CIMA Fundamentals of management accounting 認定 BA2 試験問題:

1. A flexible budget is:

A) A budget that can be flexed if unit variable costs are different from forecast
B) A budget that can be flexed if fixed costs are different from forecast
C) A budget that can be flexed if the activity level is different from forecast
D) A budget that can be flexed if the inflation level is different from forecast

2. Refer to the exhibit.

The standard labour cost per unit of product 'B' is $24 (6 hours @ $4 per hour).
During period 5 the following details were recorded:
The output during period 5 was

3. A company provides its managers with monthly budgetary control reports. Which ONE of the following types of financial information is this?

A) Planning
B) Tactical
C) Strategic
D) Operational

4. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
The value of the work in progress is:

5. A company operates a full cost system of pricing. Production overheads are absorbed using a pre-determined absorption rate of £3.50 per machine hour. The direct production cost of product A is £15 per unit and it utilises 6 machine hours per unit. The mark-up for non-production costs is 10% of total production cost. The company wants to make a 25% return on sales revenue for all products.
The required selling price for Product A, to two decimal places, is:

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