最新的CIMA Management Accounting - CIMAPRO19-P01-1免費考試真題
The simplex method has been used to determine the optimum output of products P, Q, R and S with constraints on resources J, K and L.
In the final simplex tableau, the figure in the product R row and the column for slack variable K is 80.
Which of the following statements is correct?
In the final simplex tableau, the figure in the product R row and the column for slack variable K is 80.
Which of the following statements is correct?
正確答案: C
The term 'budgetary slack' refers to the:
正確答案: B
Rank the budgets listed below to show the order in which they should normally be prepared:
正確答案:
The following statements relate to the advantage(s) that linear regression has over the high-low method in the analysis of cost behaviour:
Which statement(s) is/are true?
Which statement(s) is/are true?
正確答案: A
A medium-sized manufacturing company, which operates in the electronics industry, has employed a firm of consultants to carry out a review of the company's planning and control systems. The company presently uses a traditional incremental budgeting system and the inventory management system is based on economic order quantities (EOQ) and reorder levels. The company's normal production patterns have changed significantly over the previous few years as a result of increasing demand for customized products. This has resulted in shorter production runs and difficulties with production and resource planning. The consultants have recommended the implementation of activity based budgeting and a manufacturing resource planning system to improve planning and resource management.
What are the benefits for the company that could occur following the introduction of an activity based budgeting system?
Select ALL the correct answers.
What are the benefits for the company that could occur following the introduction of an activity based budgeting system?
Select ALL the correct answers.
正確答案: A,C,D
A company reports planning and operational variances to its managers. The following data are available concerning the price of direct material M in the last period. Material M is the only material used by the company. The company operates a just-in-time (JIT) purchasing system.
Which TWO of the following statements about last period are definitely correct based on this information?
The direct material price operational variance was adverse.
Which TWO of the following statements about last period are definitely correct based on this information?
The direct material price operational variance was adverse.
正確答案: A,B
A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.
Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a throughput accounting approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a throughput accounting approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
正確答案: A
The following details are available for a company's production overhead costs at different levels of activity:
The company uses the high-low method to calculate its budgeted production overhead costs.
What is the budget for production overhead costs at an activity level of 8,500 units?
Give your answer as a whole number.
The company uses the high-low method to calculate its budgeted production overhead costs.
What is the budget for production overhead costs at an activity level of 8,500 units?
Give your answer as a whole number.
正確答案:
$25950
A company is choosing between three projects, Project L, Project M and Project N using minimax regret.
The outcome from each project is dependent on competitor reaction. If this is passive returns will be L
$4,000, M $3,500 and N $5,200. If it is aggressive returns will be L $3,200, M $2,800 and N $2,950.
Place the tokens into the table to show the maximum regret for each project and whether the project would be undertaken using minimax regret.
The outcome from each project is dependent on competitor reaction. If this is passive returns will be L
$4,000, M $3,500 and N $5,200. If it is aggressive returns will be L $3,200, M $2,800 and N $2,950.
Place the tokens into the table to show the maximum regret for each project and whether the project would be undertaken using minimax regret.
正確答案:
A company is bidding to win a special contract.
Which of the following is NOT a relevant cost to the company of undertaking the contract?
Which of the following is NOT a relevant cost to the company of undertaking the contract?
正確答案: B
A pharmaceutical company manufactures pesticides which contain highly toxic chemicals.
In the context of environmental costing, which of the following would be classified as an external failure cost?
In the context of environmental costing, which of the following would be classified as an external failure cost?
正確答案: D
A company's product range includes Product N. The costs relating to Product N are shown below:
The direct labour costs relate to specialists employed to work wholly and exclusively with Product N.
If the company stopped making Product N, the insurance overhead cost would cease, but overhead cost J would be unaffected. Both overheads are absorbed in direct proportion to material costs.
Which of the following costs should be used in the decision whether to stop making Product N?
The direct labour costs relate to specialists employed to work wholly and exclusively with Product N.
If the company stopped making Product N, the insurance overhead cost would cease, but overhead cost J would be unaffected. Both overheads are absorbed in direct proportion to material costs.
Which of the following costs should be used in the decision whether to stop making Product N?
正確答案: C
Budgeted sales and production for Product X for this period are 12,000 units.
The standard cost and selling price for a single unit of the product are:
The fixed production overhead expenditure variance is:
The standard cost and selling price for a single unit of the product are:
The fixed production overhead expenditure variance is:
正確答案: C
The maximum availability of a material is 8,000 kg.
Product A requires 5 kg of this material and Product B requires 7 kg of this material which is in short supply.
The correct constraint to include for the material when formulating the linear programming problem is:
Product A requires 5 kg of this material and Product B requires 7 kg of this material which is in short supply.
The correct constraint to include for the material when formulating the linear programming problem is:
正確答案: A
Find the weighted average contribution per unit using the following information:
正確答案: B