2026년 CIMA Management Accounting 시험을 앞두고 학습 시간 확보가 어려우신가요? KoreaDumps의 CIMAPRO19-P01-1 연습문제 258문항은 핵심 위주로 구성되어 틈새 시간만으로도 충분히 대비하실 수 있습니다.

CIMA CIMAPRO19-P01-1 시험 개요:

CIMA CIMAPRO19-P01-1 시험 요강 주제:

CIMA Management Accounting에 대해 알아야 할 모든 것

최신 CIMA Operational CIMAPRO19-P01-1 무료샘플문제

문제 #1

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

문제 #2

In a manufacturing company, breakeven occurs at which TWO of the following?

A. When revenue is equal to fixed costs
B. When revenue is equal to contribution
C. When fixed costs are equal to contribution
D. When profit is equal to zero
E. When contribution is equal to zero

문제 #3

Find the weighted average contribution per unit using the following information:

A. £5.50
B. £10
C. £2.50
D. £8

문제 #4

A manufacturing company produces and sells a single product.
It is preparing its budget for the next period and expects to breakeven.
Budgeted fixed costs are the same as budgeted variable costs and the budgeted contribution to sales ratio is 50%.
If all budgeted costs decreased by 10%, which of the following statements is true?

A. The contribution to sales margin would increase by more than five percentage points.
B. Total contribution would increase by less than the increase in total profit.
C. Total profit would increase by the same amount as the increase in total contribution.
D. The contribution to sales margin would increase by less than five percentage points.

문제 #5

A time series (TS) is made up of two main components i.e. trend (T) and the seasonal variation (SV).
Which TWO of the following could be used to find the seasonal component of a trend?

A. SV = T - TS
B. SV = TS - T
C. SV = TS / T
D. SV = T / TS
E. SV = TS + T

질문과 대답: