CIMA CIMAPRO19-P01-1題庫介紹

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CIMAPRO19-P01-1 考試必讀：考生最常問的幾個問題

最新的 CIMA Operational CIMAPRO19-P01-1 免費考試真題：

問題 #1

Place the components of the time series next to the example about the impact on sales that they best represent.

問題 #2

A medium-sized manufacturing company, which operates in the electronics industry, has employed a firm of consultants to carry out a review of the company's planning and control systems. The company presently uses a traditional incremental budgeting system and the inventory management system is based on economic order quantities (EOQ) and reorder levels. The company's normal production patterns have changed significantly over the previous few years as a result of increasing demand for customized products. This has resulted in shorter production runs and difficulties with production and resource planning.
The consultants have recommended the implementation of activity based budgeting and a manufacturing resource planning system to improve planning and resource management.
Select ALL the benefits for the company that could occur following the introduction of an activity based budgeting system.

A. Under an activity based budgeting system the focus is on existing resources and operations.
Adjustments are then made for changes in activity and price which results in past inefficiencies being perpetuated. Under a traditional budgeting system, only resources that are needed to perform activities required to meet the budgeted production and sales volumes are included.
B. The approach under an activity based system is to make arbitrary cuts in order to meet overall financial targets.
C. ABB systems present costs under functional headings i.e. the emphasis is on the nature of the cost.
The weakness of this approach is that it gives little indication of the link between the level of activity and the cost incurred.
D. Activity based budgeting allows the identification of value added and non-value added activities and ensures that cuts are made to non-value added activities. ABB is also useful for review of capacity utilization.
E. Under an activity based budgeting system, resource allocation is linked to the strategic plan is prepared after considering alternative strategies. This approach ensures that new activities that are required to meet the company's strategic objectives are included in the budget.
F. Activity based techniques including activity based budgeting focus on the outputs of a process rather than the input to the process. This approach provides a clear framework for understanding the link between costs and the level of activity. It allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.

問題 #3

Which of the following are examples of feedforward control?
Select ALL that apply.

A. A target is set for the cash balance at the period end. The balance shown in the cash forecast is compared with the target and action is taken to ensure that the target balance is achieved.
B. Labour costs for individual jobs are forecast. The forecasts are used as the basis to determine the correct selling price to be quoted to the customer.
C. Actual inventory volumes are compared with planned volumes and control action is taken to correct any differences.
D. The sales volume for the next quarter is forecast and compared with the planned volume. If there is a forecast shortfall action is taken to correct the difference.

問題 #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 throughput accounting approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

A. F, D, E
B. D, F, E
C. D, E, F
D. E, D, F

問題 #5

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

問題與答案：