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良い学習のための信頼できるCIMAPRO15-P01-X1-ENG練習問題

私たちのCIMAPRO15-P01-X1-ENG　P1 - Management Accounting Question Tutorial試験ガイドは長年に渡って試験の内容を熟知する専門家チームによって作成され、試験に精通しており、試験の候補者が試験に合格できるように支援します。CIMAPRO15-P01-X1-ENG問題集参考書のすべての知識は、あなたの便宜のために簡潔です。そのため、実際試験の要件に応じて、CIMAPRO15-P01-X1-ENG最新問題集の質問が作成されます。彼らの専業と忠実はあなたが想像する以上ものです。私たちの試験の候補者には、それは正しい方法です。あなたのCIMAPRO15-P01-X1-ENG　P1 - Management Accounting Question Tutorial最新の質問を購入すると、あなたは絶対に増給を得て昇進を持ち、あなたの人生を変えます。

現時点では、私たちは毎日に多くのチャレンジに直面しており、効率と正確さでそれらを解決するために、どの方法が問題に対処するのが最善であるか混乱することがよくあります。CIMA CIMAPRO15-P01-X1-ENG試験に合格する最良の資料を選択するのと同じです。多くの同様の本当の質問を悩んでいて、より効率的で効果的なものについてのあなたの選択は非常に重要です。多くの製品はまだ芽生えているレベルですが、我々のCIMAPRO15-P01-X1-ENG　P1 - Management Accounting Question Tutorial勉強ガイドは長年の発展の後に好評を得ています。今は一緒に機能を見てみましょう。

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) 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.
B) 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.
C) Standards that failed to anticipate known market trends when they were set will reflect faulty standard setting.
D) 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).
E) 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.

2. A company has budgeted to produce 5,000 units of Product B per month. The opening and closing inventories of Product B for next month are budgeted to be 400 units and 900 units respectively. The budgeted selling price and variable production costs per unit for Product B are as follows:

Total budgeted fixed production overheads are $29,500 per month. The company absorbs fixed production overheads on the basis of the budgeted number of units produced. The budgeted profit for Product B for next month, using absorption costing, is $20,700.
Prepare a marginal costing statement which shows the budgeted profit for Product B for next month.
What was the difference between the profit calculation using marginal costing and the profit calculation using absorption costing?

A) $3010
B) $2870
C) $2950
D) $2750
E) $3610

3. 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 C
B) Project D
C) Project A
D) Project B

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

A) 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.
B) 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.
C) The probabilities can be combined to calculate the expected value of each cash flow element and of the project as a whole
D) 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.

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) $2466
C) $2305
D) $781

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