CIMA P1 - Management Accounting Question Tutorial 問題集 : CIMAPRO15-P01-X1-ENG

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CIMA CIMAPRO15-P01-X1-ENG 試験シラバストピック:

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

1. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:


Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.

A) Labour mix variance: $ 66 000 F
B) Labour efficiency variance: $ 78 000 A
C) Labour efficiency variance: $ 88 000 F
D) Labour mix variance: $ 63 000 A
E) Labour mix variance: $ 75 000 F
F) Labour efficiency variance: $ 78 000 F
G) Labour yield variance: $ 144 000 A
H) Labour efficiency variance: $ 98 000 A

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) A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
B) Reporting against a fixed budget tells management nothing about the efficiency of operations.
C) 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.
D) 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.
E) 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.
F) The fixed budget however provides more insight into actual performance.

3. 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.
Prepare a statement which reconciles the flexed budget material cost and the actual material cost. Your statement should include the material price planning variances, and the operational variances including material price, material mix and material yield.
What was the material price planning variance for ingredient A?

A) The Material price planning variance - Ingredient A was $75 000 F
B) The Material price planning variance - Ingredient A was $73 000 F
C) The Material price planning variance - Ingredient A was $72 000 F
D) The Material price planning variance - Ingredient A was $71 000 F

4. A marketing manager is trying to decide which of four potential selling prices to charge for a new product. The state of the economy is uncertain and may show signs of recession, growth or boom. The manager has prepared a regret matrix showing the regret for each of the possible outcomes depending on the decision made.

If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?

A) $45
B) $55
C) $40
D) $50

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

A) 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.
B) Budgeting forces an organization's management to look ahead and set performance targets.
C) 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.
D) The budget acts as a variable mechanism, with actual results being compared with budget.
E) The budget provides an external benchmark against which performance against which performance can be evaluated.
F) 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.
G) Another benefit of budgeting is to set targets to motivate managers and optimize their performance.

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