最も有効な E3 試験参考書

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 employ a new public relations consultancy.
• B. BBB's Board should make a commitment to sustainability.
• C. BBB should spend at least 0.1% of its Net Profit on sustainability projects.
• D. BBB should investigate the costs and benefits of establishing a sustainability department.
• E. BBB should include sustainability targets in performance appraisal.
• F. BBB should give all its staff training in sustainability.

HHH is a manufacturer which has a bonus scheme for its production workers related to the speed of output.
HHH's products are very specialized and are made in a dangerous production environment. HHH's production workers usually work alone but sometimes, if there are problems in the production environment (for example, machinery breakdowns), they have to work in teams. When the production workers are working in teams they do not receive any bonus.
HHH's senior management is proposing to amend the current bonus scheme to encourage increased productivity. Under the current bonus scheme, production workers receive extra pay when they achieve 45% of their individual target: The target level is low because of the dangerous production environment and the need to occasionally work in teams.
Under the proposed bonus scheme, production workers will not receive any extra pay until they have achieved
90% of their individual target. Workers who achieve 90% or above of their individual target will be paid a
30% higher bonus.
Which THREE of the following problems is HHH most likely to encounter with the introduction of the proposed bonus scheme? (Choose three.)

• A. There could be a rise in the level of workplace accidents.
• B. Production workers will not be motivated by the proposed level of bonus.
• C. The extra production output will lead to an increase in inventory.
• D. The proposed bonus scheme conflicts with health and safety legislation.
• E. Production workers could consider the new target as unachievable.

The Financial Director (FD) of your company has heard it said that 80% of profits come from 20% of customers. The FD has accused the sales team of wasting time on serving customers who are not valuable to the business.
The FD has instructed you to take a random sample of 100 customers and to calculate the total contribution the company earned from each customer in the past year. The FD intends to instruct the sales team to stop selling to the bottom 25% of these customers in order to improve profitability.
Which THREE of the following factors should the FD consider when he interprets your results?

• A. This would not consider the total contribution from the combination of products which the customer buys.
• B. This would not consider the future potential of the customer.
• C. It is ethically wrong to stop supplying unprofitable customers.
• D. This doesn't take into account the value of the customer in referring new customers to us.
• E. It will ignore many customer attributable costs that differ widely from customer to customer.

The sales manager of an organisation has requested that you accept sales figures for the month, which contain misleading statements of sales, for the purpose of calculating sales team bonuses.
Which of the following fundamental ethical principles would this request breach?

• A. Professional behaviour
• B. Objectivity
• C. Integrity
• D. Confidentiality

TTT is a conglomerate with two divisions, AAA and BBB. Advise TTT on the most appropriate strategy to adopt for each division.