试卷题目样例 2

题源：Sample Exam Questions.pdf 的 SAMPLE SET 2。

参考答案与解析由 GPT-5.5 辅助生成，并结合本站课程笔记与计算复核整理；非官方答案，仅供参考。若与课堂讲解或官方答案冲突，以官方答案为准。标注“需人工复核”的题目表示存在题干、计算口径或官方预期答案的不确定性。

Section A: Multiple Choice Questions

(1.1) Which of the following best aligns with the principles of Design for Manufacturing (DFM)? [2]

AIncreasing the number of parts in a design to improve flexibility in manufacturing. BUsing complex shapes and intricate structures to enhance product uniqueness. CMinimizing the number of parts and using straightforward shapes to ease production and reduce costs. DPrioritizing visual design over how easy it is to make. EAdding redundant features to ensure product robustness.

参考答案：C

DFM 强调简化零件、降低装配复杂度、减少制造成本。减少零件数并使用简单形状最符合该原则。

---

(1.2) Which statement accurately describes a cause-effect diagram? [2]

AIt is primarily used to illustrate the effects of a specific problem without identifying its root causes. BIt is a visual tool used to focus on the sole cause of a given problem. CIt indicates relationships between various effects with no need for visual tools. DIt is a visual tool used to logically organize possible causes for a specific problem or effect by graphically displaying them in increasing detail. EIt is exclusively used to identify effects, without organizing possible causes.

参考答案：D

Cause-effect diagram，也称鱼骨图或 Ishikawa diagram，用来系统整理某个问题的潜在原因。

---

(1.3) Which of the following 7QC tools can best be used to study how a process changes over time? [2]

ACause-Effect Diagram. BCheck Sheet. CPareto Chart. DControl Charts. EScatter Diagram.

参考答案：D

Control chart 用时间序列方式观察过程是否稳定、是否存在异常波动。

---

(1.4) Which of the following is not considered a project? [2]

ACreating a prototype for a next-generation smartphone. BDesigning and deploying a new software algorithm for real-time data processing in an electronic control system. CDeveloping periodic updates for an existing software system in a manufacturing plant. DSetting up a waste reduction program in an office environment. EDesigning and constructing a printed circuit board (PCB) for a new electronic device.

参考答案：C

项目是临时性的、产生独特成果；周期性软件更新更像持续运营或例行维护。

---

(1.5) This technique can mainly be used in project management to identify risks, particularly in assessing external factors and internal vulnerabilities that can impact the project. [2]

AFailure Modes and Effects Analysis (FMEA) BStrengths, Weaknesses, Opportunities, and Threats (SWOT) CInternal Rate of Return (IRR) DNet Present Value (NPV) EBenefit-Cost Ratio (BCR)

参考答案：B

SWOT 同时考虑内部 strengths/weaknesses 与外部 opportunities/threats，常用于风险识别。

---

(1.6) Carmen arranges a meeting with the steering committee and project sponsor to take them through the case study, answer questions, and seek official confirmation that the case study meets their expectations. What process is she performing here? [2]

ADeliverables Acceptance. BAccept Deliverables. CValidate Scope. DPlan Scope Management. EClose Project or Phase.

参考答案：C

Validate Scope 是让客户或发起人正式确认交付物符合要求的过程。

---

(1.7) The following organizational structures should be labeled as: [2]

A1. Start-up; 2. Expansion; 3. Growth; 4. Formal Organisation B1. Expansion; 2. Start-up; 3. Formal Organisation; 4. Growth C1. Start-up; 2. Growth; 3. Expansion; 4. Formal Organisation D1. Expansion; 2. Start-up; 3. Growth; 4. Formal Organisation E1. Growth; 2. Start-up; 3. Formal Organisation; 4. Expansion

参考答案：A

结构从直接协作的初创企业，发展为出现领导者的扩张阶段，再到更多员工的增长阶段，最后形成多层级正式组织。

---

(1.8) Which of the following statements does NOT adhere to the sustainability principle “Use resources efficiently and effectively”? [2]

AUnderstand there are environmental limits and finite resources. BUse systems and products that reduce embedded carbon, energy and water use, waste, and pollution. CEngage a waste management contractor who specializes in shipping waste to regions with lower environmental standards. DAdopt strategies for re-use, recycling, decommissioning, and disposal of components and materials. EWork to repair any damage.

参考答案：C

把废弃物转移到环境标准更低的地区不是资源高效使用，而是转嫁环境责任。

---

(1.9) Consider the structure of a start-up company run by an entrepreneur. Find the correct pair of true statements. [2]

1. Maximum standardisation and formalisation
2. Few layers: Limited middle-line managerial levels
3. Decentralized and indirect supervision
4. Wide span of control around the entrepreneur

A1 and 2 B3 and 4 C2 and 3 D2 and 4 E1 and 3

参考答案：D

初创结构通常层级少、形式化低，创业者直接监督且控制幅度较宽。

---

(1.10) It costs 1000 RMB for hand tools and 1.50 RMB labor per unit. An automated alternative costs 15,000 RMB with 0.50 RMB per-unit cost. With annual production of 5000 units, how long will it take to reach the production cost cross-over point? [2]

A2.0 yr BNever C3.6 yr D2.8 yr E0.9 yr

参考答案：D

固定成本差为 14,000 RMB，单位节省为 1 RMB，因此交叉点为 14,000 件；按 5,000 件/年，需要 2.8 年。

---

(1.11) When developing a new product, which stage has the biggest impact on the final product's price, quality, and manufacturing time? [2]

AMostly during manufacturing BMostly during product development CEqually during product development and manufacturing DMostly during sales and marketing EAfter customer feedback during mass production

参考答案：B

产品成本、质量和制造时间的大部分影响在产品开发/设计阶段已经被锁定。

---

(1.12) In the execution phase of a project, key man resources are lost, and new staff join. The project manager sets up a meeting with the new team. What should be the most important agenda item? [2]

ADiscussing team building activities BReviewing WBS and responsibilities of all team members CInviting the team members to share their past project experiences DPlanning risk responses for existing risks EAssigning someone from the new members to lead the meeting

参考答案：B

关键人员变化后，最重要的是重新明确范围、工作包和责任分配。

Section B: Long Questions

Q2 [26 marks]

Q2(d) Sustainability Pillars

(i) Explain the three pillars of sustainability. [6]

(ii) Compare the responsibility for sustainability between manufacturing companies and end-user consumers. [4]

展示参考答案

(i) 三大支柱

Pillar	Explanation
Environmental	降低资源消耗、污染、废弃物、碳排放和生态破坏，确保自然系统可持续。
Economic	在生命周期内保持财务可行性，控制成本、创造价值，使企业和社会能够长期运转。
Social	关注人员安全、健康、公平、社区影响、劳动条件和代际公平。

可持续性要求三者平衡：不能只追求经济增长而牺牲环境和社会，也不能只关注环保而使方案完全不可实施。

(ii) 制造商与消费者责任比较

制造企业的责任更集中在设计、材料选择、生产过程、供应链、能耗、包装、可维修性、回收和生命周期影响上。企业在产品早期设计阶段有最大的杠杆，应通过 DFM、可持续设计、减少材料、降低废弃物、提高可维修性和制定回收方案来承担责任。

终端消费者的责任主要体现在购买、使用、维护和处置阶段。例如选择更耐用或节能的产品，合理使用和维护，延长产品寿命，减少过度消费，并按要求回收或处置废弃产品。

两者都承担责任，但制造商通常对产品生命周期影响有更强的前置控制能力，消费者则通过需求和使用行为影响市场与实际环境结果。

Q2(e) Fishbone Diagram

In a circuit board assembly line, incorrect signal outputs are increasing during signal testing. Investigate root causes using a Cause and Effect (Fishbone) Diagram with categories Machines, Materials, Methods, and Manpower. List two potential causes under each category. [6]

展示参考答案

可用以下鱼骨图内容作答：

Category	Potential causes
Machines	测试设备校准不准；焊接/贴片设备参数漂移或磨损。
Materials	元器件批次质量不稳定；PCB 板材、焊锡或连接器不符合规格。
Methods	测试程序或工艺步骤错误；作业指导书不清晰或未及时更新。
Manpower	操作员培训不足；疲劳、误操作或未按标准流程执行。

图示时可把“Incorrect signal output”放在鱼头，四类原因作为主骨，每类下列两个具体原因。答案重点是分类合理、原因具体、能与信号测试失败建立因果关系。

Machines  ── calibration drift; worn soldering/placement machine
Materials ── defective components; poor PCB/solder/connector quality
Methods   ── wrong test program; unclear/outdated work instruction  >  Incorrect signal output
Manpower  ── insufficient training; fatigue or procedure violation

Q2(f) BCR, WBS, Risk

(i) In project management, what is the purpose of the Benefit-Cost Ratio (BCR)? Given Project A has a BCR of 1, what can we infer? [3]

(ii) What is the term used to describe the process of developing a detailed description of the project and product, often represented as a hierarchical decomposition of the project scope? [1]

(iii) As a project manager of an EPC company, you have identified all risks initially and arranged them according to category. What should you do next? [1]

展示参考答案

(i) BCR compares the present value of benefits with the present value of costs:

$$BCR=\frac{P{V}_{benefits}}{P{V}_{costs}}$$

Its purpose is to judge whether benefits justify costs and to compare investment attractiveness. If BCR = 1, benefits equal costs: the project is exactly at the economic break-even point, with no net economic gain under the assumptions.

(ii) The expected term is Work Breakdown Structure (WBS), or the process Create WBS.

(iii) After identifying and categorizing risks, the next step is to assess and prioritize them, normally through qualitative risk analysis using probability and impact. High-priority risks can then move into response planning.

Q2(g) Conflict Management

Identify the conflict resolution strategy used in each scenario and determine whether each side experiences a win or a loss. [5]

(i) Two team members are arguing over which software tool to use for tracking project progress. The project manager sees that the argument is taking too much time and postpones the discussion indefinitely, hoping the issue will resolve itself.

(ii) A senior stakeholder dislikes a minor feature in the project, but the project manager knows that arguing over it could damage the relationship. To maintain harmony, the manager agrees to remove the feature, even though it was beneficial.

(iii) The marketing and development teams disagree on the launch date. Developers need more time for testing, while marketing wants to meet a campaign deadline. Both teams work together to adjust the scope so essential features are tested while still hitting the deadline.

(iv) A critical bug is delaying the project. The lead engineer insists on a lengthy detailed fix, while the project manager, under pressure from upper management, orders an immediate workaround to meet the deadline.

(v) Two departments are fighting over resource allocation. One wants five additional developers while the other needs three. The project manager negotiates, giving each team some of what they want: one team gets three developers and the other gets two.

展示参考答案

Scenario	Strategy	Outcome
(i) Project manager postpones the software-tool argument indefinitely	Avoiding / Withdrawing	Lose-lose or no resolution; neither side gets a useful outcome.
(ii) Manager removes a beneficial feature to preserve stakeholder relationship	Accommodating / Smoothing	Stakeholder wins; project manager/project interest loses.
(iii) Marketing and development jointly adjust scope to hit launch date	Collaborating / Problem solving	Win-win; both sides’ key needs are addressed.
(iv) Project manager orders immediate workaround despite engineer’s preferred detailed fix	Competing / Forcing	Manager/deadline wins; engineer’s preferred solution loses.
(v) Resource allocation is negotiated so each department gets part of what it wants	Compromising / Reconciling	Partial win-partial loss; both sides give up something.

