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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. TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
Discuss the usefulness of the planning and operational variances calculated for TP's management.
Select ALL the TRUE statements.

A) The purchasing manager's performance can't be compared with the adjusted standards that reflect the conditions the manager actually operated under during the reporting period.
B) Standards that failed to anticipate known market trends when they were set will reflect faulty standard setting.
C) If planning and operational variances are not distinguished, there is potential for dysfunctional behavior especially where the manager has been operating efficiently and performance is being judged by factors outside the manager's control. In the case of TP it became evident during the period that the prevailing market prices for materials were significantly less than those set during the budget process.
D) Where a revision of standards is required due to environmental changes that were not foreseeable at the time the budget was prepared, the planning variances are controllable.
E) The use of planning and operational variances will enable TP's management to draw a distinction between variances caused by factors extraneous to the business and planning errors (planning variances) and variances caused by factors that are within the control of management (operational variances).

2. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine, using the current basis for charging the costs of support activities to machines.

A) The profit per machine for the medium machine was: $1376
B) The profit per machine for the medium machine was: $1250
C) The profit per machine for the medium machine was: $1350
D) The profit per machine for the medium machine was: $1276

3. THS produces two products from different combinations of the same resources. Details of the products are shown below:

Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS's profit in the month.

A) The solution (from the graph0 is to produce 375 units of E and 870 units of R.
B) The solution (from the graph0 is to produce 675 units of E and 470 units of R.
C) The solution (from the graph0 is to produce 495 units of E and 670 units of R.
D) The solution (from the graph0 is to produce 495 units of E and 470 units of R.
E) The solution (from the graph0 is to produce 475 units of E and 770 units of R.
F) The solution (from the graph0 is to produce 375 units of E and 750 units of R.

4. Explain THREE benefits that organizations gain from using budgetary planning and control systems.
Select ALL the true statements.

A) Budgeting forces an organization's management to look ahead and set performance targets.
B) It provides a standard which managers may be motivated to achieve. It can also encourage inefficiency
and conflict between managers particularly if the budget is imposed from above, whereby it may act as a threat rather than as a challenge.
C) The budget is a useful device of influencing an operator's thoughts and motivating operators to perform in line with the organization's marketing budget.
D) Another benefit of budgeting is to set targets to motivate managers and optimize their performance.
E) The budget provides an external benchmark against which performance against which performance can be evaluated.
F) The budget acts as a variable mechanism, with actual results being compared with budget.
G) The budget ensures actions of different parts of the organization are coordinated are reconciled otherwise managers take actions for the benefit of their own part of organization that may not benefit the organization as a whole.

5. XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximin criterion the project chosen would be:

A) Project D
B) Project C
C) Project B
D) Project A

質問と回答：