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最新的 CIMA Certification CIMAPRO15-P01-X1-ENG 免費考試真題:

1. QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.
Select TWO potential benefits of using an activity based budgeting system.

A) Activity based budgeting provides a clear framework for understanding the link between turnover and the level of activity.
B) Activity based budgeting allows the identification of value added and non-value added activity and ensures that any budget cuts are made to non-value added activities.
C) Activity based budgeting is useful for the review of quality systems utilization.
D) Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.

2. 'A zero-based budgeting system involves establishing decision packages that are then ranked in order of their relative importance in meeting the organization's objectives'.
Which of the following is true regarding he difficulties that a not-for-profit organization may experience when trying to rank decision packages.
Select ALL true statements.

A) Some of these packages will be mutually inclusive and will require management to select the best solution to the issue involved.
B) In a public sector body, for example, decision packages will relate to very disparate activities.
C) The activities that are being proposed in a budget are described in decision packages. There will often be more than one decision package proposed for an activity.
D) In a public sector body, for example, decision packages will relate profit making activities.
E) The activities that are being proposed in a budget are described in variable packages. There will often be more less than one decision package proposed for an activity.
F) Management may decide to accept packages even though the activity was done last year. In this way the organization is said to be starting from a 100% cost base with each package given due consideration.
G) Management may decide to reject packages even though the activity was done last year. In this way the organization is said to be starting from a zero base with each package given due consideration.
H) Some of these packages will be inclusive and will require operations to select the best solution to the issue involved.
I) Each decision package is evaluated. Its costs are compared to its benefits and net present values or other measures calculated.

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 = $105,306; Distance related costs for next year = $30,590
B) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
C) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
D) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
E) Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699

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) $1808
C) $2466
D) $2305

5. A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material yield variance for August is:

A) $1,340 F
B) $1,740 A
C) $1,840 A
D) $1,590 A
E) $1,340 A

問題與答案：