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Exam 1: Foundation of Supply Management

1-B. Cost-Finance

1-B-4 Continued

B) Factors in a lease/buy decision 1.0 Financial factors

    • 1.1

      Inflation

    • 1.2

      Capital budget considerations

    • 1.3

      Third-party reimbursement

    • 1.4

      Interest rates

    • 1.5

      Balance sheet considerations

    • 1.6

      Cash-flow analysis

    • 1.7

      Depreciation

    • 1.8

      Tax considerations

    • 1.9

      Residual value

    • 1.10

      Payment schedules

2.0 Operational factors

    • 2.1

      Obsolescence

    • 2.2

      Maintenance services

    • 2.3

      Administrative overhead

    • 2.4

      Operating costs

    • 2.5

      Life of the asset

    • 2.6

      Customization

    • 2.7

      Term of the lease

3.0 Other factors

    • 3.1

      Ownership benefits

    • 3.2

      Limitation of sources of supply

    • 3.3

      Early termination

    • 3.4

      Insurance

    • 3.5

      Organization policy

    • 3.6

      Emergency situations

  • C)

    Legal/accounting considerations

1.0 Uniform Commercial Code 2A Leasing 2.0 FASB-13

3.0 Sarbanes-Oxley (off-balance-sheet transactions, etc.)

1-B-5

Develop financing and leveraging strategies for purchases.

Knowledge of:

  • 1)

    Cash flow

  • 2)

    Interest rates

  • 3)

    Payment terms

  • 4)

    Depreciation

  • 5)

    Market conditions

  • 6)

    Commodity markets

  • 7)

    Bond & currency markets

  • 8)

    Regulations

  • 9)

    Tax laws

  • 10)

    Import/Export quotas

  • 11)

    Supplier financing

  • 12)

    Equity investment

  • 13)

    Centralized buying

  • 14)

    Lead division buying

  • 15)

    Cooperative purchasing

  • 16)

    Consortia 1-C. International 1-C-1

Identify and assess international markets to source goods and services.

Knowledge of:

  • 1)

    Cultural awareness

  • 2)

    Issues in global business

    • A)

      Organizational global strategy

    • B)

      Global macro- and microeconomic concepts

    • C)

      Organization structure and dynamics

    • D)

      Global marketing

ISM CPSM Exam Specifications

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