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Question 1

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Work Center 1 has an available capacity of 1,200 hours per month. Which of the following amounts represents the cumulative difference between the required capacity and the available capacity of Mont

Question 2

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A customer requests an order of 100 units in Period 1. The master schedule for the item indicates an available-to-promise (ATP) of 85 units for Period 1. Which of the following approaches is the mo

Question 3

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Which of the following factors typically would distort a sales forecast that is based solely on shipment history?

Question 4

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A vendor-managed inventory (\VMI) program provides a benefit to the buying company in which of the following ways?

Question 5

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What is the purpose of a buffer in the theory of constraints (TOC)?

Question 6

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Which of the following tools is used for monitoring a capacity plan?

Question 7

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The primary consideration in maintenance, repair, and operating (MRO) supply systems typically is:

Question 8

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A factory work center has the following work orders. What is the load on this work center?

Question 9

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The horizon for forecasts that are input to the sales and operations planning (S&O0P) process should be long enough that:

Question 10

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Rivalry among competing sellers is generally weaker when:

Question 17 - CPIM-Part-2 discussion

Increased use of third-party logistics (3PL) services is likely to have which of the following effects on a firm's balance sheet?

Decreased fixed assets

Decreased retained earnings

Increased accounts receivable

Increased intangible assets

Suggested answer: A

Explanation:

Third-party logistics (3PL) services are services that involve outsourcing some or all of the logistics functions of a firm, such as transportation, warehousing, distribution, or order fulfillment, to an external provider1. By using 3PL services, a firm can reduce its need to own and operate its own logistics assets, such as trucks, trailers, warehouses, or inventory management systems.These assets are classified as fixed assets on the balance sheet, because they are long-term and tangible assets that are used in the normal course of business2. Therefore, increased use of 3PL services is likely to have the effect of decreasing the fixed assets on a firm's balance sheet.

The other options are not likely effects of increased use of 3PL services on a firm's balance sheet.Retained earnings are the accumulated net income of a firm that is not distributed to shareholders as dividends3. Retained earnings are not directly affected by the use of 3PL services, unless the firm's net income changes as a result of cost savings or revenue growth from outsourcing logistics functions.Accounts receivable are the amounts owed to a firm by its customers for goods or services delivered on credit4. Accounts receivable are not directly affected by the use of 3PL services, unless the firm's sales volume or credit terms change as a result of improved customer service or delivery performance from outsourcing logistics functions.Intangible assets are non-physical assets that have value based on their intellectual or legal rights, such as patents, trademarks, goodwill, or brand names5. Intangible assets are not directly affected by the use of 3PL services, unless the firm's reputation or market position changes as a result of enhanced quality or innovation from outsourcing logistics functions.Reference:

What Is Third Party Logistics (3PL) ? | Definition, Types, Benefits

Fixed Asset - Definition & Examples (Assets = Liabilities + Equity)

Retained Earnings - Definition & Formula

Accounts Receivable - Overview, Examples & Importance

Intangible Asset - Definition & Examples

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asked 16/09/2024

Robert Aghten

34 questions

Your answer: A B C D

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