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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。

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

1. 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

2. 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.


Discuss the benefits of flexible budgeting for planning and control purposes.
Select all the true statements.

A) If actual sales revenue is compared to a fixed budget it is possible to tell whether a favourable sales variance is due to an increase in units sold or an increase in sales price.
B) A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
C) The fixed budget however provides more insight into actual performance.
D) If sales volumes were well above budget, adverse variable cost variances will probably be reported, against the fixed budget, since more variable costs have to be incurred to support the higher level of activity.
E) If a flexible budget is prepared then the budget variances calculated will provide a better indication of performance since actual results will be compared against an appropriate benchmark.
F) Reporting against a fixed budget tells management nothing about the efficiency of operations.

3. 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.
Select ALL the benefits for the company that could occur following the introduction of an activity based budgeting system.

A) Under an activity based budgeting system, resource allocation is linked to the strategic plan is prepared after considering alternative strategies. This approach ensures that new activities that are required to meet the company's strategic objectives are included in the budget.
B) The approach under an activity based system is to make arbitrary cuts in order to meet overall financial targets.
C) ABB systems present costs under functional headings i.e. the emphasis is on the nature of the cost. The weakness of this approach is that it gives little indication of the link between the level of activity and the cost incurred.
D) Activity based budgeting allows the identification of value added and non-value added activities and ensures that cuts are made to non-value added activities. ABB is also useful for review of capacity utilization.
E) Under an activity based budgeting system the focus is on existing resources and operations. Adjustments are then made for changes in activity and price which results in past inefficiencies being perpetuated.
Under a traditional budgeting system, only resources that are needed to perform activities required to meet the budgeted production and sales volumes are included.
F) Activity based techniques including activity based budgeting focus on the outputs of a process rather than the input to the process. This approach provides a clear framework for understanding the link between costs and the level of activity. It allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.

4. A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:

A) 55,6%
B) 184.0%
C) 45.0%
D) 54.3%

5. A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material yield variance for August is:

A) $1,590 A
B) $1,340 A
C) $1,840 A
D) $1,740 A
E) $1,340 F

質問と回答：