意事项：Instructions for Candidates：
本试卷由五道必答题组成，每题20分，共100分。
This examination has FOUR compulsory questions worth 25 marks each.
1. 在未得到监考官允许之前，请勿翻阅试卷。
Do not open this question paper until instructed by the invigilator.
2. 请将答案填写在答题纸上。
All answers must be written in the answer booklet provided.
3. 请将草稿也写在答题纸背面，交卷前请将草稿部分作一删除记号。
All rough work and notes should also be written in the answer booklet.
请在考试结束后交回试卷
请在回答问题之前花费20分钟来仔细阅读分析案例信息。
You are advised to allow 20 minutes to read carefully and analyse the information in the case study before attempting to answer the questions .
案例分析——麦当劳
麦当劳是一家全球性的餐饮连锁企业。到2015年底，麦当劳在119个国家拥有36,000家餐馆，其中15%的餐厅是由麦当劳公司自己运营的，其余的是通过各种特许协议和共同投资方式运营的。麦当劳最新的财政年度营业收入和利润换算为美元后分别达到了274亿美元和28亿美元。
麦当劳餐厅出售很有代表性的汉堡包、鸡块、炸薯条、色拉、软饮料、早餐和甜点。除了采购食材以外，餐厅还要购买其它物资，如塑料盘和印有商标的棕色纸袋。麦当劳重要的策略之一就是不直接向特许经营的餐厅出售食材或原料，而是指导他们从已获得认可的第三方供应商那里购买，这些供应商之前已经通过了麦当劳采购团队的资格认定。供应商的绩效会受到麦当劳的严密监督，以确保满足公司的要求。
麦当劳的采购团队一直不断地寻找新的供应商，以适应运营规模的不断增长。此外，由于公司会进入拥有不同的文化、顾客和禁忌的新市场，因此麦当劳还要引入了不同的产品。在这种情况下，为了达到最佳效果，麦当劳制定了一份供应源搜寻计划。例如公司2013年在印度新开张了一家全素食餐厅，在印度尼西亚餐厅的菜单中增加了米饭，在日本推出了大虾汉堡，以适应本地顾客的需求。这些新发展使得公司需要采购不同的产品。
麦当劳每年在全球用于采购食材和物料的支出将近60亿美元。为了把供应商失败的风险降到最低，在快餐领域中有效的、高效率的供应源搜寻是非常重要的一项因素。麦当劳要确保其潜在供应商有足够的流动资金来履行合同。麦当劳的采购团队清楚，如果潜在的供应商没有充足的财务资源，当有需求时，供应商可能无法交付。
由于全球化的性质和业务的巨大规模，麦当劳广泛使用电子系统来从外部供应商那里获取供应。
过去，麦当劳曾在其环境、可持续性和道德方面的受到过批评，为了应对这些批评，公司在一些运营方面做出了改进。由于顾客越来越关注食物的来源，因此麦当劳更换了其咖啡豆和牛奶的供应商。所有的咖啡豆都从获得雨林联盟（一个环境保护群体）认证的供应商那里采购。在英国，所有麦当劳餐厅使用的牛奶都来自于有机牛奶供应商。
公司设计出更高效率的包装运作，并推动可循环材料的使用。在70年代，一份典型的麦当劳餐点需要45克包装材料，而到了2015年就减少到25克，包装材料节约了45%。
像麦当劳这样的全球化组织遇到的另一个问题就是潜在的汇率损失。在最近的财政年度中，麦当劳在其收益中就提取了19.5亿美元准备金用于外币兑换时的调整或损失。汇率准备金的增加是因为一些麦当劳餐厅需要从国外进口产品；另一原因则是因为全球的特许经营费和租金都要汇入位于美国的麦当劳公司。
资料来源：• Sources: www.mcdonalds.com February, 2016 • www.aboutmcdonalds.com February, 2016
•https://en.wikipedia.org/wiki/McDonalds
CASE STUDY – McDONALD’S
McDonald’s is a global restaurant chain, with 36,000 restaurants in 119 countries at the end of 2015. Fifteen per cent of the restaurants are operated by the McDonald Corporation, with others operated through a variety of franchise agreements and joint ventures. McDonald’s latest annual accounts revealed a sales turnover of $27.4 billion and an operating profit of $2.8 billion, after foreign currency adjustments.
