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CIPS L4M5題庫下載 & L4M5考古题推薦

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CIPS L4M5 考試適合涉及與供應商和供應商達成協議和其他商業安排的採購專業人員。它還適用於希望發展談判技巧以提高其在採購其他領域如供應商管理和利益相關人士參與中的效益的專業人員。

>> CIPS L4M5題庫下載 <<

最新的L4M5認證考試考古題

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CIPS L4M5認證考試涵蓋與商業談判相關的一系列技能和知識領域。這些包括了解有效談判原則、制定談判策略、管理談判過程以及分析和評估談判結果。該考試旨在測試候選人對這些領域的知識以及他們在實際情況下應用這些知識的能力。

最新的 CIPS Level 4 Diploma in Procurement and Supply L4M5 免費考試真題 (Q232-Q237):

問題 #232
Cost and price analysis is very important for buyers when they are preparing for a negotiation with supplier.
Which of the following is a benefit of knowing supplier's fixed costs?

A. The buyer would be able to know the point at which the supplier would reject the offer
B. With the sole understanding of supplier's fixed cost, the buyer would be able to know the volume at which supplier maximises their profit in short-run
C. The buyer would be able to know the right volume to reach break-even point
D. The buyer would be able to get a comprehensive picture of supplier's efficiency

答案：C

解題說明：
Knowing supplier's fixed and variable costs is beneficial for the buyer in a negotiation. With these insights, the buyer would know the volume at which the supplier reaches break-even points and then offers significant discount due to economies of scale.

問題 #233
Which of the following are typical characteristics of activity-based costing (ABC) method? Select TWO that apply.

A. Costs are allocated based on volume
B. Variable and all related overhead expenses are specifically assigned to a business activity
C. ABC has tended to over cost products on long runs and under cost those on short runs
D. ABC provides the information required to take action and realise improvements
E. Limited understanding of true costs incurred

答案：B,D

解題說明：
Activity-based costing is an alternative approach to traditional absorption costing. The characteristics of these two methods are illustrated in the graph below:
Graphical user interface, text, chat or text message, website Description automatically generated

問題 #234
Which of the following are examples of variable costs?

A. 3 and 4 (Raw materials expenditure and Delivery costs for materials)
B. 1 and 3 (Building and site rent and Raw materials expenditure)
C. 2 and 3 (Annual insurance premium and Raw materials expenditure)
D. 1 and 4 (Building and site rent and Delivery costs for materials)

答案：A

問題 #235
Which of the following is mostlikely to be a reason why a supplier charges its customer higher price after it has reached the break-even point?

A. Supplier may have high fixed cost - variable cost ratio
B. The supplier may have reached economy of scale
C. Supplier may need to open new facilities to meet increasing customer's demand
D. Supplier may want to encourage buyer's demand

答案：C

解題說明：
Explanation
'Supplier may want to encourage buyer's demand': the buyer tends to prefer lower price, if supplier wants to encourage its customers tobuy more, it needs to offer discount at bulk amount. So this option is not acceptable.
'Supplier may have high fixed cost - variable cost ratio': Supplier with high fixed cost needs high volumes to break even, but once achieved, it may be able to offer significant discounts for bulk orders
'The supplier may have reached economy of scale': when economy of scale is reached, cost per unit will be minimal which often leads to more favourable price.
'Supplier may need to open new facilities to meet increasing customer's demand': Increasing customer's demands may excess supplier's current capacity. Therefore, supplier may need to extend its capacity by investing more in facilities. To cover these fixed cost investment, supplier may charge higher price.
LO 2, AC 2.1

問題 #236
Which of the following are stages within the negotiation process?
* Planning and preparation
* Arguing and persuasion
* Accepting hospitality
* Testing and proposing

A. 2 and 4 only
B. 2 and 3 only
C. 1 and 4 only
D. 1 and 3 only

答案：C

解題說明：
The formal negotiation process includes planning and preparation (objectives, BATNA, MIL) and testing
/proposing (exchanging offers). Hospitality is not a stage-it may support relationships but is not part of structured negotiation. Arguing/persuasion occurs within bargaining but is not defined as a stage in itself.
Understanding the stages ensures structured progress and prevents disorganised discussions, which often result in suboptimal agreements.
Reference: CIPS L4M5 (2nd ed.), LO 2.2 - Stages of the negotiation process.

問題 #237
......

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2026 KaoGuTi最新的L4M5 PDF版考試題庫和L4M5考試問題和答案免費分享：https://drive.google.com/open?id=1DASzUYsY1RaH6ZDM_6ICa0yp5too-jqR

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