CIMA CIMAPRO15-E03-X1-ENG : E3 - Strategic Management Question Tutorial

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CIMA E3 - Strategic Management Question Tutorial CIMAPRO15-E03-X1-ENG Prüfungsfragen mit Lösungen:

1. As a CIMA qualified management accountant working within a manufacturing company, you are subject to both CIMA's Code of Ethics and your company's Code of Business Conduct.
Which TWO of the following statements are TRUE? (Choose two.)

A) Both CIMA's Code of Ethics and the company's Code of Business Conduct include references to Confidentiality. Disclosure on public interest grounds is therefore prohibited.
B) Where there is a difference between CIMA's Code of Ethics and the company's Code of Business Conduct, the company's Code of Business Conduct takes priority.
C) A company's Code of Business Conduct can be rules based.
D) Both CIMA's Code of Ethics and the company's Code of Business Conduct must be based on a set of basic principles.
E) As a CIMA qualified Management Accountant you must follow CIMA's Code of Ethics.

2. DDD is a business which sells entertainment products and now wants to move to a position where it uses ebusiness as a fundamental part of its business strategy.
Which of the following benefits would result from DDD's use of e-business? (Choose all that apply.)

A) Better control of information through monitoring website activity.
B) Easier access to loan finance.
C) A reduction in labour turnover and higher morale.
D) Cost reductions because of lower overheads and cheaper procurement.
E) Increased online revenues.
F) An increased use of tacit knowledge.

3. JJJ is a publically quoted advertising agency. JJJ's competitive advantage is based on the expertise of its staff and its reputation in digital media advertising. JJJ has robust systems to protect its intellectual property. These include patents and copyrights. JJJ has also restricted access for most of its staff to its most sensitive data, such as studies of its customers' profitability.
JJJ's new Managing Director, Z, is concerned that when staff leave JJJ, the company loses whatever tacit knowledge they possess. These losses also impact on JJJ's reported profits. In order to remedy the losses of knowledge and the reduced profits Z wants to introduce a knowledge management strategy.
Which of the following steps support the introduction of a knowledge management strategy? (Choose all that apply.)

A) JJJ should integrate knowledge management and management accounting.
B) Z should gain the support of the Board of Directors.
C) Z should set a target for reported profit.
D) JJJ should unfreeze current habits and standard operating procedures.
E) JJJ needs to acquire and install appropriate hardware and software.
F) JJJ should convince staff of the benefits of sharing their tacit knowledge.

4. Company CCC is an automotive component manufacturer. It manufactures three main products within its portfolio:
Product 1: Relative market share of 0.1; Market growth rate of -2%
Product 2: Relative market share of 4.0; Market growth rate of +3%
Product 3: Relative market share of 0.3; Market growth rate of +15%
Which TWO of the following statements are CORRECT? (Choose two.)

A) Product 1 is likely to be at the mature stage of its life cycle, operating in a contracting market and is fairly cash neutral.
B) Product 2 is likely to be at the mature stage of its life cycle, is likely to benefit from significant economies of scale.
C) Product 3 is likely to be at the growth stage of its life cycle, at high risk of failure and further investment should be considered.
D) Product 1 is likely to be at the mature stage of its life cycle, have strong profitability and further investment should be considered.
E) Product 2 is likely to be at the growth stage of its life cycle, have weak profitability, poor cash generation and high capital requirements.

5. M is a car manufacturer in Country C.
Every day, at 09.00, members of M's staff practice meditation and Tai Chi for 30 minutes, before their normal workday commences.
M's staff are paid during this time and M considers the practice to be a benefit both to staff and the company.
Staff operate with high levels of efficiency and absenteeism levels are low.
The auditors of M have recommended that M stop these sessions, stating that they consider them to be a waste of time and a drain on resources.
Which of the following aspects of M's culture would the auditors recommendation impact on?

A) Routines and rituals
B) The organizational paradigm and values
C) Symbols
D) Stories and myths

Fragen und Antworten: