IT Passport Examination (IP) | Strategy Questions on Accounting, Business Analysis, and System Procurement 07

The simple three-month moving average is (100 + 120 + 140) / 3 = 120 units. This differs from using only the latest 140 units or using the total of 360. A moving average smooths short-term fluctuation, but sudden market changes or strong seasonality may require additional information.

ABC analysis varies the intensity of management according to importance. Class A items have a large effect on transaction value, so record accuracy, order quantity, and inventory counts deserve close attention. However, a low-value part may still be critical to safety or operations, so the classification alone does not justify disposal or unlimited purchasing.

X has an expected value of ¥5 million × 0.6 + (-¥1 million) × 0.4 = ¥2.6 million, which exceeds Y's ¥2.2 million, so expected value alone favors X. The calculation must include both the loss and its probability rather than considering only the ¥5 million upside. A real decision should also consider whether the organization can tolerate the possible loss.

When exceptions are absent from manuals, field observation combined with semi-structured interviews can reveal actual steps and let the investigator follow up on unexpected practices. A manager's account alone may miss variations at the point of work. After organizing the findings, the stakeholders should confirm them and agree on the requirements.

The contribution margin ratio is 1 - 0.6 = 0.4. Break-even sales revenue is therefore ¥3 million / 0.4 = ¥7.5 million. Dividing fixed cost by the variable cost ratio gives ¥5 million, but fixed costs are covered by the contribution margin after variable costs, not by total sales without adjustment.

Credit sales can be recognized as sales and profit while the amount remains an account receivable rather than cash. A company can therefore report a profit but lack cash available for payments. Profit measurement and the cash inflows and outflows shown through cash-flow information are not the same thing.

The balance-sheet equation is assets = liabilities + equity, so equity is ¥12 million - ¥7 million = ¥5 million. The ¥19 million option adds assets and liabilities and does not calculate equity. The figures must also refer to the same date and use the same unit.

ROI is ¥1.2 million / ¥6 million × 100 = 20%. The profit and investment definitions and their time periods must be consistent when comparing investments. ROI measures investment efficiency but does not by itself show absolute profit, timing of recovery, or future risk.

Defining evaluation items and weights before proposals arrive and applying them consistently reduces outcome-driven selection. Criteria should reflect the procurement purpose and can include requirements fit, price, operations, maintenance, and delivery capability. If criteria must change after clarification, the reason and fair application should be documented.

This requirement specifies concurrent users, the measured requests, the percentage, and the response-time target, enabling both solution design and acceptance testing. A subjective phrase such as “feels fast” creates inconsistent interpretations and no clear pass condition. Unresolved matters should be stated with assumptions or a decision process rather than hidden.