D3/2017年5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 2017 年 5 月 18 日 星期四
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--- CHL有限公司
采购
CHL有限公司是一家大型的物料搬运设备制造商，诸如叉车和移动式起重机。CHL有许多可靠的供
应商提供生产所需的原材料和设备。当需要寻找新供应商时，CHL采用供应源搜寻的办法，比如研究 供应市场以寻找合适的潜在供应商。通常，它随后会用招投标的方式找到最佳供应商。
发展
CHL正在重建其生产工厂，需要一条设备完善的全新的生产线。最理想的是，采购的设备要包含 基于最新IT技术的质量控制系统，而且简单易用，还要包括能够将材料浪费降到最低水平的系统，从 而减少生产成本。此外，提供设备的供应商应当能够进行设备的安装、服务以及维护。CHL需要找到 一个价格合理、质量卓越、可靠的生产线设备供应商。
问题
CHL的采购经理Dexter 认为，供应商资格预审在生产设备采购过程中有助于选择供应商。这可 以结合招标方法(竞争性招标)来选择合适的供应商。 然而，一些CHL内部的利益相关者却不喜欢采用招标手段寻找合适的供应商。这些人包括负责管理装配新设备的生产流程的团队，以及负责监督新设备安装的团队。这些利益相关者更希望通过与已知的供应商进行谈判来选择合适的供应商，而不是采用招投标程序。
设备的很多部分需要定制。Dexter 现在正在搜寻供应市场，但是他发现很多供应商不能满足这些要求。因此，Dexter 将该设备归类为“战略”采购。
另一个问题就是，除了常用物品和基本设备的采购之外，CHL的采购经理及其团队在采购其它产 品方面相对缺乏经验。常用物品的供应市场中通常有很多供应商，而且有的供应商离CHL很近。
最后一个问题就是，如果CHL从国外采购生产设备，那么采购经理就需要考虑支付方式。有人告 诉他，“保兑信用证”或“不可撤销信用证”是最安全的支付方式。
财务报表
Dexter已经开始对一个潜在供应商进行评估，并且从其公布的财务信息中得到了现金流量表（表1）。尽管在这一领域经验有限，但是他仍需分析该表。
利息支出 (42)
税款
支付企业所得税 (162)
资本支出
购买有形固定资产 (135)
出售有形固定资产的收入 18
资本支出项下净现金流出 (117)
489
支付股息 (99)
390
融资
发行股票l 48 偿还长期贷款 （450) 融资项下净现金流出
(402) 现金减少 （12)
|
年初现金 |
138 |
|
年底现金 |
126 |
|
营业利润向净现金流调节 |
|
|
营业利润 |
630 |
|
折旧费 |
204 |
|
库存增加 |
(6) |
|
应收账款增加 |
(27) |
|
应付账款增加 |
9 |
|
营业活动净现金流入 |
810 |
CASE STUDY – CROOME HANDLING LIMITED (CHL)
Procurement
Croome Handling Limited (CHL) is a major manufacturer of materials handling equipment such as forklift trucks and mobile cranes. It has many reliable suppliers of material and equipment required for producing these types of equipment. When needing to find new suppliers, CHL uses sourcing methods such as researching the supply market to find suitable potential suppliers. Usually, it then uses tendering to find the best supplier.
Development
CHL is redeveloping its manufacturing plant and requires a complete new production line with all of the
equipment and manufacturing machinery needed. Ideally, the equipment purchased will include the latest IT-based quality control systems and will be relatively straightforward to use. The equipment should also include systems that keep waste of materials to a minimum to reduce production costs. It would also be useful to find a supplier of the equipment that would be able to install it, service and maintain it as required. CHL needs to find a good, reliable supplier of this production line equipment at a very high quality and at a reasonable price.
Problems
CHL’s procurement manager, Dexter Cross, believes that pre-qualifying suitable suppliers would be very useful in the supplier selection process for the production equipment. This could be linked to using tendering (competitive bidding) to select suitable suppliers. However, some of CHL’s internal stakeholders are not in favour of using a tendering process to find a suitable supplier. These include the management team that is in charge of the production process that the new equipment is required for, and the team responsible for overseeing the installation of the new equipment. These stakeholders would prefer to be involved in finding the right supplier by negotiating with known suppliers, instead of using the tendering process.