Q3 [25 marks]

Q3(f) Quote with Inflation and Profit

Your company is designing a new product that will take three years to design, fabricate, and build. Expenses are 1,000,000 RMB per year, increasing with inflation of 5% annually. How much must the company quote the customer for delivery in three years if it wants to cover expenses and earn a net profit, in today’s equivalent currency, of 100,000 RMB? [3]

展示参考答案

Assuming the first year’s cost is 1,000,000 RMB and each later year’s cost inflates by 5%:

Year	Cost (RMB)
1	1,000,000
2	1,050,000
3	1,102,500
Total	3,152,500

The required profit is 100,000 RMB in today’s equivalent currency. Converted to year-3 money at 5% inflation:

$$100,000(1.05{)}^3=115,762.50$$

Required quote:

$$3,152,500+115,762.50=3,268,262.50\text{RMB}$$

Therefore, the company should quote approximately 3.27 M RMB. If the examiner treats the profit target as nominal rather than today’s equivalent, the quote would be 3,252,500 RMB; the wording “today’s equivalent” supports the inflated-profit answer above.

Q3(g) Machine Total Cost of Ownership

A new machine costs 10 M RMB, has a lifetime of five years, annual maintenance cost of 1 M RMB, and annual power cost of 0.5 M RMB. All costs are fixed, with inflation of 10% applied to power only after year 1.

(i) Demonstrate the total projected costs over the lifetime. [3]

(ii) Analyze the total cost of ownership over the lifetime. [3]

展示参考答案

Power cost increases by 10% each year after year 1:

Year	Maintenance (M RMB)	Power (M RMB)	Annual operating cost (M RMB)
1	1.000	0.500	1.500
2	1.000	0.550	1.550
3	1.000	0.605	1.605
4	1.000	0.666	1.666
5	1.000	0.732	1.732

Total maintenance = 5.000 M RMB.

Total power = 3.05255 M RMB.

Total operating cost = 8.05255 M RMB.

Including the purchase price:

$$TCO=10+5+3.05255=18.05255M\text{RMB}$$

Therefore, the five-year total cost of ownership is approximately 18.05 M RMB. The purchase cost is the largest component, but power inflation still adds increasing operating cost over time.

Q3(h) Payback and NPV

Initial setup cost for a Chengdu assembly facility is 6,398 M RMB. Forecast net income is: Y1 1,400 M, Y2 1,450 M, Y3 1,550 M, Y4 1,625 M, Y5 1,480 M.

(i) Calculate projected payback time to the nearest month. [5]

(ii) Calculate NPV based on a discounting factor of 5%. [5]

(iii) Comment on attractiveness. [3]

展示参考答案

Cumulative cash inflow:

Year	Income (M RMB)	Cumulative (M RMB)
1	1,400	1,400
2	1,450	2,850
3	1,550	4,400
4	1,625	6,025
5	1,480	7,505

After 4 years, remaining unrecovered cost:

$$6,398-6,025=373M$$

Monthly income in year 5:

$$1,480/12=123.33M$$

Payback after year 4:

$$373/123.33=3.02\text{months}$$

Projected payback time is therefore approximately 4 years and 3 months, or 51 months.

NPV at 5%:

$$NPV=\sum _{t=1}^5\frac{C{F}_t}{(1.05{)}^t}-6,398$$

Year	Discounted income (M RMB)
1	1,333.33
2	1,315.19
3	1,338.95
4	1,336.89
5	1,159.62

Total discounted income is about 6,483.98 M RMB, so:

$$NPV\approx 6,483.98-6,398=85.98M\text{RMB}$$

The project is economically attractive under these assumptions because NPV is positive and payback occurs within the 5-year forecast horizon, although the NPV margin is modest relative to the initial investment.

Q3(i) Cash Flow with 30-Day Terms

Determine cumulative cash towards the end of each month using 30-day payment terms. [3]

	M0	M1	M2	M3	M4	M5
Sales Bookings	10	12	8	20	100	0
Shipments	0	10	12	8	20	100
Components Order	5	6	4	10	50	0

展示参考答案

With 30-day payment terms, cash received in a month comes from the previous month’s shipments, and cash paid comes from the previous month’s component orders.

Month	Inflow	Outflow	Net cash	Cumulative cash
M0	0	0	0	0
M1	0	5	-5	-5
M2	10	6	4	-1
M3	12	4	8	7
M4	8	10	-2	5
M5	20	50	-30	-25

Therefore cumulative cash is: M0 = 0, M1 = -5, M2 = -1, M3 = +7, M4 = +5, M5 = -25 RMB.

