最新のCIMAPRO15-P01-X1-ENG問題集で試験を準備する

CIMA CIMAPRO15-P01-X1-ENG 試験概要:

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. 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 maximax criterion the project chosen would be:

A) Project D
B) Project C
C) Project A
D) Project B

2. A flexible budget is a budget that is:

A) changed in response to changes in costs
B) continuously updated by adding a further accounting period when the earliest accounting period has expired
C) set prior to the control period and not subsequently changed in response to changes in activity period has expired
D) changed in response to changes in the level of activity

3. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.

A) Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
B) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
C) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
D) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
E) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
F) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946

4. 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) Optimum plan (including major customer order) is therefore:
W 910 units
R 800 units
X 2,200 units
B) Optimum plan (including major customer order) is therefore:
W 950 units
R 750 units
X 2,300 units
C) Optimum plan (including major customer order) is therefore:
W 900 units
R 700 units
X 2,100 units
D) Optimum plan (including major customer order) is therefore:
W 900 units
R 650 units
X 2,000 units
E) Optimum plan (including major customer order) is therefore:
W 1, 000 units
R 600 units
X 2,000 units

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

* Refer to your answer in the previous question.
The optimal solution to the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil Direct Material A $11.70
Explain the relevance of these values to the management of JRL.
Select ALL the true statements.

A) In a situation such as this, where a number of resources are scarce, the shadow price of any particular scarce resource will depend on whether or not the resource is not binding.
B) The decrease in contribution as a result of this change is the value of the shadow price of material A. The shadow price thus represents the maximum premium that should be paid for an additional unit of material A.
C) The shadow price equals the additional contribution that would be earned from one extra unit of a scarce resource.
D) The shadow price for skilled labour is NIL because although there is a shortage of skilled labour it does have a constraining effect on output of JR as other resources are more scarce.
E) Since material A is one of the binding constraints, if the availability of material A could be increased by one unit, this would change the optimal plan.

質問と回答：