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私たちのCIMAPRO15-P01-X1-ENG試験学習資料で試験準備は簡単ですが、使用中に問題が発生する可能性があります。CIMAPRO15-P01-X1-ENG pdf版問題集に関する問題がある場合は、私たちに電子メールを送って、私たちの助けを求めることができます。たあなたが新旧の顧客であっても、私たちはできるだけ早くお客様のお手伝いをさせて頂きます。候補者がP1 - Management Accounting Question Tutorial試験に合格する手助けをしている私たちのコミットメントは、当業界において大きな名声を獲得しています。一週24時間のサービスは弊社の態度を示しています。私たちは候補者の利益を考慮し、我々のCIMAPRO15-P01-X1-ENG有用テスト参考書はあなたのCIMAPRO15-P01-X1-ENG試験合格に最良の方法であることを保証します。

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

1. Explain how probability analysis could be used to assess the risk of the evaluated projects.
Select all the true statements.

A) The probabilities can be combined to calculate the expected value of each cash flow element and of the project as a whole
B) The net present value (NPV) of the project, if all high, low or medium estimates occurred, can be calculated along with the combined probabilities of their occurrence.
C) The NPVs of a sample range of possible outcomes and the probability of each NPV can be calculated. If a small sample is taken the distribution of outcomes can be used to calculate the zero activities deviation of the NPVs and the probability of success of the projects.
D) The company can determine a range of possible outcomes for each of the cash flows in the project, for example, a high, low and medium estimate of each cash flow could be determined.

2. LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.

A) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
B) Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
C) Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
D) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
E) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590

3. RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and
800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
(Refer to previous 2 questions.)
You have now presented your optimum production plan to the purchasing and production managers of RT.
During your presentation it became clear that the predicted resource restrictions were rather optimistic. In fact, the managers agreed that the availability of all of the resources could be as much as 10% lower than their original predictions.
Assuming that RT completes the order with the commercial customer, and using linear programming, show the optimum production plan for RT for June 2010 on the basis that the availability of all resources is 10% lower than originally predicted.

A) The optimal plan is to produce 500 units of Product R and 550 units of product T in addition to the contract.
B) The optimal plan is to produce 510 units of Product R and 720 units of product T in addition to the contract.
C) The optimal plan is to produce 450 units of Product R and 690 units of product T in addition to the contract.
D) The optimal plan is to produce 520 units of Product R and 620 units of product T in addition to the contract.
E) The optimal plan is to produce 560 units of Product R and 670 units of product T in addition to the contract.
F) The optimal plan is to produce 550 units of Product R and 650 units of product T in addition to the contract.

4. A company uses an activity based costing system. The company manufactures three products, details of which are given below:

A) $0.35
B) $0.23
C) $0.27
D) $0.31

5. A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system. The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures using activity-based costing.
What was the profit for the knee procedure, using ABC costing?

A) $1808
B) $2305
C) $781
D) $2466

質問と回答：