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CIMA P1 - Management Accounting Question Tutorial 認定 CIMAPRO15-P01-X1-ENG 試験問題：

問題 #1

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 85; Electrical 36; Homeware (28)
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 (175); Electrical 86; Homeware 22

問題 #2

Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)

A. Sensitivity analysis enables identification of fixed costs that are of special significance.
B. Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.
C. Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.
D. Sensitivity analysis enables a company to assess the risk associated with a project.

問題 #3

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

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

問題 #4

A university is trying to decide whether or not to advertise a new post-graduate degree programme. The number of students starting the programme is dependent on economic conditions. If conditions are poor, it is expected that the programme will attract 40 students without advertising. There is a 60% chance that economic conditions will be poor. If economic conditions are good it is expected that the programme will attract only 20 students without advertising. There is a 40% chance that economic conditions will be good.
If the programme is advertised and economic conditions are poor, there is a 65% chance that the advertising will stimulate further demand and student numbers will increase to 50. If economic conditions are good, there is a 25% chance the advertising will stimulate further demand and numbers will increase to 25 students.
The profit expected, before deducting the cost of advertising, at different levels of student numbers are as follows:

The cost of advertising the programme will be $15,000.
Required:
Demonstrate, using a decision tree, whether the programme should be advertised.

A. No, the programme should not be advertised as there will be a loss $82 000
B. Yes, the programme should be advertised as the profit will be $92 000
C. Yes, the programme should be advertised as the profit will be $82 000
D. No, the programme should not be advertised as there will be a loss $92 000

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

解説：