Reasonable price with sufficient contents

After realizing about the usefulness of the CIMAPRO15-P01-X1-ENG test torrent, you may a little worry about price of our excellent questions, will they be expensive? The answer is not! All our products are described by users as excellent quality and reasonable price, which is exciting. So you do not need to splurge large amount of money on our CIMA CIMAPRO15-P01-X1-ENG learning materials, and we even give discounts back to you as small gift, so you do not worry about squandering money or time, because is impossible. Our CIMAPRO15-P01-X1-ENG dumps VCE questions are of great importance with inexpensive prices, there are constantly feedbacks we received from exam candidates, which inspired us to do better in the future. We never satisfy the achievements at present, and just like you, we never stop the forward steps.

The society is becoming high-efficient in every aspect. If you are worried about your CIMA CIMAPRO15-P01-X1-ENG exam, our CIMAPRO15-P01-X1-ENG test torrent materials are also high-efficient study guide for your preparing. Time is life. Efficiency is base of the economics. CIMAPRO15-P01-X1-ENG learning materials will help you prepare with less time so that you can avoid doing much useless work.

How to make yourself stand out? Many candidates will feel confused when they want to change their situation. Now it is the chance. Our CIMAPRO15-P01-X1-ENG dumps VCE will help you pass exam and obtain a certification. That is to say passing the tests such as CIMAPRO15-P01-X1-ENG test torrent is of great importance, and we are here to provide CIMAPRO15-P01-X1-ENG learning materials for your best choice. To get a deeper understanding of the CIMAPRO15-P01-X1-ENG dumps VCE, let me give you an explicit introduction of the questions firstly.

Easy pass with our exam questions

The CIMAPRO15-P01-X1-ENG exam braindumps will help you pass the important exam easily and successfully. Furthermore, boost your confidence to pursue your dream such as double your salary, get promotion and become senior management in your company. So by using our CIMA CIMAPRO15-P01-X1-ENG real questions, you will smoothly make it just like a piece of cake. According to the experience of former clients, you can make a simple list to organize the practice contents of the CIMAPRO15-P01-X1-ENG dumps materials and practice it regularly, nearly 20-30 hours you will get a satisfying outcome.

After purchase, Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Great social recognitions

Our CIMAPRO15-P01-X1-ENG test torrent have gained social recognitions in international level around the world and build harmonious relationship with customers around the world for the excellent quality and accuracy of them over ten years. We gain the honor for our longtime pursuit and high quality of CIMAPRO15-P01-X1-ENG learning materials, which is proven to be useful by clients who passed the CIMA CIMAPRO15-P01-X1-ENG dumps VCE questions exam with passing rate up to 95 to 100 percent! So our products with great usefulness speak louder than any other kinds of advertising. The clients and former users who buy our CIMAPRO15-P01-X1-ENG exam bootcamp recommend it to people around them voluntarily. All these actions are due to the fact that we reach the expectation and help them more than they imagined before. We also encourage customers about second purchase about other needs of various areas we offering. All the CIMAPRO15-P01-X1-ENG test dumps are helpful, so our reputation derives from quality.

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. 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.
Discuss the usefulness of the planning and operational variances calculated for TP's management.
Select ALL the TRUE statements.

A) 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.
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) 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.
D) 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).
E) Standards that failed to anticipate known market trends when they were set will reflect faulty standard setting.

2. RS is a travel company providing daily tours of a major European capital city. The market is highly competitive and RS has commissioned some market research to help with the pricing decision for a new tour. The research identified the probability of three possible market conditions and the number of tickets that would be sold each day at three different price levels.

Demonstrate, using a decision tree and based on expected value, which ticket price RS should choose.

A) RS should charge a ticket price of $75
B) RS should charge a ticket price of $90.
C) RS should charge a ticket price of $100.
D) RS should charge a ticket price of $70.
E) RS should charge a ticket price of $80.

3. 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.
What was the budgeted machine set up cost per unit of product Q?

A) $0.48 per unit
B) $0.39 per unit
C) $0.56 per unit
D) $0.37 per unit

4. RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and
800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
(Refer to previous 2 questions.)
You have now presented your optimum production plan to the purchasing and production managers of RT.
During your presentation it became clear that the predicted resource restrictions were rather optimistic. In fact, the managers agreed that the availability of all of the resources could be as much as 10% lower than their original predictions.
Assuming that RT completes the order with the commercial customer, and using linear programming, show the optimum production plan for RT for June 2010 on the basis that the availability of all resources is 10% lower than originally predicted.

A) The optimal plan is to produce 520 units of Product R and 620 units of product T in addition to the contract.
B) The optimal plan is to produce 450 units of Product R and 690 units of product T in addition to the contract.
C) The optimal plan is to produce 550 units of Product R and 650 units of product T in addition to the contract.
D) The optimal plan is to produce 560 units of Product R and 670 units of product T in addition to the contract.
E) The optimal plan is to produce 510 units of Product R and 720 units of product T in addition to the contract.
F) The optimal plan is to produce 500 units of Product R and 550 units of product T in addition to the contract.

5. THS produces two products from different combinations of the same resources. Details of the products are shown below:

Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS's profit in the month.

A) The solution (from the graph0 is to produce 375 units of E and 750 units of R.
B) The solution (from the graph0 is to produce 495 units of E and 670 units of R.
C) The solution (from the graph0 is to produce 495 units of E and 470 units of R.
D) The solution (from the graph0 is to produce 375 units of E and 870 units of R.
E) The solution (from the graph0 is to produce 675 units of E and 470 units of R.
F) The solution (from the graph0 is to produce 475 units of E and 770 units of R.

Solutions: