物流師二級(jí)考試試卷-文庫(kù)吧資料
2025-01-17 03:46本頁(yè)面
【正文】 processing order is a mixture of specific cost incurred in different functional areas of the business which is generally very hard to identify at the early stage .Normally an existing system is used to benchmark against detemining logistic associated costs .This ususlly plicates cost decisions .The purpose of total cost analysis is to identify the change in cost brought about by these be flexible,cost should be viewed in constant changing terms—the change in total cost casued by the change to the system .For example ,the addition of an extra warehouse to the distribution network will cause cost changes in transport ,inventory investment and munications .It is the growth cost difference between the two options ,which is the relevant accounting information for decision making in this case.Questions is usually the mistake when people are making a decision during a process?( )(A)Find the wrong solution (B)Hire the wrong people(C)Understimate its wider impacts(D)Choose a product that they can not afford a pany changes its minimum order policy ,what can be the potential impact?( )(A)Lose money to petitors (B)Causes changes to costs(C)Its system fails (D)No impacts at all conventional accounting systems fail to capture the total costs ?( )(A) It can not identify all factors(B)It is no designed to do so (C)It is out –dated (D)It can be effective if it is being tested more is usually an existing system for ?( )(A) to process products (B) to remind management of past problems(C) to decide logistic related costs issus (D) to process payment should we review cost ?( )(A) Constantly (B) Project by project basis(C) To be determined (D) Once a year 短文2 Time based petitionOne of the most pushing concerns for customers worldwide is time .The usually prefer faster purchase ,faster delivery and systems when they are making a purchase .For example ,an industrial pany would like to purchase raw materials form the suppliers that give them the shortest lead times .It is the same for individual consumers .People like to purchase readily available products and goods .If one brand is not available at the time of purchase ,why not choose another one with similar features ?Historically ,people and panies are most concerned about price .But in current market place ,they are increasingly more concerned about time .Extra time can be translated to a cost that the purchasers have to bear ,such as a delay in goods delivery .Under such scenario ,customers are likely to seek out alternatives .To the suppliers who fail to recognize the importance of time as a petitive advantage or when their corporate system can’t meet the needs of fast changing market ,they may have to bear with potentially high costs .For example ,in 1994,Computer ,the world’s leading manufacture of personal puters ,is said to lose nearly $1bn in sales because its products were failed to be delivered promptly .Another example to highlight ,Laura Ashley ,the fashion retail chain stores ,had wrongfully estimated its inventory level and hence resulted in a big reduction in sales price.Outside the high technology and fashion industries, the importance of punctuality and quick delivery are demanded in most other market places . The pressures leading to new development are following:1. Reduction of a product’s life cycleA typical product’s life cycle is consisted of 5 development stages: introduction , growth , maturity, saturation and decline . we had witnessed a life cycle of a product to be 50 years . For an example ,an early mechanical typewriter could last 30 years. Such products were replaced by the electronicmechanical typewriter which lasted 10 years. Then , they gave the way to the electronic typ
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