P1試験無料問題集「CIMA Management Accounting 認定」

A. E, D, F

B. D, F, E

C. D, E, F

D. F, D, E

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 $ 1 305 000

D. The total budgeted production overhead cost was $ 1 258 000

E. The total budgeted production overhead cost was $ 1 285 000

A. Yes, the programme should be advertised as the profit will be $82 000

B. No, the programme should not be advertised as there will be a loss $82 000

C. Yes, the programme should be advertised as the profit will be $92 000

D. No, the programme should not be advertised as there will be a loss $92 000

A. The use of planning and operational variances will enable TP's management to draw a distinction between variances caused by factors extraneous to the business and planning errors (planning variances) and variances caused by factors that are within the control of management (operational variances).

B. If planning and operational variances are not distinguished, there is potential for dysfunctional behavior especially where the manager has been operating efficiently and performance is being judged by factors outside the manager's control. In the case of TP it became evident during the period that the prevailing market prices for materials were significantly less than those set during the budget process.

C. Standards that failed to anticipate known market trends when they were set will reflect faulty standard setting.

D. The purchasing manager's performance can't be compared with the adjusted standards that reflect the conditions the manager actually operated under during the reporting period.

E. Where a revision of standards is required due to environmental changes that were not foreseeable at the time the budget was prepared, the planning variances are controllable.

A. A manufacturing resource planning approach to the management of all the company's manufacturing resources including inventory, labour and machine capacity.

B. The technique will not enable managers to track orders through the manufacturing process and will not assist the purchasing and production control departments to move the right amount of material or sub-assemblies at the right time to the right place.

C. The traditional approach to determine material requirements is to monitor inventories constantly; whenever they fall to a predetermined level, a preset order is placed to replenish them. This traditional approach (involving re-order levels and economic order quantity calculations originates in the pre- computer era.

D. It seeks to ensure that resources are available just before they are needed by the next stage of production or dispatch. It also seeks to ensure that resources are delivered only when required so that raw material inventory is kept to a minimum.

E. The correct inventory management system relies on the assumption that there is constant demand.
An MRP system begins with the setting of a master production schedule specifying both the timing and quantity demanded of each of the finished goods items and then works backwards to determine the resource requirements at each stage of the production process.

F. It aims to generate an estimation of materials requirements after taking account of the number of employees quality and waste. The TQS model can be used within MRP provided that the major assumption in the TQS model of constant demand applies.

A. A method determining the sales price by calculating the full cost of the product and adding a percentage mark-up for profit.

B. A method determining the sales price by adding a profit margin onto variable production costs.

C. A method determining the sales price by adding a profit margin onto variable sales costs.

D. A method determining the sales price by calculating full production costs and adding a percentage mark-up for profit.

A. $2466

B. $2305

C. $1808

D. $781

A. The past pattern of seasonal variations must continue in the future.

B. There must be a decreasing trend.

C. There must be an increasing trend.

D. Extrapolation of the trend must be avoided.

E. The past trend must continue in the future.

A. The budgeted income statement and the budgeted cash flow statement only.

B. The budgeted income statement and the budgeted statement of financial position only.

C. The budgeted income statement and budgeted capital expenditure only.

D. The budgeted income statement, the budgeted statement of financial position and the budgeted cash flow statement only.

A. Budgeting forces an organization's management to look ahead and set performance targets.

B. The budget acts as a variable mechanism, with actual results being compared with budget.

C. Another benefit of budgeting is to set targets to motivate managers and optimize their performance.

D. 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.

E. The budget provides an external benchmark against which performance against which performance can be evaluated.

F. 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.

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.

A. The costs of conformance are more important than the costs of non-conformance.

B. The culture of an organisation should be to get things right the first time.

C. Everyone within an organisation should be involved in improving quality.

D. The organisation should rely on inspection to achieve quality standards.

E. There is an acceptable quality level that an organisation must try to achieve.

F. All costs relating to quality should be examined, particularly those relating to failure costs.