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

1. JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

A) Optimum plan (including major customer order) is therefore:
W 900 units
R 650 units
X 2,000 units
B) Optimum plan (including major customer order) is therefore:
W 950 units
R 750 units
X 2,300 units
C) Optimum plan (including major customer order) is therefore:
W 910 units
R 800 units
X 2,200 units
D) Optimum plan (including major customer order) is therefore:
W 1, 000 units
R 600 units
X 2,000 units
E) Optimum plan (including major customer order) is therefore:
W 900 units
R 700 units
X 2,100 units

2. Explain how probability analysis could be used to assess the risk of the evaluated projects.
Select all the true statements.

A) The probabilities can be combined to calculate the expected value of each cash flow element and of the project as a whole
B) The net present value (NPV) of the project, if all high, low or medium estimates occurred, can be calculated along with the combined probabilities of their occurrence.
C) The company can determine a range of possible outcomes for each of the cash flows in the project, for example, a high, low and medium estimate of each cash flow could be determined.
D) The NPVs of a sample range of possible outcomes and the probability of each NPV can be calculated. If a small sample is taken the distribution of outcomes can be used to calculate the zero activities deviation of the NPVs and the probability of success of the projects.

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

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

4. '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) 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.
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) 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.
E) An incremental; approach is not as easy and fast to implement than other forms of budgeting approaches e.g. zero based budgeting.
F) The main advantage of incremental budgeting is that the cost of past activities becomes fixed and any inefficiencies or wastage is perpetuated.

5. 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 $64 000 F
B) The material price planning variance - Ingredient B was $59 000 F
C) The material price planning variance - Ingredient B was $57 000 F
D) The material price planning variance - Ingredient B was $54 000 F

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