CPP Study Guide 2026
Everything you need to pass the CPP exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.
📋 CPP Exam Format at a Glance
📚 CPP Topics to Study (71)
✍️ Sample CPP Questions & Answers
1. In supplier cost breakdowns, 'burden rate' or 'overhead rate' typically includes:
Burden or overhead rates allocate indirect manufacturing costs (rent, utilities, supervision) to products based on a driver like direct labor hours.
2. A buyer conducts a spend analysis before starting a supplier consolidation project. The PRIMARY reason is to:
Spend analysis maps where money is flowing across suppliers and categories, revealing consolidation opportunities and enabling data-driven sourcing decisions.
3. Which cost element is most commonly overlooked when calculating Total Cost of Ownership (TCO) for capital equipment?
End-of-life disposal costs are frequently omitted from TCO calculations despite being significant, especially for hazardous or regulated equipment.
4. Which supply chain strategy involves producing goods only when a customer order is received, minimizing finished goods inventory?
Make-to-order (MTO) means production begins only after a confirmed customer order, keeping finished goods inventory near zero.
5. A Harmonized Tariff Schedule (HTS) code is used to:
HTS codes are standardized numerical codes that classify every imported product and are used by CBP to determine the applicable duty rate.
6. In cost analysis, 'learning curve' theory predicts that as cumulative production doubles, unit labor cost decreases by:
Learning curve theory holds that each time cumulative output doubles, the direct labor hours per unit fall by a constant percentage (e.g., 80% curve means a 20% reduction).