A software company buys cleaning services for its offices and sells its own applications to clients. Which statement about its roles is correct?

ITIL 4 Foundation, objective 1. Key concepts of service management medium

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The options

Not correct It is a service provider only, because an organization that sells services cannot also be a consumer

Wrong. Nothing in ITIL restricts an organization to one role; almost every provider consumes services from others.

Correct It acts as a service consumer towards the cleaning firm and as a service provider towards its clients; provider and consumer are roles, not fixed identities

Correct. ITIL treats provider and consumer as roles an organization takes in a given service relationship, and any organization can hold both at once.

Not correct It is a service consumer only, because it is not an IT service provider by trade

Wrong, and it misreads the terms. The role depends on the relationship in question, not on the industry the organization sits in.

Not correct Towards the cleaning firm it is the sponsor rather than the service consumer, because its part in that relationship is to pay

Wrong, and it mixes two levels. Sponsor, customer and user are roles held by people or groups inside the consuming organization; service consumer is the role the organization itself takes in a relationship. The company is the service consumer, whoever inside it authorizes the spend.

Why

An organization is a person or a group of people with its own functions, responsibilities, authorities and relationships to achieve its objectives. Service provider and service consumer are roles an organization takes within a specific service relationship, so the same organization is routinely both, sometimes even towards the same counterpart.

Where this comes from

Cited
ITIL 4 syllabus clause 1

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