JPNTest L4M2リアル試験問題解答は更新された[2026年02月08日]
お手軽に合格させる 最新CIPS L4M2問題集には306問があります
質問 # 31
Why should the buying organisation require the supplier to carry out acceptance testing?
- A. To compare between the account payables and account receivables
- B. To see whether the supplier engages in unethical business practice
- C. To get the approval from the senior management
- D. To check whether the product matches the specification
正解：D
解説：
Acceptance testing, in the context of the engineering and software industries, is a functional trial performed on a product or prototype before it is put on the market or delivered, to decide whether the specifications or contract have been met. It also makes sure the quality and design of the product meet both contractual and regulatory obligations in terms of functionality, usability, durability, and safety.
If a product is found to be unacceptable at this stage, it can be sent back for modification, debug-ging, repair, or re-design before it can become a costly undertaking for the producer, as would be the case in a product recall.
質問 # 32
Which of the following are fixed costs? Select TWO that apply.
- A. Premises costs
- B. Materials costs
- C. Sales commission
- D. Utilities costs
- E. Staff overtime
正解：A、D
解説：
Comprehensive and Detailed Explanation (paraphrased from CIPS L4M2 content) CIPS L4M2 defines fixed costs as those that do not change in total with small changes in the level of activity within a relevant range (for example, rent, insurance, basic utilities standing charges).
* Premises costs (C) - such as rent and building insurance, are typically fixed: they are paid regardless of production volume (within normal operating levels).
* Utilities costs (D) - often treated as fixed or semi-fixed in exam-style questions: the organisation pays standing charges and must maintain services regardless of output.
In contrast:
* Staff overtime (A) - varies with workload; this is a variable cost.
* Sales commission (B) - depends on sales volume, so it is variable.
* Materials costs (E) - directly linked to output (more units = more materials), so variable.
Understanding fixed versus variable costs is vital when preparing a business case (e.g. break-even, sensitivity analysis, and assessing the impact of demand changes).
Relevant CIPS L4M2 areas:
* Cost behaviour: fixed, variable, semi-variable
* The role of cost analysis in business cases and sourcing decisions
* Overhead allocation and cost structures
質問 # 33
A company is planning the procurement of an IT system and wants to agree a through-life contract with the supplier to ensure ongoing system support. The first step in producing that specification should be to:
- A. Identify the IT system supplier
- B. Prepare tendering documents
- C. Build a design
- D. Define the user requirements
正解：D
解説：
Writing a high-quality specification is very crucial in every purchase. In through-life management, it is even more important since the assets often have very high value. Defining user requirement is the first step to write a specification. Without doing this right, many problems may arise in later stages.
質問 # 34
Which of the following might be the consequences of under-specification? Select TWO that apply:
- A. Poor competition between suppliers
- B. Few suppliers can supply the full range of features
- C. Unfit products or services
- D. Additional cost to rework
- E. Higher cost due to inessential features
正解：C、D
解説：
Main risks involved in an under-specified requirement
* The product or service is not fit for use since it does not match the actual needs
* Higher cost due to corrections or reworks (proposal evaluations, scope or work monitoring, change in insulation materials or systems, reduced productivity, etc.).
* Higher operating cost on many fronts: process control, energy consumption, maintenance, etc.
* Other problems like corrosion under insulation, mold development, safety-related concerns, etc.
LO 3, AC 3.3
質問 # 35
Variances occur when there are differences between the budgeted costs and the actual costs. When are labour cost variances likely to arise?
When the sales prices change over time due to inflation
When there is more overtime than is expected
When a different wage grade of worker is used to complete a task than was planned for When the supplier changes from manual to electronic invoicing systems for all transactions
- A. 2 and 3 only
- B. 1 and 3 only
- C. 2 and 4 only
- D. 1 and 2 only
正解：A
質問 # 36
Ymira is asked to develop the specification for water purifier which will be used at the company headquarter.
She believes that the specification can be drafted based on the information available on the Internet, such as blog posts, comparison websites, how-to websites, life hacks, etc. Which of the following traits will make the information more useful?
- A. Objectivity
- B. Subjectivity
- C. Written by inexperienced author
- D. Trustworthy sources
- E. Promotional information
正解：A、D
解説：
Internet is a great source of information, however, information from the Internet needs to be tested for accuracy and reliability. To check the information from the Internet, a buyer can use the criteria with acronym SAMOA:
Source (of the information)
Audience (intended as the recipient of the information)
Methodology (used to collect and analyse the data)
Objectivity (of the information - there should be no bias)
Accuracy
Reference: CIPS study guide page 125-126
LO 3, AC 3.1
質問 # 37
When analysing a market, the availability of substitute products or suppliers is the only competitive force to consider. Is this statement correct?
- A. Yes, it is the only competitive force relevant to procurement
- B. Yes, substitute products and therefore cost is the source of all competition
- C. No, other forces include the threat of new entrants and bargaining strength of buyers and suppliers
- D. No, availability of substitutes is not a competitive market force
正解：C
解説：
Detailed Explanation:
While substitute products are an important factor, other forces such as new entrants, buyer and supplier bargaining power, and industry rivalry also significantly influence market dynamics. These forces are part of frameworks like Porter's Five Forces used in market analysis. Reference: CIPS Level 4, Market Environment Analysis.
質問 # 38
Which of the following is an useful tool for value engineering?
- A. Kraljic Portfolio Matrix
- B. Star-burst method
- C. SAMOA
- D. Kano model
正解：D
解説：
Value Engineering (VE) is concerned with new products. It is applied during product development. The focus is on reducing costs, improving function or both, by way of teamwork-based product evaluation and analysis.
This takes place before any capital is invested in tooling, plant or equipment.
This is very significant, because according to many reports, up to 80% of a product's costs (throughout the rest of its life-cycle), are locked in at the design development stage. This is under-standable when you consider the design of any product determines many factors, such as tooling, plant and equipment, labour and skills, training costs, materials, shipping, installation, maintenance, as well as decommissioning and recycle costs.
The Kano model is a theory for product development and customer satisfaction developed in the 1980s by Professor Noriaki Kano, which classifies customer preferences into five categories. Both Kano model and Value Engineering aims at optimising new product, so they can be combined to-gether. CIPS L4M2 study guide consider Kano model is a tool of Value Engineering Example of Kano model (source: Wikipedia) Reference: CIPS study guide page 171-172 LO 3, AC 3.4
質問 # 39
A buying organisation may not have technical capability to produce a highly complex specification. Which of the following are sources of information that can be used to create the specification? Select TWO that apply
- A. Constitution
- B. Name cards
- C. Industry standards
- D. Standard terms and conditions
- E. Suppliers' know-how
正解：C、E
解説：
If an organisation doesn't have capability to produce a technical specification, they can draft one based on standards or consulting the suppliers.
質問 # 40
A company is building a new two-storey office block and will need to purchase new desks and chairs. There will not be much space available. What should be included in the specification for these desks and chairs?
- A. Technical drawings
- B. A brand name
- C. A list of inputs
- D. Key performance indicators
正解：D
質問 # 41
A company has installed a new piece of capital equipment but needs to arrange a maintenance contract for three years. The company wants to know as accurately as possible what this price will be for the full contract.
What would be an appropriate type of pricing mechanism to use when asking suppliers to quote prices?
- A. Cost plus percentage fee
- B. Fixed price
- C. Cost plus fixed fee
- D. Fixed price with adjustment for inflation
正解：D
解説：
Detailed Explanation:
A fixed price with adjustment for inflation provides cost predictability while accounting for potential increases due to inflation. This strikes a balance between fixed costs and market realities. Reference: CIPS Level 4, Pricing Strategies.
質問 # 42
Which of these causes variances in budgets?
* Quantity discounts
* Substitute goods
* Loan repayments
* Corporation tax
- A. 2 and 3 only
- B. 1 and 2 only
- C. 2 and 4 only
- D. 1 and 4 only
正解：B
解説：
Detailed Explanation:
* Quantity discounts: Changes in order quantities can lead to cost savings, impacting budget forecasts.
* Substitute goods: Using alternative products can alter planned expenses, causing budget deviations.
Loan repayments and taxes are fixed financial obligations and do not directly impact procurement budgeting. Reference: CIPS Level 4, Cost Management.
質問 # 43
Robert is a senior buyer at MMC Construction Ltd. His company is doing multiple development projects in the country, which increases procurement workload significantly. Meanwhile, most of the tasks are handled manually, which causes bottlenecks in the workflows. The procurement team is overwhelmed by the workload and complains from other departments. From previous experience, Robert knows that electronic system may help his procurement team. He writes a business case to submit to the senior management, in which he insists on the possible productivity improvement by adopting e-system in procurement. Is Robert's action reasonable?
- A. No, adopting e-system may make procurement department jobless
- B. No, there's no need to make a business case for new purchase
- C. Yes, productivity improvement is a mandatory element in every business case
- D. Yes, his reason may appeal the senior management
正解：D
解説：
Composing a compelling business case requires the proposer to write in the language of the approvers. Generally, approvers are business executives or important shareholders whose major interest is the profitability of the firm. Business case proposer may embed the following contents:
- Return on investment: according to Investopedia, Return on Investment (ROI) is a performance measure used to evaluate the efficiency of an investment or compare the efficiency of a number of different investments. ROI tries to directly measure the amount of return on a particular investment, relative to the investment's cost. A business case would seem more attractive if the proposal is expected to have high ROI.
- Time to market: Time-to-market (TTM) refers to the time from which a company initially con-ceives a product or service idea to the point when the actual product or service is accessible to buyers in the market (Afonso et al., 2008). The speed at which companies can introduce products into the market is critical for sustaining competitive advantage, and the reduction of product development cycle time has become a strategic objective for many technology-driven firms.
- Customer satisfaction: Keeping existing customer to stay in the business can affect greatly on the profit margin of a firm. A new proposal that finds the way to innovate while keeping the current customers satisfied may gain the interest of senior management.
- Improving productivity: Productivity is the measure of how efficient and effective a firm is. Im-proving the productivity means that with the same or lesser input, better output is generated. In-creasing productivity also improves the profitability of a company.
- Risk management: Any business activity contains inherent risks. For example, for a mining company to be truly responsible, it must keep all of its workers safe, healthy and motivated, meet the expectations of the local community and government for the region in which it is operating, ensure it impacts on the environment positively if at all, as well as achieve the financial objectives set by its investors for both the short and long term. Managing risks well improves the production throughput and maintains customer satisfaction.
In the scenario, Robert is trying to convince the senior management to adopt e-procurement system by insisting on potential productivity improvement. This is the right approach. A business plan should engage and please senior management and directors. An appealing business case tells them how important things to the business (such as productivity, return on investment, customer satisfaction or costs) are affected by the plan.
Reference:
LO 1, AC 1.1
質問 # 44
At which stage of through-life contract management, procurement team needs to identify sources of risk and the ways to mitigate them?
- A. Supplier relationship stage
- B. Contracting stage
- C. Specification stage
- D. Tendering stage
正解：A
解説：
Risk management has become incredibly complex, especially for capital purchase which requires through-life contract. Any source of risks should be identified and closely managed from the specification stage.
There should be sufficient information in the specification to minimise risks later in the through-life contract.
Here is something to consider:
- Make sure the parties to the contract are clearly identified. This is particularly important if a prime contractor is being used. Allow them to subcontract elements of the specification.
- Clearly identify any testing and quality assurance procedures and who will perform them.
- Document every important aspect of the specification including a project plan
- Include a reasonable limitation of liability clause in the contract and reference it in the specifica-tion
- Identify any guarantees that are needed
- Be clear on what insurance will and will not cover
- Make sure there is clear audit trail of any changes to the specification together with approvals LO 3, AC 3.2
質問 # 45
A procurement manager decided to use a conformance specification in a request for quotation (RFQ) for the manufacturing of a specialist item designed by their company. The company does not have the capability to manufacture the item in-house, but requires the item to be made to their detailed specification. Was this the correct thing to do?
- A. No, as it means that the chosen supplier will not be able to use their expertise and knowledge to manufacture the item
- B. No, as the item will be of non-standard construction and will not be able to be used by other competitors
- C. Yes, as it means that the company will be able to get the most cost-effective price for the item from the chosen supplier
- D. Yes, as it means that the company will get exactly what it has specified and meets its specific requirements
正解：D
解説：
Detailed Explanation:Conformance specifications are appropriate when the buyer has precise requirements that must be met. This ensures the final product aligns perfectly with the company's needs, even if it limits supplier flexibility. Reference: CIPS Level 4, Conformance Specification in Procurement.
質問 # 46
A CPO is analyzing whole life cycle costing of a machinery. He realises that cost elements are not specific but come from a range of values. Which whole-life costing model should the CPO use to get the most accurate total cost of ownership?
- A. Decision support models
- B. Optimisation models
- C. Simulation models
- D. Kraljic's preferencing model
正解：C
解説：
There are three basic groups of WLC (whole life-cycle costing) models:
- Decision support models
- Simulation models: Life cycle cost is an essential approach to decide on alternative rehabilitation strategies for infrastructure systems. Monte Carlo simulation approach is used to develop a stochastic life cycle cost (SLCC) model and methodology in order to compare different rehabilitation scenarios/alternatives for infrastructures, such as water mains. This method assumes that some inputs are randomly variable in a range of values.
- Optimisation models
質問 # 47
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CIPS L4M2（ビジネスニーズの定義）認定試験は、ビジネス分析の分野でキャリアを進めたいと考えている個人向けに設計されたプロフェッショナル認定試験です。この認定試験は、調達およびサプライチェーン管理で働く個人に認定、トレーニング、ネットワーキングの機会を提供する世界的に有名なプロフェッショナル団体であるChartered Institute of Procurement and Supply（CIPS）によって提供されています。
最新のL4M2学習ガイド2026年最新の- 提供するのはテストエンジンとPDF：https://www.jpntest.com/shiken/L4M2-mondaishu
最新版を今すぐ試そうL4M2練習テスト問題解答：https://drive.google.com/open?id=1BO81lnTfuUHLCQo-2Az8P7tBXa57Nfcm