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CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) The variable cost per tray = $0.75; The fixed cost = $ 490 000
B) The variable cost per tray = $0.45; The fixed cost = $ 320 000
C) The variable cost per tray = $0.85; The fixed cost = $ 530 000
D) The variable cost per tray = $0.65; The fixed cost = $ 550 000

2. 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 activity-based costing.

A) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
B) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
C) Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
D) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
E) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
F) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946

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

4. The term 'budgetary slack' refers to the:

A) Intentional over estimation of costs and/or under estimation of revenue in a budget
B) Difference between budgeted capacity utilization and full capacity
C) Difference between the budgeted output and the actual output
D) Lead time between the preparation of the functional budgets and the approval of the master budget by senior management

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: