質問 1：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 traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
A. E, D, F
B. D, E, F
C. D, E, F
D. F, D, F
正解：D
質問 2：A marketing manager is trying to decide which of four potential selling prices to charge for a new product. The state of the economy is uncertain and may show signs of recession, growth or boom. The manager has prepared a regret matrix showing the regret for each of the possible outcomes depending on the decision made.
If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?
A. $40
B. $45
C. $55
D. $50
正解：B
解説: (Topexam メンバーにのみ表示されます)
質問 3：LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.
A. Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
B. Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
C. Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
D. Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
E. Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
正解：A
解説: (Topexam メンバーにのみ表示されます)
質問 4：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.
What are the benefits for the company that could occur following the introduction of an activity based budgeting system?
Select ALL the correct answers.
A. The approach under an Activity based Budgeting System is to make arbitrary cuts in order to meet overall financial targets.
B. Under a traditional incremental 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 an activity based budgeting system, only resources that are needed to perform activities required to meet the budgeted production and sales volumes are included.
C. 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.
D. Activity Based Budgeting Systems present costs under functional headings i.e. the emphasis is on the nature of the cost. The weakness if this approach is that it gives little indication of the link between the level of activity and the cost incurred.
E. Under an activity based budgeting system, resource allocation is linked to the strategic plan and 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.
正解：B,C,E
解説: (Topexam メンバーにのみ表示されます)
質問 5：GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
A. Labour mix variance: $ 63 000 A
B. Labour efficiency variance: $ 78 000 F
C. Labour yield variance: $ 144 000 A
D. Labour efficiency variance: $ 98 000 A
E. Labour mix variance: $ 66 000 F
F. Labour efficiency variance: $ 78 000 A
G. Labour efficiency variance: $ 88 000 F
H. Labour mix variance: $ 75 000 F
正解：C,E,F
解説: (Topexam メンバーにのみ表示されます)
質問 6：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. E, D, F
B. D, F, E
C. D, E, F
D. F, D, E
正解：D
質問 7：TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:
The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material price planning variance for ingredient B?
A. The material price planning variance - Ingredient B was $57 000 F
B. The material price planning variance - Ingredient B was $54 000 F
C. The material price planning variance - Ingredient B was $59 000 F
D. The material price planning variance - Ingredient B was $64 000 F
正解：B
解説: (Topexam メンバーにのみ表示されます)
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CIMA P1 - Management Accounting Question Tutorial 認定 CIMAPRO15-P01-X1-ENG 試験問題:
1. 
Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)
A) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.
B) Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.
C) Sensitivity analysis enables identification of fixed costs that are of special significance.
D) Sensitivity analysis enables a company to assess the risk associated with a project.
2. Explain the advantages of management participation in budget setting and the potential problems that may arise in the use of the resulting budget as a control mechanism.
Select all the correct answers.
A) Participation in budget setting can cause problems; in particular, managers may attempt to negotiate budgets that they feel are easy to achieve which gives rise to "budget padding" or budgetary slack.
B) Another purpose of a budget is to set targets to motivate managers and optimize their performance.
C) Participation in budget setting can reduce the information asymmetry gap that can arise when targets are imposed by senior management. Imposed targets are likely to make managers feel demotivated and alienated and result in poor performance.
D) A purposes of budgeting is to act as a control mechanism, with actual results being compared against budget.
E) The participation of managers in the budget setting process has several advantages. Managers are more likely to be motivated to achieve the target if they have participated in setting process has several advantages. managers are more likely to be motivated to achieve the target if they have participated in setting the target.
F) Managers will not 'empire build' because they don't believe that the size of their budget reflects their importance within the organization.
3. 'Public sector organizations are often judged by their economy, efficiency and effectiveness. Consequently, they should use an approach to budgeting other than incremental budgeting.' Required:
Explain ONE advantage and TWO disadvantages of public sector organizations using incremental budgeting.
Select all true statements.
A) The main advantage of incremental budgeting is that the cost of past activities becomes fixed and any inefficiencies or wastage is perpetuated.
B) The incremental approach encourages managers in public sector organizations to look at the efficiency and effectiveness of activities undertaken.
C) The incremental approach means that budget holders in public sector organizations will be encouraged to use up this year's budget will be as high as possible.
D) An incremental; approach is not as easy and fast to implement than other forms of budgeting approaches e.g. zero based budgeting.
E) Public sector organizations tend to be fairly complex and in many cases outputs cannot be measured in monetary terms therefore the link between inputs and outputs is difficult to establish. An incremental approach can therefore provide a cost effective approach to budgeting.
F) Under an incremental approach to budgeting, existing operations and the current budgeted allowance for these existing activities are taken as the base level for preparing the budget.
4. 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) $1,390,000
B) $1,300,000
C) $1,950,000
D) $1,780,000
E) $1,400,000
5. A marketing manager is trying to decide which of four potential selling prices to charge for a new product. The state of the economy is uncertain and may show signs of recession, growth or boom. The manager has prepared a regret matrix showing the regret for each of the possible outcomes depending on the decision made.
If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?
A) $40
B) $45
C) $55
D) $50
質問と回答：
質問 # 1
正解： A、B、D | 質問 # 2
正解： A、B、C、D、E | 質問 # 3
正解： C、E、F | 質問 # 4
正解： B | 質問 # 5
正解： B |
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