CIMA E3 問題集

質問 1：
LLL is considering entering Country B to sell its zero emissions car.
LLL has invested heavily in fuel cell technology for its car. It does not rely on any polluting fuels for its energy. This means that LLL's car is the only true zero emissions car.
Research conducted in Country B for LLL has revealed the following:
* Country B's Government is concerned that all forms of pollution have risen to dangerous levels.
* Despite being worried about pollution the Government of Country B has not yet adopted taxation policies to encourage the use of low pollution cars.
* Drivers choosing a car continue to rank the speed and appearance of a car very much higher than its impact on environmental pollution.
* About 2% of motorists own an electric or hybrid powered car.
* A high rate of sales tax levied on the price of new cars in Country B encourages motorists to continue to drive older, more polluting, cars.
LLL recognises that it needs to plan its strategy for Country B over the long-term.
Which THREE of the following strategies would you advise LLL to use to build its long-term sales in Country B?
A. Try to win the affection of motorists by donating funds to campaigns that resist attempts by the government to impose taxes on cars, according to the pollution they generate.
B. Provide schools and colleges with pre-prepared lesson resources that teach the science behind fuel cell technology and why it leads to zero emissions.
C. Sponsor environmental groups in Country B to launch a campaign to take older cars off the road by calling on government to reduce the sales tax on new cars according to its emissions.
D. Meet relevant members of the government of Country B to present the value of including emissions from electricity generating stations in their calculation of vehicle pollution to help reduce pollution.
E. Approach government lawyers in Country B and offer to engage them as paid consultants in exchange for their help in drafting taxation legislation that favours zero emission cars.
正解：B,C,D

質問 2：
JJJ is a private company belonging to a famous former athlete. It operates gyms and fitness clubs across its home country. Each gym or fitness club is treated as a profit centre and the manager of each centre is paid bonuses based on its financial performance.
Three years ago it introduced multidimensional performance measures into its management control systems.
These measure capacity utilisation, financial performance, competitiveness, innovation, and the flexibility of its centres to cope with changing demands.
The managers of its centres have been leaving at a very high rate over the last two years. They have claimed that the measures are too open to interpretation and when they think they are improving the centre's performance they are told they are doing the wrong thing. They also complain that the managers in the centres near big cities find it much easier to reach their targets than the managers of other centres.
Using 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
正解：C

質問 3：
'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 communicate a compelling aspiration.
C. Able to take heroic action.
D. Able to challenge the prevailing Organizational wisdom.
E. Able to tune into the environment.
正解：B,D,E

質問 4：
As a Group Management Accountant you have been asked to explain the different types of change currently taking place within a number of the Group's subsidiaries.
Select the appropriate type of change for each of the descriptions below:

正解：



質問 5：
In Johnson, Scholes and Whittington's model of rational strategy which of the following stages appear?
Select ALL that apply.
A. Implementation
B. Sustainability
C. Analysis
D. Feasibility
E. Choice
正解：A,C,E

質問 6：
You have been asked to advise a junior member of your team what qualities they should look for when identifying a coach or mentor to work with.
Place the qualities associated with effective coaching and mentoring next to the relevant statements below.

正解：



質問 7：
The Boston Consulting Group developed a matrix to assist managers in identifying the cash flow requirements of different businesses. The matrix suggests a number of appropriate strategies. Select ALL the strategies that apply to the Boston Consulting Group's matrix.
A. Defer
B. Diversify
C. Hold
D. Divest
E. Build
F. Re-appraise
正解：C,D,E

質問 8：
Company TTT produces a range of products, including products T1 and T5.
Product T1: Profitability has declined in recent years, although small profits continue to be made as the market contracts due to changing customer pReferences. Overall market share is low and continues to reduce.
However, in addition to external sales T1 is also used as a component of product T5.
Product T5: A market leader within a low growth market, sources components both externally and from TTT's other subsidiaries. T5 benefits from significant economies of scale and TTT has recently considered modernizing its T5 production line but following a cost benefit analysis, decided not to proceed.
Which of the following is an appropriate strategy for TTT to adopt?
A. Harvest both product T1 and product T5.
B. Harvest product T1 and Divest product T5.
C. Divest product T1 and Harvest product T5.
D. Divest both product T1 and product T5.
正解：B

質問 9：
Select the quality associated with effective coaching and mentoring for each of the descriptions below:

正解：