Typically, the products sold in its restaurants are hamburgers, chicken, French fries, salads, soft drinks, breakfast items and desserts. Apart from food materials, other items which must be sourced include plastic trays and branded brown paper bags. As a matter of policy, McDonald’s does not sell foodstuffs or materials directly to franchisees. Instead, it instructs franchisees to purchase these from approved third party suppliers, which are pre-qualified by McDonald’s procurement team. The performance of suppliers is then monitored closely by McDonald’s to ensure that the company’s requirements are being met.
The procurement teams at McDonald’s are constantly looking for new suppliers, as the scale of its operations increases. Also, as the company enters new markets which often have different cultures, customs and taboos, it introduces different products. In such situations, McDonald’s has a sourcing plan, in order to achieve the best results. For example, it opened vegetarian-only restaurants in India in 2013. Rice dishes were added to the menus in Indonesia and prawn burgers in Japan, because of local consumer demand. These developments resulted in different products being sourced.
The total annual spend on foodstuffs and materials across the globe is almost $6 billion. Effective and efficient sourcing is a key factor in a fast-food environment to minimise the risk of supplier failure. McDonald’s ensures that potential suppliers have sufficient financial liquidity to fulfil contracts. The procurement teams at McDonald’s are aware that, if a potential supplier does not have sufficient financial resources, there is a danger that the supply of some foodstuffs and materials might not be delivered when required.
Because of the global nature and the large size of its business, McDonald’s uses electronic systems extensively to source its requirements from external suppliers.
In the past McDonald’s has been criticised for its environmental, sustainability and ethical records. In response to this, the company has changed some aspects of its operations. In an effort to respond to growing consumer awareness of food sources, it has changed its suppliers of coffee beans and milk. All coffee beans are now sourced from ethical suppliers that are certified by the Rainforest Alliance, a conservation group. McDonald’s UK restaurants now source all the milk used in its restaurants from organic milk suppliers.
The company has designed more efficient packaging and promotes the use of recycled materials. In the 1970’s, a typical McDonald’s meal required 45 grams of packaging materials, but by 2015, this had been reduced to 25 grams, a saving of 45%.
Another problem that a global organisation, such as McDonald’s, faces is potential exchange rate losses. In its latest annual accounts, it made a provision against its profits of $1.95 billion for foreign currency translation adjustments or losses. Exchange rate provisions arise because some McDonald’s restaurants source inputs from other countries. Exchange rate provisions are also required because money has to be transferred to the McDonald’s company in the USA for worldwide franchise fees and rental payments.
• Sources: www.mcdonalds.com February, 2016 • www.aboutmcdonalds.com February, 2016
• https://en.wikipedia.org/wiki/McDonalds
问题 QUESTIONS
以下所有问题都与案例有关，应当根据案例提供的信息回答问题。建议你每题用32分钟作答。
These questions relate to the case study and should be answered in the context of the information provided. You are advised to spend 32 minutes on each question.
1. 概述诸如麦当劳这样的组织可用来监控供应商绩效的五个要素。（20分）
Outline FIVE factors that an organisation, such as McDonald’s, might use to monitor the performance of
its suppliers.
2. 解释诸如麦当劳这样的组织在资格预审和选择第三方供应商时如何使用四个恰当的选择标准。
（20分）
Explain how FOUR appropriate selection criteria might be applied by an organisation, such as
McDonald’s, when pre-qualifying and selecting its third party suppliers.
3.
a）描述诸如麦当劳这样的组织用来评估供应商财务流动性的四个财务信息来源。（12分）
Describe FOUR sources of financial information that an organisation such as McDonald’s could use to
assess the financial liquidity of a supplier.
b）解释诸如麦当劳这样的组织在确定供应商是否有充足的流动性来应对短期债务时可以使用的两种
流动性比率。（8分）
Explain TWO liquidity ratios that an organisation such as McDonald’s might use to establish whether a
supplier has sufficient liquidity to meet its short-term liabilities.
4.
a）评估诸如麦当劳这样的组织使用电子系统来获取需求的三个好处。（12分）
Assess THREE benefits for an organisation such as McDonald’s of using electronic systems to source
its requirements.
b）解释诸如麦当劳这样的组织在供应源搜寻过程中可以使用的两种电子搜寻工具。（8分）
Explain the application of TWO e-sourcing tools that an organisation such as McDonald’s might use in
the sourcing process.
5. 论述诸如麦当劳这样的组织在国际市场上进行供应源搜寻时应当采用的四个道德原则。（20分）
Suggest FOUR ethical principles that an organisation, such as McDonalds, should adopt when sourcing
in international markets.
试卷结束
END OF QUESTION PAPER
