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CIMA CIMAPRO15-E03-X1-ENG 問題集

CIMAPRO15-E03-X1-ENG

試験コード：CIMAPRO15-E03-X1-ENG

試験名称：E3 - Strategic Management Question Tutorial

最近更新時間：2024-04-28

問題と解答：全60問

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無料問題集CIMAPRO15-E03-X1-ENG 資格取得

質問 1：
TTT recently appointed a new Chief Executive, R, to lead it through a period of major change. R immediately set up a change management team which consisted of several senior managers and directors from across the organization. Together, they formulated an overall goal for change and then spent several weeks presenting the need for change to all of the staff through a series of staff meetings. At these meetings R involved staff and built their ideas into the final change strategy.
R also set a series of interim goals to encourage ongoing performance throughout the change process. When the organization reached these goals, R widely publicized these achievements to help motivate staff.
However, after six months, TTT had failed to reach most of the interim goals that had been set. Most of the members of the change management team had not maintained a significant interest in the change process and many of the staff felt that there had been a lack of communication and reward following the initial few weeks of the change process.
Kotter suggested that there were eight steps required to successfully lead change.
Which TWO of the following did R fail to achieve? (Choose two.)
A. Empower broad based action
B. Incorporate change into the culture
C. Never letting up
D. Develop a change vision
E. Generate short term wins
正解：D,E

質問 2：
STU is a hospital that is wholly funded by its national government. In the last five years it has seen its funding cut by over 30% due to budgetary pressure on the government, caused by a global recession. As a result, the senior management team of STU has had to make some very difficult decisions about prioritizing how it spends the funds it receives from the government. Its main strategies have been to reduce the number of administration staff and nursing staff by 20%, in order to reduce its costs. It has also stopped providing a number of services to patients, including its counselling services and its physiotherapy unit.
Which of the following strategies has STU adopted to manage its reduced funding? (Choose all that apply.)
A. Divestment
B. Turnaround
C. Liquidation
D. Retrenchment
E. Facilitation
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
SDC is a medium sized IT systems development company. SDC employs highly qualified and experienced systems development experts. It invests heavily in staff training and development and as a result, staff are highly motivated and staff turnover is low. SDC has a strong culture of team work and innovation, which the senior managers believe is the basis of SDC's success. The senior managers, who are also the founders of SDC, are highly experienced and have a strong vision for the business.
Which THREE of the following factors would be the main focus of a resource audit for SDC? (Choose three.)
A. Manpower
B. Make-up
C. Money
D. Management
E. Markets
F. Machinery
正解：A,B,D

質問 4：
BBB is a manufacturer that has been criticized in the financial press because it does not have a policy for sustainability.
Which THREE of the following elements would be crucial to BBB successfully embedding sustainability into its activities? (Choose three.)
A. BBB should include sustainability targets in performance appraisal.
B. BBB should employ a new public relations consultancy.
C. BBB should investigate the costs and benefits of establishing a sustainability department.
D. BBB's Board should make a commitment to sustainability.
E. BBB should give all its staff training in sustainability.
F. BBB should spend at least 0.1% of its Net Profit on sustainability projects.
正解：B,D,E

質問 5：
BCA is a long established international airline. Which of the following represent Threats to BCA's business?
(Choose all that apply.)
A. A higher level of private car ownership.
B. A substantial rise in the price of oil.
C. A shortage of trained pilots in BCA.
D. Greater popularity of long-haul holidays.
E. A sudden increase in international terrorism.
正解：B,C

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CIMA E3 - Strategic Management Question Tutorial 認定 CIMAPRO15-E03-X1-ENG 試験問題:

1. QWE is a private company belonging to a famous former sports professional. It operates gyms and fitness clubs across its home country. Each gym or fitness club is treated as a profit center and the manager of each center is paid bonuses based on its financial performance.
QWE introduced multidimensional performance measures into its management control systems 3 years ago.
These measure competitiveness, financial performance, capacity utilization, innovation and the flexibility of its centers to cope with changing demands.
The managers of QWE's centers have been leaving at a very high rate over the last 2 years. They have claimed that the measures are too open to interpretation and when they think they are improving their center's performance they are told they are doing the wrong things. They also complain that the managers in the centers near big cities find it much easier to reach their targets than the managers of other centers.
According to Fitzgerald and Moon's Building Block model, where does the problem lie?

A) Standards, Dimensions and Rewards
B) Dimensions and Standards
C) Standards and Rewards
D) Dimensions and Rewards


2. Z is a medium-sized UK based accounting practice. Z operates a graduate training scheme. The trainees are given an induction and then placed on a three-year training programme designed to help develop professional skills and experience.
The training programme has been in existence for many years. However, there is no clear consensus amongst the partners of Z about what the trainees should be able to do on completion of the programme and therefore what the training programme should emphasize. This lack of clarity is affecting the morale and commitment of the trainees and significant numbers are failing the programme or leaving to join a rival firm.
Z's HR Department recognizes the need for committed and well motivated accountants to meet the increased expectations of clients and the competition from rival firms. The HR Department has identified changes to the training programme that can be implemented gradually through a series of initiatives.
Which TWO of the following statements regarding the change required in Z are correct? (Choose two.)

A) The change would be classified as a 'revolutionary change' according to Balogum and Hope Hailey.
B) The need to manage the competitive position is an example of an 'external direct trigger' for change.
C) The skills, abilities and competences of the organization's employee's are a 'hard' factor according to the McKinsey 7 S model.
D) The plans to combat competition would be considered as a 'structure' factor according to the McKinsey 7 S model.
E) Understanding which day-to-day behaviors to reinforce within the training programme, is about 'routines and rituals' according to the Cultural Web.


3. Which of the following statements is NOT a role for Management Accountants involved in the strategy development process?

A) Writing the Annual Report.
B) Assist the Board in determining risk appetite.
C) Integration of financial and non-financial information.
D) Consider and raise awareness of the ethical impact of proposed strategic decisions.


4. When FarmCot Foods was founded five years ago, it was a small shop set up by a family of dairy farmers in a disused farm shed, selling their own produce to the local community. The family had decided, at that point in time, to diversify their dairy farming activities into also selling their own milk, cheese and ice cream products.
The aim was to increase their revenues, as dairy farming in their home country had been in decline for a number of years.
Since then, the shop has been very successful and has expanded rapidly over the last three years, due largely to a strong growth in tourism in its home country and a shift in consumer demand for locally sourced fresh farm products. FarmCot Foods is now located in a large purpose-built building on the site of the original farm shed and also operates a very popular cafa, a children's play area and sells a much wider range of products and gifts, which are all sourced from local suppliers.
Which of the following best describes FarmCot Foods approach to strategy development in the last five years?

A) Rational
B) Incremental
C) Emergent
D) Freewheeling opportunism


5. Plush is a medium-sized hotel which recently opened on the outskirts of a city which is popular with tourists. It has a sophisticated website which allows customers to pre-book rooms and additional items, such as meals in its restaurant and tickets for popular tourist attractions in the city.
Plush has listed its website on a popular hotel price comparison website, which allows customers to compare prices and facilities of hotels in the same area and this has resulted in over 60% of Plush's customer bookings so far.
Since listing on the price comparison website, the Sales Manager of Plush has noticed that the prices offered by its nearest competitors have reduced dramatically and their range of special offers have also increased.
Which TWO of Porter's Five Forces have been most affected by the use of the price comparison website by the hotels in the same area as Plush? (Choose two.)

A) Bargaining power of suppliers.
B) Threat of new entrants.
C) Threat of substitutes.
D) Competitive rivalry.
E) Bargaining power of customers.


質問と回答：

質問 # 1
正解： B		質問 # 2
正解： B、C		質問 # 3
正解： B		質問 # 4
正解： C		質問 # 5
正解： C、E

CIMAPRO15-E03-X1-ENG 関連試験
CIMAPRO15-P01-X1-ENG - P1 - Management Accounting Question Tutorial
CIMAPRO17-BA2-X1-ENG - BA2 – Fundamentals of Management Accounting Question Tutorial
F1 - Financial Reporting
E1 - Managing Finance in a Digital World
CIMAPRA19-P03-1 - CIMA Risk Management Exam
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