CIMA CIMA Certification CIMAPRO15-P01-X1-ENG

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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：

問題 #1
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. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960
B. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960
C. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960
D. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960

問題 #2
Explain THREE benefits that organizations gain from using budgetary planning and control systems.
Select ALL the true statements.

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

問題 #3
A master budget comprises the...

A. budgeted income statement and budgeted cash flow statement only.
B. budgeted income statement and budgeted balance sheet only.
C. budgeted income statement, budgeted balance sheet and budgeted cash flow statement only.
D. budgeted income statement and budgeted capital expenditure only

問題 #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 activity-based costing.
What was the profit for the knee procedure, using ABC costing?

A. $781
B. $2466
C. $2305
D. $1808

問題 #5
EF manufactures and sells three products, X, Y and Z. The following production overhead costs are budgeted for next year:

Required:
Calculate the total budgeted production overhead cost for each product using activity based budgeting.

A. The total budgeted production overhead cost was $ 1 258 000
B. The total budgeted production overhead cost was $ 1 285 000
C. The total budgeted production overhead cost was $ 1 305 000
D. The total budgeted production overhead cost was $ 2 195 000
E. The total budgeted production overhead cost was $ 1 188 000

解説：