No restrictions on equipment

You can use CIMAPRO15-P01-X1-ENG guide materials: P1 - Management Accounting Question Tutorial through a variety of electronic devices. At home, you can use the computer and outside you can also use the phone. Now that more people are using mobile phones to learn our study materials, you can also choose the one you like. One advantage is that if you use our CIMAPRO15-P01-X1-ENG practice questions for the first time in a network environment, then the next time you use our study materials, there will be no network requirements. You can open the CIMAPRO15-P01-X1-ENG real exam anytime and anywhere.

In this age of anxiety, everyone seems to have great pressure. If you are better, you will have a more relaxed life. CIMAPRO15-P01-X1-ENG guide materials: P1 - Management Accounting Question Tutorial allow you to increase the efficiency of your work. You can spend more time doing other things. Our study materials allow you to pass the exam in the shortest possible time. You will stand at a higher starting point than others. Why are CIMAPRO15-P01-X1-ENG practice questions worth your choice? I hope you can spend a little time reading the following content, I will tell you some of the advantages of our study materials.

DOWNLOAD DEMO

Fast update

Our specialists check whether the contents of CIMAPRO15-P01-X1-ENG real exam are updated every day. If there are newer versions, they will be sent to users in time to ensure that users can enjoy the latest resources in the first time. In such a way, our CIMAPRO15-P01-X1-ENG guide materials: P1 - Management Accounting Question Tutorial can have such a fast update rate that is taking into account the needs of users. Users using our study materials must be the first group of people who come into contact with new resources. When you receive an update reminder from CIMAPRO15-P01-X1-ENG practice questions, you can update the version in time and you will never miss a key message. If you use our study materials, you must walk in front of the reference staff that does not use valid CIMAPRO15-P01-X1-ENG real exam.

Privacy protection

The loss of personal information in the information society is indeed very serious, but CIMAPRO15-P01-X1-ENG guide materials: P1 - Management Accounting Question Tutorial can assure you that we will absolutely protect the privacy of every user. Our study materials users are all over the world, is a very international product, our study materials is also very good in privacy protection. No matter where you are or what you are, CIMAPRO15-P01-X1-ENG practice questions promises to never use your information for commercial purposes. If you attach great importance to the protection of personal information and want to choose a very high security product, CIMAPRO15-P01-X1-ENG real exam is definitely your first choice.

CIMAPRO15-P01-X1-ENG guide materials: P1 - Management Accounting Question Tutorial really attach great importance to the interests of users. In the process of development, it also constantly considers the different needs of users. According to your situation, our study materials will tailor-make different materials for you. The CIMAPRO15-P01-X1-ENG practice questions that are best for you will definitely make you feel more effective in less time. The cost of studying materials is really very high. Selecting our study materials is definitely your right decision. Of course, you can also make a decision after using the trial version. With our CIMAPRO15-P01-X1-ENG real exam, we look forward to your joining.

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A major company sells a range of electrical, clothing and homeware products through a chain of department stores. The main administration functions are provided from the company's head office. Each department store has its own warehouse which receives goods that are delivered from a central distribution center.
The company currently measures profitability by product group for each store using an absorption costing system. All overhead costs are charged to product groups based on sales revenue. Overhead costs account for approximately one-third of total costs and the directors are concerned about the arbitrary nature of the current method used to charge these costs to product groups.
A consultant has been appointed to analyses the activities that are undertaken in the department stores and to establish an activity based costing system.
The consultant has identified the following data for the latest period for each of the product groups for the X Town store:

Calculate the total profit for each of the product groups:
.... using the current absorption costing system;

A) The profit or loss in $ was.... Clothing (175); Electrical 86; Homeware 22
B) The profit or loss in $ was.... Clothing 122; Electrical 56; Homeware (178)
C) The profit or loss in $ was.... Clothing 85; Electrical 36; Homeware (28)
D) The profit or loss in $ was.... Clothing 192; Electrical (56); Homeware 148

2. 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 B
B) Project A
C) Project D
D) Project C

3. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) The variable cost per tray = $0.75; The fixed cost = $ 490 000
B) The variable cost per tray = $0.85; The fixed cost = $ 530 000
C) The variable cost per tray = $0.45; The fixed cost = $ 320 000
D) The variable cost per tray = $0.65; The fixed cost = $ 550 000

4. 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 traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

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

5. 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.
What was the material price planning variance for ingredient B?

A) The material price planning variance - Ingredient B was $54 000 F
B) The material price planning variance - Ingredient B was $57 000 F
C) The material price planning variance - Ingredient B was $64 000 F
D) The material price planning variance - Ingredient B was $59 000 F

Solutions: