Q17.
a
Section
1-1 Corporate activities
Answer
Explanation
The break-even point is found using the formula: fixed costs ÷ (1 − variable costs ÷ sales).
Entering the corresponding values produces the following result:
Fixed costs: 450,000 yen (labor costs) + 250,000 yen (depreciation costs) = 700,000 yen
Variable costs: 500,000 (materials costs) + 350,000 yen (outsourcing costs) + 350,000
(advertising costs) = 1,200,000 yen
Break-even point: 700,000 yen ÷ (1 − 1,200,000 yen ÷ 4,000,000 yen) = 1,000,000 yen
Q18.
a
Section
1-2 Legal affairs
Answer
Explanation
A compliance program concerning personal information protection is a system that manages
the systematic implementation of measures related to personal information protection
throughout the entire company.
Q19.
c
Section
3-2 System planning
Answer
Explanation
Risk analysis identifies the possible risks of computerization and their causes, and measures
the degree of loss and impact that result from occurrence. The risks are prioritized according
to predicted probability and the amount of loss, and measures are taken to address them according to priority.
Q20.
b
Section
3-1 System strategy
Answer
Explanation
Rectangular entities represent “employees” and “departments.” Each employee belongs to
one (1) department, and each department has one (1) or more employees, so the arrow should
point from the department to the employee (“many” side).
Q21.
b
Section
2-3 Business industry
Answer
Explanation
EDI is a mechanism for exchanging electronic data in transactions between companies over
communication lines.
Q22.
b
Section
2-1 Business strategy management
Answer
Explanation
A niche strategy concentrates on a specific market (niche market) to secure and maintain profits in, rather than a market with major companies.
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