CIMA Certification CIMAPRO15-P01-X1-ENG

Itexamdump CIMAPRO15-P01-X1-ENG덤프의 최고의 구매후 서비스

저희 Itexamdump의 전문가들은 거의 매일 모든 덤프가 업데이트 가능한지 체크하고 있는데 업데이트되면 고객님께서 덤프구매시 사용한 메일주소에 따끈따끈한 가장 최신 업데이트된 덤프자료를 발송해드립니다.

고객님께 드린 약속을 꼭 지키려고 항상 최선을 다하고 있습니다. CIMAPRO15-P01-X1-ENG덤프로 가장 퍼펙트한 시험대비를 해보세요. 덤프에는 가장 최근 시험기출문제도 있고 전문가들이 시험출제경향에 따라 예측한 예상문제도 포함되어 있습니다.

만약 불행하게도 시험보는 시점에서 시험문제 변경되어 CIMAPRO15-P01-X1-ENG (P1 - Management Accounting Question Tutorial)시험에서 떨어진다면 고객님께서 지불한 덤프비용을 돌려드릴것입니다. 이와 같이 시험에서 불합격되면 덤프비용을 환불해드려 고객님의 이익을 최대한 보장해드릴려고 하고 있습니다.

CIMAPRO15-P01-X1-ENG시험덤프는 최상의 현명한 선택

Itexamdump에서 출시한 CIMA CIMAPRO15-P01-X1-ENG덤프이 샘플을 받아보시면 저희 사이트의 자료에 믿음이 생길것입니다. CIMAPRO15-P01-X1-ENG덤프 샘플문제외에 저희는 여러가지 서비스를 제공해드려 근심하고 있는 모든 점을 커버해드립니다.

CIMA CIMAPRO15-P01-X1-ENG 덤프를 구매하시면 구매일로부터 일년동안 업데이트서비스를 받을수 있는데 구매한 덤프가 업데이트 될 때마다 1년동안은 가장 최신버전을 무료로 메일로 발송해드립니다.

저희 사이트의CIMAPRO15-P01-X1-ENG덤프자료는 시험패스의 꿈을 현실로 되게 도와드리는 가장 좋은 기회이기에 이 글을 보게 되는 순간 후회없도록CIMAPRO15-P01-X1-ENG 덤프에 대해 알아보시고 이 기회를 잡아 시험패스의 꿈을 이루세요.

응시자 여러분들이CIMAPRO15-P01-X1-ENG 시험을 우수한 성적으로 합격할수 있도록 저희는 적중율 높은 최고품질인CIMAPRO15-P01-X1-ENG덤프를 제공해드리고 있습니다. 믿을수 없다면 저희 사이트에서 CIMAPRO15-P01-X1-ENG시험덤프의 샘플을 다운받아 보세요.

CIMA CIMAPRO15-P01-X1-ENG 시험 요강 주제:

최신 CIMA Certification CIMAPRO15-P01-X1-ENG 무료샘플문제

문제 #1
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. Another benefit of budgeting is to set targets to motivate managers and optimize their performance.
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. The budget provides an external benchmark against which performance against which performance can be evaluated.
F. 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.
G. Budgeting forces an organization's management to look ahead and set performance targets.

문제 #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. Each decision package is evaluated. Its costs are compared to its benefits and net present values or other measures calculated.
B. Some of these packages will be mutually inclusive and will require management to select the best solution to the issue involved.
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. 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.
E. 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.
F. In a public sector body, for example, decision packages will relate to very disparate activities.
G. Some of these packages will be inclusive and will require operations to select the best solution to the issue involved.
H. In a public sector body, for example, decision packages will relate profit making activities.
I. 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.

문제 #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 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.
B. The main advantage of incremental budgeting is that the cost of past activities becomes fixed and any inefficiencies or wastage is perpetuated.
C. 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.
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. The incremental approach encourages managers in public sector organizations to look at the efficiency and effectiveness of activities undertaken.
F. An incremental; approach is not as easy and fast to implement than other forms of budgeting approaches e.g. zero based budgeting.

문제 #4
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.
Prepare a statement which reconciles the flexed budget material cost and the actual material cost. Your statement should include the material price planning variances, and the operational variances including material price, material mix and material yield.
What was the material price planning variance for ingredient A?

A. The Material price planning variance - Ingredient A was $71 000 F
B. The Material price planning variance - Ingredient A was $75 000 F
C. The Material price planning variance - Ingredient A was $72 000 F
D. The Material price planning variance - Ingredient A was $73 000 F

문제 #5
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 is useful for the review of quality systems utilization.
C. 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.
D. Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.

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