CIMAPRO15-P01-X1-ENG試験学習資料を開発する専業チーム

私たちはCIMAPRO15-P01-X1-ENG試験認定分野でよく知られる会社として、プロのチームにP1 - Management Accounting Question Tutorial試験復習問題の研究と開発に専念する多くの専門家があります。したがって、我々のCIMA Certification試験学習資料がCIMAPRO15-P01-X1-ENG試験の一流復習資料であることを保証することができます。私たちは、CIMA Certification　CIMAPRO15-P01-X1-ENG試験サンプル問題の研究に約10年間集中して、候補者がCIMAPRO15-P01-X1-ENG試験に合格するという目標を決して変更しません。私たちのCIMAPRO15-P01-X1-ENG試験学習資料の質は、CIMA専門家の努力によって保証されています。それで、あなたは弊社を信じて、我々のP1 - Management Accounting Question Tutorial最新テスト問題集を選んでいます。

デモをダウンロードする

P1 - Management Accounting Question Tutorial試験学習資料での高い復習効率

ほとんどの候補者にとって、特にオフィスワーカー、CIMAPRO15-P01-X1-ENG試験の準備は、多くの時間とエネルギーを必要とする難しい作業です。だから、適切なCIMAPRO15-P01-X1-ENG試験資料を選択することは、CIMAPRO15-P01-X1-ENG試験にうまく合格するのに重要です。高い正確率があるCIMAPRO15-P01-X1-ENG有効学習資料によって、候補者はP1 - Management Accounting Question Tutorial試験のキーポイントを捉え、試験の内容を熟知します。あなたは約2日の時間をかけて我々のCIMAPRO15-P01-X1-ENG試験学習資料を練習し、CIMAPRO15-P01-X1-ENG試験に簡単でパスします。

CIMAPRO15-P01-X1-ENG試験認定を取られるメリット

ほとんどの企業では従業員が専門試験の認定資格を取得する必要があるため、CIMAPRO15-P01-X1-ENG試験の認定資格がどれほど重要であるかわかります。テストに合格すれば、昇進のチャンスとより高い給料を得ることができます。あなたのプロフェッショナルな能力が権威によって認められると、それはあなたが急速に発展している情報技術に優れていることを意味し、上司や大学から注目を受けます。より明るい未来とより良い生活のために私たちの信頼性の高いCIMAPRO15-P01-X1-ENG最新試験問題集を選択しましょう。

無料デモをごダウンロードいただけます

様々な復習資料が市場に出ていることから、多くの候補者は、どの資料が適切かを知りません。この状況を考慮に入れて、私たちはCIMA　CIMAPRO15-P01-X1-ENGの無料ダウンロードデモを候補者に提供します。弊社のウェブサイトにアクセスしてP1 - Management Accounting Question Tutorialデモをダウンロードするだけで、CIMAPRO15-P01-X1-ENG試験復習問題を購入するかどうかを判断するのに役立ちます。多数の新旧の顧客の訪問が当社の能力を証明しています。私たちのCIMAPRO15-P01-X1-ENG試験の学習教材は、私たちの市場におけるファーストクラスのものであり、あなたにとっても良い選択だと確信しています。

Tech4Examはどんな学習資料を提供していますか？

現代技術は人々の生活と働きの仕方を革新します（CIMAPRO15-P01-X1-ENG試験学習資料）。 広く普及しているオンラインシステムとプラットフォームは最近の現象となり、IT業界は最も見通しがある業界（CIMAPRO15-P01-X1-ENG試験認定）となっています。 企業や機関では、候補者に優れた教育の背景が必要であるという事実にもかかわらず、プロフェッショナル認定のようなその他の要件があります。それを考慮すると、適切なCIMA　P1 - Management Accounting Question Tutorial試験認定は候補者が高給と昇進を得られるのを助けます。

CIMA P1 - Management Accounting Question Tutorial 認定 CIMAPRO15-P01-X1-ENG 試験問題:

1. A company has budgeted to produce 5,000 units of Product B per month. The opening and closing inventories of Product B for next month are budgeted to be 400 units and 900 units respectively. The budgeted selling price and variable production costs per unit for Product B are as follows:

Total budgeted fixed production overheads are $29,500 per month. The company absorbs fixed production overheads on the basis of the budgeted number of units produced. The budgeted profit for Product B for next month, using absorption costing, is $20,700.
Prepare a marginal costing statement which shows the budgeted profit for Product B for next month.
What was the difference between the profit calculation using marginal costing and the profit calculation using absorption costing?

A) $2950
B) $3610
C) $3010
D) $2870
E) $2750

2.
Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)

A) Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.
B) Sensitivity analysis enables identification of fixed costs that are of special significance.
C) Sensitivity analysis enables a company to assess the risk associated with a project.
D) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.

3. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) The variable cost per tray = $0.45; The fixed cost = $ 320 000
B) The variable cost per tray = $0.85; The fixed cost = $ 530 000
C) The variable cost per tray = $0.65; The fixed cost = $ 550 000
D) The variable cost per tray = $0.75; The fixed cost = $ 490 000

4. A company has to choose between three mutually exclusive projects. Market research has shown that customers could react to the projects in three different ways depending on their preferences. There is a 30% chance that customers will exhibit preferences 1, a 20% chance they will exhibit preferences 2 and a 50% chance they will exhibit preferences 3. The company uses expected value to make this type of decision.
The net present value of each of the possible outcomes is as follows:

A market research company believes it can provide perfect information about the preferences of customers in this market.
What is the maximum amount that should be paid for the information from the market research company?

A) $140 000
B) $135 000
C) $125 000
D) $145 000

5. A medium-sized manufacturing company, which operates in the electronics industry, has employed a firm of consultants to carry out a review of the company's planning and control systems. The company presently uses a traditional incremental budgeting system and the inventory management system is based on economic order quantities (EOQ) and reorder levels. The company's normal production patterns have changed significantly over the previous few years as a result of increasing demand for customized products. This has resulted in shorter production runs and difficulties with production and resource planning.
The consultants have recommended the implementation of activity based budgeting and a manufacturing resource planning system to improve planning and resource management.
How will a manufacturing resource planning system improve the planning of purchases and production for the company?
Select ALL the correct answers.

A) A manufacturing resource planning approach to the management of all the company's manufacturing
resources including inventory, labour and machine capacity.
B) It aims to generate an estimation of materials requirements after taking account of the number of employees quality and waste. The TQS model can be used within MRP provided that the major assumption in the TQS model of constant demand applies.
C) The traditional approach to determine material requirements is to monitor inventories constantly; whenever they fall to a predetermined level, a preset order is placed to replenish them. This traditional approach (involving re-order levels and economic order quantity calculations originates in the pre-computer era.
D) The correct inventory management system relies on the assumption that there is constant demand. An MRP system begins with the setting of a master production schedule specifying both the timing and quantity demanded of each of the finished goods items and then works backwards to determine the resource requirements at each stage of the production process.
E) It seeks to ensure that resources are available just before they are needed by the next stage of production or dispatch. It also seeks to ensure that resources are delivered only when required so that raw material inventory is kept to a minimum.
F) The technique will not enable managers to track orders through the manufacturing process and will not assist the purchasing and production control departments to move the right amount of material or sub- assemblies at the right time to the right place.

質問と回答：