CIMA P1 : Management Accounting

CIMA Management Accounting 준비에 필요한 모든 것을 ITDumpsKR에서 한 번에 해결하실 수 있습니다. P1 연습문제 258문항부터 무료 샘플, 365일 무료 업데이트, 환불 보장까지 제공합니다. 지금 바로 합격을 향한 첫걸음을 내디뎌 보십시오.

CIMA P1 시험 개요:

CIMA P1 시험 요강 주제:

CIMA P1 응시 전 알아두어야 할 질문들

최신 CIMA Operational P1 무료샘플문제

문제 #1

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

A. The solution from the graph is to produce 330 units of J and 290 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 293.333 units of L.)
B. The solution from the graph is to produce 315 units of J and 290 units of L. (A simplex solution shows the true optimum to be 316.333 units of J and 293.333 units of L.)
C. The solution from the graph is to produce 317 units of J and 270 units of L. (A simplex solution shows the true optimum to be 316.666 units of J and 269.666 units of L.)
D. The solution from the graph is to produce 330 units of J and 280 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 283.333 units of L.)
E. The solution from the graph is to produce 310 units of J and 280 units of L. (A simplex solution shows the true optimum to be 308.333 units of J and 283.333 units of L.)
F. The solution from the graph is to produce 312 units of J and 295 units of L. (A simplex solution shows the true optimum to be 312.333 units of J and 294.999 units of L.)

문제 #2

PQR has recently introduced an activity-based costing system.
It manufactures three products, details of which are given below.
The budgeted production overhead costs for the year are shown in table below:

What is budgeted machine set-up cost per unit of Product J?
Give your answer to the nearest cent.

문제 #3

A company manufactures three products X, Y and Z.
The company is currently operating at full capacity and is unable to meet the full sales demand for Product Z.
According to the latest management accounts, Product Y is loss making, whilst X and Z both make strong positive contributions.
Which of the following is relevant when making a decision on whether or not to discontinue the manufacture of Product Y?

A. The salary of the sales manager who deals with all three products.
B. The cost of market research carried out last month to establish if sales of Product Y are likely to improve.
C. The contribution from additional sales of Product Z.
D. The rent and rates of the factory used to make the three products.

문제 #4

A bakery manager is deciding how many batches of birthday cakes to decorate each day.
Demand for the birthday cakes varies from 12 to 15 batches per day. Each batch decorated and sold earns a contribution of $40 but each batch unsold leads to loss of contribution of $15.
The payoff table below shows the total $ contribution from each of the possibilities:

Based on expected values, the number of batches of birthday cakes the bakery manager should decorate each day is:

문제 #5

PQR is preparing the production budget for one of its products, the DX1, for the forthcoming year.
The following information is available:

How many units of the DX1 will need to be produced in the forthcoming year?

A. 28,775
B. 38,225
C. 31,225
D. 30,000

질문과 대답: