ITEE ITEE-1 | Page 446

Q12. c Section 2-1 Business strategy management Answer Explanation SFA contact management involves managing the history of contact with customers to engage in efficient sales activities. Q13. c Section 1-1 Corporate activities Answer Explanation The association diagram method is a method of connecting causes and effects or goals and methods, to express the relationship between them and explain the structure of problems. Q14. b Section 1-1 Corporate activities Answer Explanation The first-in first-out method is a system of paying for products in the order in which they were purchased. Out of the 3,000 units paid for on the 10th of April, 2,000 are carried over from the previous month, so the amount is as follows: 2,000 × 100 yen = 200,000 yen The remaining 1,000 will be paid out of the portion purchased on April 5, so the amount will be as follows: 1,000 × 130 yen = 130,000 yen Therefore, the total amount is as follows: 200,000 yen + 130,000 yen = 330,000 yen This is divided by the 3,000 units paid, and the issue price will then be as follows: 330,000 yen ÷ 3,000 = 110 yen Q15. a Section 2-1 Business strategy management Answer Explanation SCM has the effect of reducing surplus stock and lowering distribution costs as a result of managing everything from orders and material procurement to inventory control and product shipments in an integrated fashion using computers and the Internet. Q16. a Section 1-1 Corporate activities Answer Explanation A fixed cost is an expense that is incurred regardless of sales. Examples include equipment and personnel costs. Sales fees, product shipping costs, and other costs that correspond to sales are variable costs. 40