What does ROA quantify and measure?

	A.	Reductions in the operating budget of the materials department.
	B.	The indirect contribution of material / supply management to profitatiblity.
	C.	The rate in which sales increases over the cost of assets.
	D.	Impact of reduced spend on profitability measure relative to sales increases.
	E.	Impact of actions on the inventory and the balance sheet.

1. An organization's precurement / matarial management actions may impact its reputation positively in the following ways: (Select all that apply)

   	A.	Outsourcing extensively.
   	B.	Sustainability practices -both internally and with those of its vendors.
   	C.	Quality programs with egrigious penalties for non-compliance.
   	D.	Compliance with governent reqiirements and vendor requirements.
   	E.	Treating supply chain channel members fairly and equitably.

Refer to the figure below for initial performance numbers.

A reduction of 12.0% on purchases was achieved by the purchasing group. What is the resulting ROA? Enter your answer as a percentage without symbols. Round your result to 1 decimal place, if applicable. (15.76% is entered as 15.8)

Refer to the figure below for initial performance numbers. A reduction of 12.0% on purchases was achieved by the purchasing group. What is the resulting ROA? Enter your answer as a percentage without symbols. Round your result to 1 decimal plece, if applicable. (15.76\% is entered as 15.8)