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CIMA E3 考試大綱主題:

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

1. PQR is evaluating the use of scenario planning to improve its organisational foresight.
Which THREE of the following are advantages of scenario planning?

A) Scenario planning will encourage communication via participation.
B) Scenario planning will improve external relations with investors.
C) Scenario planning will eliminate unsystematic risk.
D) Scenario planning will focus PQR's management attention on the future
E) Scenario planning will reduce strategy formulation costs.
F) Scenario planning will encourage creative thinking

2. You are a Management Accountant working for a logistics firm that wants to build collaborative relationships with each of its key clients.
Which of the following changes to the management accounting function would you recommend to help the development of collaborative partnerships with a client?
Select ALL that apply.

A) Relocation of some management accounting staff from your Organization into the offices of the key clients.
B) Open book management accounting in which the client can see the profits your firm makes from the relationship.
C) Recruitment of management accounting staff from the key clients to improve shared understanding.
D) Close monitoring of service level agreements to ensure your Organization provides the minimum service specified.
E) Management accounting staff from your Organization should be made available to the key clients to facilitate joint problem-solving.

3. M has been appointed as an external change agent to lead and implement a large scale re-structuring strategy which is being undertaken by a large bank. M has been appointed due to his extensive experience in a wide range of organizational re-structuring programmes. This re-structuring strategy will involve a large number of redundancies and the implementation of a new organization-wide management reporting system. M will need to work with staff from all departments and levels of the organization. The Board of Directors of the bank believes that an external change agent will bring more benefits to the change process than using an internal change agent.
Which of the following are the most likely benefits that could be achieved by the bank by appointing an external change agent to lead and implement the re-structuring strategy? (Choose all that apply.)

A) The bank can exploit the specialist expertise of the external change agent.
B) The external change agent will be more objective in decision-making than an internal change agent.
C) As a dedicated resource, the external change agent can give more time to the change process.
D) The change process should be less costly if an external change agent is appointed.
E) The speed of delivery of the change process will be quicker when using an external change agent.
F) The external change agent will have better relationships with the bank employees than an internal change agent.

4. CCC has been given permission by the local government authority to build 500 houses and this will be a very profitable project for CCC. An animal charity is opposed to the building of the houses as fields where animals live will be built on. Some people living nearest to the area of the proposed building are in favour because it will stimulate the local economy. Other people living near the area of the proposed development are opposed to it because their view will be spoiled. Which of the following activities should CCC undertake to resolve the stakeholders' competing objectives?

A) CCC should give the animal charity the money to establish a wildlife sanctuary.
B) CCC should focus on its stakeholders' needs in turn.
C) CCC should conduct a PESTLE analysis.
D) CCC should conduct discussions with its stakeholders and reach an acceptable compromise.

5. D is a Project Manager. D has just left a meeting with the Executive Team of his Organization. D is delighted that the Executive Team has given support to D's proposal to implement a knowledge management system in the Organization.
What should be the next activity that D undertakes in this project?

A) Create a technological infrastructure of hardware and software.
B) Create database structures to store and reference knowledge.
C) Gain the commitment of senior management to the project.
D) Populate the knowledge management system with knowledge.

問題與答案：