短時間で合格する

受験者にとって、時間は成功の試験には最も重要な要素です。CIMA CertificationCIMAPRO15-P01-X1-ENG最新で有効な問題集は、最速の配信サービスと短時間の勉強ですべての知識を把握できます。まず、あなたの試験のためのより多くの時間を保証するCIMAPRO15-P01-X1-ENG試験準備資料を購入すると、ファイルはあなたのメールボックスに送られます。ちなみに、あなたはファイルを受けてからすぐにダウンロードします。次に、CIMAPRO15-P01-X1-ENG学習問題集は権威的な専門家によって検証され、あなたは1～2日の学習で試験に合格するのを可能にします。2日以内に世界標準の認証を取得することは目覚しいことではありませんか？はい？最新で有効なCIMAPRO15-P01-X1-ENG問題集を使用しましょう。

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CIMAPRO15-P01-X1-ENG試験予備資料を購入すると、さまざまなVIPメリットを優先的に得られます。まず、CIMAPRO15-P01-X1-ENG試験予備資料を購入してから、一年間の無料更新を受け入れます。一年後、あなたは最新の勉強資料を使って続けたいなら、いくつかの費用を支払うのは必要です。次に、他の試験資料を購入したいなら、いくつかの割引を楽しむことができます。我々はあなたに最も合理な価格やベースライン価格を提供します。

0％のリスクで試験に合格する

あなたはP1 - Management Accounting Question Tutorial認定の必要性を知っており、初めの試しにそれを取得したいと考えています。その後、CIMAPRO15-P01-X1-ENG試験準備教材と一緒に躊躇しないでください。あなたが絶対に望むものを手に入れることができます。なければ、あなたは躊躇している間に、1時間に数万の機会を逃すはずです。CIMAPRO15-P01-X1-ENG試験問題集は最高の専門家チーム、最も権威的な試験項目、ベストのサービスを備えて、あなたは試験に合格するのを助けます。あなたはまだ躊躇うなら、我々はあなたにその事実を示しましょう。データを基に話します。 私たちのフィードバックによると、CIMAPRO15-P01-X1-ENG試験テストエンジンのヒット率は合格率のように100％にアップします。間違いなく、正しい選択を諦める理由がありませんか。

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. LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.

A) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
B) Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
C) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
D) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
E) Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590

2. 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) D, E, F
B) D, F, E
C) F, D, E
D) E, D, F

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 = $0.65; The fixed cost = $ 550 000
D) The variable cost per tray = $0.45; The fixed cost = $ 320 000

4. Explain the advantages of management participation in budget setting and the potential problems that may arise in the use of the resulting budget as a control mechanism.
Select all the correct answers.

A) Another purpose of a budget is to set targets to motivate managers and optimize their performance.
B) A purposes of budgeting is to act as a control mechanism, with actual results being compared against budget.
C) The participation of managers in the budget setting process has several advantages. Managers are more likely to be motivated to achieve the target if they have participated in setting process has several advantages. managers are more likely to be motivated to achieve the target if they have participated in setting the target.
D) Managers will not 'empire build' because they don't believe that the size of their budget reflects their importance within the organization.
E) Participation in budget setting can cause problems; in particular, managers may attempt to negotiate budgets that they feel are easy to achieve which gives rise to "budget padding" or budgetary slack.
F) Participation in budget setting can reduce the information asymmetry gap that can arise when targets are imposed by senior management. Imposed targets are likely to make managers feel demotivated and alienated and result in poor performance.

5. 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 192; Electrical (56); Homeware 148
C) The profit or loss in $ was.... Clothing 122; Electrical 56; Homeware (178)
D) The profit or loss in $ was.... Clothing 85; Electrical 36; Homeware (28)

質問と回答：