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

1. A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material mix variance for August is:

A) $ 1, 288 Favourable
B) $ 1, 540 Favourable
C) $ 1, 540 Adverse
D) $ 1, 540 Adverse

2. RS is a travel company providing daily tours of a major European capital city. The market is highly competitive and RS has commissioned some market research to help with the pricing decision for a new tour. The research identified the probability of three possible market conditions and the number of tickets that would be sold each day at three different price levels.

Demonstrate, using a decision tree and based on expected value, which ticket price RS should choose.

A) RS should charge a ticket price of $100.
B) RS should charge a ticket price of $70.
C) RS should charge a ticket price of $75
D) RS should charge a ticket price of $90.
E) RS should charge a ticket price of $80.

3. XY, a not-for-profit charity organization which is funded by public donations, is concerned that it is not making the best use of its available funds. It has carried out a review of its budgeting system and is considering
replacing the current system with a zero-based budgeting system.
Select ALL the potential advantages AND disadvantages for the charity of a zero-based budgeting system.

A) The creation of decision packages and their subsequent ranking by top management is very time consuming and costly. The charity will need to assess whether the benefits of the system outweigh the costs involved.
B) In applying traditional budgeting, 'activities' may result in functional departments rather than cross functional activities and thus distract attention from the real cost-reduction issues.
C) Preparation of the decision packages will normally require the environment of many employees. This environment may produce useful ideas and promote job satisfaction.
D) It avoids the complacency inherent in the traditional incremental approach where it is assumed that future activities will be very similar to current ones.
E) It discourages a questioning approach by focusing attention not only on the cost of the activity but on the benefits it provides. The charity managers will not articulate the benefits encouraging them to think clearly about the activities.
F) In an organization like a charity, the decision packages are not very disparate and difficult t compare.

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

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

5. 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:

A) E, D, F
B) D, E, F
C) D, F, E
D) F, D, E

質問と回答：