Q4 [25 marks]

You work for a Chinese telecom company with annual production capacity of 45,000 Wi-Fi routers. Cost breakdown for 45,000 routers:

Cost category	Annual Cost (RMB)
Direct Materials	405,000
Direct Labour	225,000
Variable Overhead	45,000
Fixed Overhead Cost	562,500
Total	1,237,500

An outside supplier offers routers for 27.5 RMB each. Fixed overhead costs will not be avoided if routers are purchased externally.

Q4(a) Make-or-Buy without Facility Rental

Draw a table comparing internal making cost per router with purchasing cost. Recommend whether to purchase externally. [5]

展示参考答案

Internal variable cost per router:

$$\frac{405,000+225,000+45,000}{45,000}=15\text{RMB/router}$$

Full internal cost per router:

$$\frac{1,237,500}{45,000}=27.5\text{RMB/router}$$

Because fixed overhead is unavoidable, the relevant comparison is variable make cost vs purchase cost:

Option	Relevant annual cost	Relevant unit cost
Make internally	675,000	15.0 RMB
Buy externally	1,237,500	27.5 RMB

If buying externally, the company also still pays the fixed overhead, so total cost would be:

$$1,237,500+562,500=1,800,000\text{RMB}$$

Therefore, the company should make internally, not purchase externally.

Q4(b) Make-or-Buy with Facility Rental

The production facilities can be rented out for 570,000 RMB per year. Prepare a new cost table and state whether this changes the recommendation. [5]

展示参考答案

If the company buys externally, it can rent the production facilities and offset costs by 570,000 RMB.

Option	Supplier / production cost	Fixed overhead	Rental income	Net annual cost
Make internally	675,000 variable + 562,500 fixed	included	0	1,237,500
Buy externally	1,237,500	562,500	-570,000	1,230,000

With rental income, buying externally is cheaper by:

$$1,237,500-1,230,000=7,500\text{RMB}$$

Thus the recommendation changes: with facility rental available, purchasing externally is slightly better financially.

Q4(c) Production Cost and Revenue Table

Using TC = FC + Q * VC, draw a table for manufacturing and selling router quantities from 10,000 -> 30,000 in 5,000 increments, assuming selling price of 40 RMB each. [5]

展示参考答案

Fixed cost:

$$FC=562,500$$

Variable cost per router:

$$VC=15$$

Selling price:

$$SP=40$$

Quantity	Total Cost (RMB)	Revenue (RMB)	Profit (RMB)
10,000	712,500	400,000	-312,500
15,000	787,500	600,000	-187,500
20,000	862,500	800,000	-62,500
25,000	937,500	1,000,000	62,500
30,000	1,012,500	1,200,000	187,500

Q4(d) Profit and Safety Margin

If the factory runs at full capacity of 45,000 routers per year at 40 RMB per router, what is profit and safety margin? [5]

展示参考答案

At full capacity:

$$REV=45,000\times 40=1,800,000\text{RMB}$$ $$TC=1,237,500\text{RMB}$$

Profit:

$$1,800,000-1,237,500=562,500\text{RMB}$$

Break-even quantity:

$$Q_{BE}=\frac{FC}{SP-VC}=\frac{562,500}{40-15}=22,500\text{routers}$$

Safety margin:

$$45,000-22,500=22,500\text{routers}$$

Safety margin percentage:

$$\frac{22,500}{45,000}=50\%$$

Q4(e) Break-even Graph

Draw a Break-even graph showing Total Cost, Variable Cost, Fixed Cost, and Revenue against quantity. Calculate and mark the Break-even Point. [5]

展示参考答案

Graph lines:

$$FC=562,500$$ $$VC=15Q$$ $$TC=562,500+15Q$$ $$REV=40Q$$

Break-even occurs where REV = TC:

$$40Q=562,500+15Q$$ $$25Q=562,500$$ $$Q=22,500\text{routers}$$

Break-even revenue:

$$22,500\times 40=900,000\text{RMB}$$

On the graph, mark the intersection between Revenue and Total Cost at 22,500 routers, 900,000 RMB.