Much of the equipment will need to be of a bespoke nature. Dexter is currently searching the supply market, but is finding that there are not many suppliers that can fulfil these requirements. Therefore, Dexter has categorised the equipment as a ‘strategic’ purchase.
Another problem is that CHL’s procurement manager and his team are relatively inexperienced at purchasing anything other than commonly used items and basic equipment. The supply markets for the commonly used items have usually had suppliers that have been located closely to CHL and have contained many suppliers.
Finally, if CHL purchases the production equipment internationally, the procurement manager will need to consider methods of payment. He has been advised that either ‘confirmed’ or ‘irrevocable’ letters of credit are the most secure payment method.
Financial Statement
Dexter Cross has started to assess one potential supplier and has received its cash-flow statement from its published accounts (Table 1) which he is analysing, although he has limited experience in this area.
Net cash-flows from operating activities
Table 1
$000 $000
Returns on investment and servicing of finance 810
Interest paid (42)
Taxation
Corporation tax paid (162)
Capital expenditure
Payments to acquire tangible fixed assets (135) Receipts from sales of tangible fixed assets 18
Net cash outflow from capital expenditure (117)
489
Equity dividends paid (99)
390
Financing
Issues of share capital 48
Long-term loans repaid (450)
Net cash outflow from financing (402)
Decrease in cash (12)
Cash at the beginning of the year 138
Cash at end of the year 126
Reconciliation of operating profit to net cash inflow
$000
Operating profit 630
Depreciation charges 204
Increase in stocks (6) Increase in debtors (27) Increase in creditors 9
Net cash inflow from operating activities 810
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.
a) 解释“战略”采购的性质以及可能对CHL供应源搜寻程序产生的影响。（10分）
Explain the nature of ‘strategic’ purchases and their likely impacts on CHL’s sourcing process.
b) 解释术语“供应商资格预审”以及它如何协助CHL进行供应源搜寻。（10分）
Explain the term ‘supplier pre-qualification’ and how it might assist CHL’s sourcing process.
2.
a) 概述CHL采购经理在选择供应商时可能会用到的五种供应商选择标准。（10分）
Outline FIVE supplier selection criteria that CHL’s procurement manager might use when selecting
suppliers.
b) 在识别和认证恰当的供应商时，对潜在供应商进行的财务核查是非常重要的选择标准。 论述CHL采购经理在搜寻供应商时可以运用的两种财务核查。（10分）
Financial checks on potential suppliers are important selection criteria for the identification and qualification of appropriate suppliers.
Explain TWO financial checks that CHL’s procurement manager could use when sourcing suppliers.
3.
a) 通过分析供应商现金流量表（表1），解释对供应商财务状况的三个看法。（12分）
Explain THREE observations on the supplier’s financial position that arise from analysing the content of
the supplier’s cash-flow statement (Table 1).
b) 对于CHL采购经理而言，需要评估潜在供应商的流动性而不仅仅是评估其盈利性，这一点非常重 要。解释这么做的两个原因。（8分）
Explain TWO reasons why it would be important for CHL’s procurement manager to assess a potential
supplier’s liquidity and not just its profitability.
4. 论述CHL使用招标（竞争性招标）程序的优点和缺点。 （20分）
Discuss the advantages and disadvantages for CHL of using a tendering(competitive bidding) process.
5.
a) 在实施招标程序中，向不成功的竞标者进行反馈是一种好的做法。
概述CHL 在该反馈中可能包括的五个要素。（10分）
When carrying out the tender process, it is considered good practice to debrief unsuccessful bidders. Outline FIVE topics that might be included by CHL in the debriefing process.
b) 在国际供应商支付机制的背景下，解释术语“信用证”的含义。 （10 分）
Explain the meaning of the term ‘letter of credit’ in the context of payment mechanisms to international
suppliers.
试卷结束
END OF QUESTION PAPER
