信頼できるアフターサービス

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。

要するに、プロのCIMAPRO15-P01-X1-ENG試験認定はあなた自身を計る最も効率的な方法であり、企業は教育の背景だけでなく、あなたの職業スキルによって従業員を採用することを指摘すると思います。世界中の技術革新によって、あなたをより強くする重要な方法はP1 - Management Accounting Question Tutorial試験認定を受けることです。だから、私たちの信頼できる高品質のCIMA Certification有効練習問題集を選ぶと、CIMAPRO15-P01-X1-ENG試験に合格し、より明るい未来を受け入れるのを助けます。

本当質問と回答の練習モード

現代技術のおかげで、オンラインで学ぶことで人々はより広い範囲の知識（CIMAPRO15-P01-X1-ENG有効な練習問題集）を知られるように、人々は電子機器の利便性に慣れてきました。このため、私たちはあなたの記憶能力を効果的かつ適切に高めるという目標をどのように達成するかに焦点を当てます。したがって、CIMA Certification　CIMAPRO15-P01-X1-ENG練習問題と答えが最も効果的です。あなたはこのP1 - Management Accounting Question Tutorial有用な試験参考書でコア知識を覚えていて、練習中にP1 - Management Accounting Question Tutorial試験の内容も熟知されます。これは時間を節約し、効率的です。

デモをダウンロードする

現代IT業界の急速な発展、より多くの労働者、卒業生やIT専攻の他の人々は、昇進や高給などのチャンスを増やすために、プロのCIMAPRO15-P01-X1-ENG試験認定を受ける必要があります。 試験に合格させる高品質のP1 - Management Accounting Question Tutorial試験模擬pdf版があなたにとって最良の選択です。私たちのP1 - Management Accounting Question Tutorialテストトピック試験では、あなたは簡単にCIMAPRO15-P01-X1-ENG試験に合格し、私たちのP1 - Management Accounting Question Tutorial試験資料から多くのメリットを享受します。

CIMAPRO15-P01-X1-ENG試験学習資料の三つバージョンの便利性

私たちの候補者はほとんどがオフィスワーカーです。あなたはP1 - Management Accounting Question Tutorial試験の準備にあまり時間がかからないことを理解しています。したがって、異なるバージョンのCIMAPRO15-P01-X1-ENG試験トピック問題をあなたに提供します。読んで簡単に印刷するには、PDFバージョンを選択して、メモを取るのは簡単です。 もしあなたがP1 - Management Accounting Question Tutorialの真のテスト環境に慣れるには、ソフト（PCテストエンジン）バージョンが最適です。そして最後のバージョン、CIMAPRO15-P01-X1-ENGテストオンラインエンジンはどの電子機器でも使用でき、ほとんどの機能はソフトバージョンと同じです。P1 - Management Accounting Question Tutorial試験勉強練習の3つのバージョンの柔軟性と機動性により、いつでもどこでも候補者が学習できます。私たちの候補者にとって選択は自由でそれは時間のロースを減少します。

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

1. CDF is a manufacturing company within the DF group. CDF has been asked to provide a quotation for a contract for a new customer and is aware that this could lead to further orders. As a consequence, CDF will produce the quotation by using relevant costing instead of its usual method of full cost plus pricing. The
following information has been obtained in relation to the contract: Material D 40 tons of material D would be required. This material is in regular use by CDF and has a current purchase price of $38 per ton. Currently, there are 5 tons in inventory which cost $35 per ton. The resale value of the material in inventory is $24 per ton.
Components 4,000 components would be required. These could be bought externally for $15 each or alternatively they could be supplied by RDF, another company within the DF manufacturing group. The variable cost of the component if it were manufactured by RDF would be $8 per unit, and RDF adds 30% to its variable cost to contribute to its fixed costs plus a further 20% to this total cost in order to set its internal transfer price. RDF has sufficient capacity to produce 2,500 components without affecting its ability to satisfy its own external customers. However, in order to make the extra 1,500 components required by CDF, RDF would have to forgo other external sales of $50,000 which have a contribution to sales ratio of 40%.
Labour hours 850 direct labour hours would be required. All direct labour within CDF is paid on an hourly basis with no guaranteed wage agreement. The grade of labour required is currently paid $10 per hour, but department W is already working at 100% capacity. Possible ways of overcoming this problem are:
* Use workers in department Z, because it has sufficient capacity. These workers are paid $15 per hour.
* Arrange for sub-contract workers to undertake some of the other work that is performed in department W.
The sub-contract workers would cost $13 per hour.
Specialist machine The contract would require a specialist machine. The machine could be hired for $15,000 or it could be bought for $50,000. At the end of the contract if the machine were bought, it could be sold for
$30,000. Alternatively, it could be modified at a cost of $5,000 and then used on other contracts instead of buying another essential machine that would cost $45,000. The operating costs of the machine are payable by CDF whether it hires or buys the machine. These costs would total $12,000 in respect of the new contract.
Supervisor The contract would be supervised by an existing manager who is paid an annual salary of $50,000 and has sufficient capacity to carry out this supervision. The manager would receive a bonus of $500 for the additional work.
Development time 15 hours of development time at a cost of $3,000 have already been worked in determining the resource requirements of the contract.
Fixed overhead absorption rate CDF uses an absorption rate of $20 per direct labour hour to recover its general fixed overhead costs. This includes $5 per hour for depreciation.
Calculate the relevant cost of the contract to CDF. You must present your answer in a schedule that clearly shows the relevant cost value for each of the items identified above. You should also explain each relevant cost value you have included in your schedule and why any values you have excluded are not relevant.
Ignore taxation and the time value of money.
Select all the true statements.

A) The total relevant cost was $84 990
B) Direct labour cist is a relevant cost
C) Machine operating costs is a relevant cost.
D) Development Cost is a relevant cost.
E) The total relevant cost was $104 320
F) The total relevant cost was $94 740
G) General fixed overhead costs are relevant costs.

2. Explain why sensitivity analysis is useful when dealing with uncertainty in project appraisal.
Select all the true statements.

A) In project appraisal, in analysis can be made of all the key variables to ascertain by how much each variable would need to change before the net present value (NPV) reaches 100% i.e. the maximum point.
B) Sensitivity analysis enables a company to determine the effect of changes to fixed costs on the planned outcome
C) In project appraisal, an analysis can be made if all the key variables to ascertain by how much variable would need to change before the net present value (NPV) reaches zero i.e. the indifference point.
D) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome

3. 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

4.
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.

5. Assume that you have made profit calculations based on standard profit calculation methods and activity based costing methods.
In which ways will this information be beneficial to the management team?
Select all the true statements.

A) Under an activity based costing system the various support activities that are involved in the process of making products or providing services are identified.
B) Operational analysis will provide information to management on how costs can be incurred and managed.
C) The identification of cost drivers provides information to management to enable them to take actions to improve the overall profitability of the company.
D) The cost drivers that cause a change to the cost of activities are also identified and used as the basis to attach activity costs to a particular product or service.
E) Through the tracing of costs to product in this way ABC establishes less accurate costs for the product or service.

質問と回答：