2026년에는 기다리는 시간마저 아끼시기 바랍니다. KoreaDumps의 CIMAPRO15-P01-X1-ENG 자료는 결제 후 1분 이내에 이메일로 도착하며 67문항 전체를 곧바로 시작하실 수 있습니다.

CIMA CIMAPRO15-P01-X1-ENG 시험 개요:

CIMA CIMAPRO15-P01-X1-ENG 시험 요강 주제:

CIMA P1 - Management Accounting Question Tutorial에 대해 알아야 할 모든 것

최신 CIMA Certification CIMAPRO15-P01-X1-ENG 무료샘플문제

문제 #1

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. 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.
B. 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.
C. 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.
D. 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.
E. The shadow price equals the additional contribution that would be earned from one extra unit of a scarce resource.

문제 #2

A company uses an activity based costing system. The company manufactures three products, details of which are given below:

A. $0.31
B. $0.27
C. $0.35
D. $0.23

문제 #3

A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:

A. $1,300,000
B. $1,400,000
C. $1,390,000
D. $1,780,000
E. $1,950,000

문제 #4

A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system.
The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures, using the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?

A. $1210
B. $1485
C. $1510
D. $1390

문제 #5

RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and
800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
Assuming that RT completes the order with the commercial customer, prepare calculations to show, from a financial perspective, the optimum production plan for June 2010 and the contribution that would result from adopting this plan.
The contribution per unit for R and T will be...?

A. R = $47 per unit. T = $65 per unit
B. R = $45 per unit. T = $66 per unit
C. R = $51 per unit. T = $61 per unit
D. R = $47 per unit. T = $61 per unit

질문과 대답: