For most IT workers, how to pass CIMA certification valid test quickly and effectively is really big headache to trouble them. Everybody knows that CIMA Certification valid test is high profile and is hard to pass. Most candidates desire to get success in the CIMAPRO15-P01-X1-ENG real braindumps but they failed to find a smart way to pass actual test. So choosing right study materials is very necessary and important in the P1 - Management Accounting Question Tutorial valid test. As a professional certification dumps provider, our website aim to offer our candidates latest CIMAPRO15-P01-X1-ENG P1 - Management Accounting Question Tutorial braindumps pdf and valid test answers to ensure everyone get high score in real exam. We not only provide you with the most reliable P1 - Management Accounting Question Tutorial braindumps torrent, but also provide you with the most comprehensive service.

Our CIMAPRO15-P01-X1-ENG real braindumps are written by a team of CIMA experts and certified trainers who focused on the study of CIMA valid test more than 10 years. In order to keep the accuracy of real questions, our colleagues always check the updating of P1 - Management Accounting Question Tutorial valid dumps. So you can rest assured the pass rate of our CIMA Certification valid dumps. Before you purchase, there are free demo of P1 - Management Accounting Question Tutorial exam braindumps to download for your reference. After you bought, you just need to spend your spare time to practice P1 - Management Accounting Question Tutorial braindumps pdf.

Comparing to attending training institutions, the latest P1 - Management Accounting Question Tutorial braindumps pdf can not only save your time and money, but also ensure you pass P1 - Management Accounting Question Tutorial valid test quickly at first attempt. Choosing right study materials is a smart way for most office workers who have enough time and energy to attending classes about P1 - Management Accounting Question Tutorial braindumps torrent. With the help of our website, you just need to spend one or two days to practice P1 - Management Accounting Question Tutorial valid vce and remember the test answers; the actual test will be easy for you.

After you bought CIMAPRO15-P01-X1-ENG real braindumps from our website, you will enjoy one-year free update. Once there are latest versions released, we will send the updating P1 - Management Accounting Question Tutorial valid dumps to your email, you just need to check your mailbox.

We adhere to the principle of No Help, Full Refund. If you lose exam with our P1 - Management Accounting Question Tutorial braindumps torrent, we will full refund after confirm your score report. Also you can choose to wait the updating of P1 - Management Accounting Question Tutorial braindumps pdf or free change to other dumps if you have other test. There are 24/7 customer assisting to support you. Please feel free to contact us if you have any questions.

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.)

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine, using the current basis for charging the costs of support activities to machines.

A) The profit per machine for the medium machine was: $1376
B) The profit per machine for the medium machine was: $1276
C) The profit per machine for the medium machine was: $1250
D) The profit per machine for the medium machine was: $1350

2. 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) The solution from the graph is to produce 312 units of J and 295 units of L. (A simplex solution shows the true optimum to be 312.333 units of J and 294.999 units of L.)
B) The solution from the graph is to produce 330 units of J and 290 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 293.333 units of L.)
C) The solution from the graph is to produce 315 units of J and 290 units of L. (A simplex solution shows the true optimum to be 316.333 units of J and 293.333 units of L.)
D) The solution from the graph is to produce 330 units of J and 280 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 283.333 units of L.)
E) The solution from the graph is to produce 317 units of J and 270 units of L. (A simplex solution shows the true optimum to be 316.666 units of J and 269.666 units of L.)
F) The solution from the graph is to produce 310 units of J and 280 units of L. (A simplex solution shows the true optimum to be 308.333 units of J and 283.333 units of L.)

3. 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 $80.
B) RS should charge a ticket price of $75
C) RS should charge a ticket price of $70.
D) RS should charge a ticket price of $100.
E) RS should charge a ticket price of $90.

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 the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?

A) $1390
B) $1510
C) $1485
D) $1210

5. A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.

Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

A) D, E, F
B) F, D, F
C) D, E, F
D) E, D, F

Solutions: