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最新的 CIMA Strategic Level Case Study Exam E3 免費考試真題:

1. You are a Management Accountant working for an Organization that includes commitments to 'sustainability' in its mission statement.
Which THREE of the following are contributions that a Management Accountant can make to the achievement of this part of the Organization's mission statement?

A) Project evaluations that include the externalities as well as the cash costs.
B) Integrated reporting of the triple bottom line of Profits, People and Planet.
C) Ensuring the Organization adopts the lowest cost technologies and suppliers.
D) Measures of Organization's use of non-renewable resources and environmental emissions.
E) Providing financial information with all non-recurring expenditures and incomes removed.

2. HHH is an international distribution company which operates a number of large distribution warehouses. HHH employs over 10,000 staff who operate the warehouses 24 hours per day and process over 500,000 packages and parcels each day. HHH operates in a highly competitive market and the senior management team recognize the importance of focusing upon its Critical Success Factors (CSF's). However, some senior managers are confused as to the difference between CSF's and Key Performance Indicators (KPI's).
Which of the following are Critical Success Factors for HHH? (Choose all that apply.)

A) Market share percentage.
B) Continual maintenance of warehouse facilities.
C) Time taken to load and unload deliveries.
D) Customer satisfaction.
E) Percentage of stock damaged.
F) Efficient staff planning systems.

3. JJJ presently makes motorcycles for use by the armed forces in its home country. Defence spending cuts have forced JJJ to seek a new business direction. JJJ has decided to make trucks for sale to private businesses in its home country.
Use the Ansoff product/market matrix to identify the new strategic direction of JJJ.

A) Related diversification
B) Market penetration
C) Product development
D) Market development

4. GGG is currently undertaking a process of intuitive forecasting. A team of ten people has been selected from all levels of management and from a range of functional departments, to take part in the process. An initial single question of 'How do we improve future customer satisfaction levels for GGG?' has been posed and all members of the team have been asked to present a suggestion. No one is allowed to criticise another person's ideas. This process should give GGG a forum for the expression and discussion of a wide range of ideas.
Which of the following intuitive forecasting techniques is GGG undertaking?

A) Brainstorming
B) Visioning
C) The Delphi technique
D) A think tank

5. 'Change-adept' Organizations are those that manage change successfully. Moss-Kanter identified skills required by Organizational leaders which are necessary to lead 'change-adept' Organizations.
Your Organization is undergoing significant change and the appointment of a new CEO is imminent. You have been asked to recommend the key skills for assessing the shortlist of CEO candidates against.
Which of the following statements are suitable for use as the selection criteria for the new CEO, consistent with the ideas expressed by Moss-Kanter?
Select ALL that apply.

A) Able to break up coalitions.
B) Able to challenge the prevailing Organizational wisdom.
C) Able to take heroic action.
D) Able to communicate a compelling aspiration.
E) Able to tune into the environment.

問題與答案：