CIMA P1 Management Accounting CIMAPRO19-P01-1 Dumps in PDF

Free CIMA CIMAPRO19-P01-1 Real Questions (page: 27)

Which of the following statements is true?

  1. Standard costing is best suited to a stable environment.
  2. Standard costing is focused on achieving zero defects.
  3. Standard costing is focused on delivering quality products to customers.
  4. Standard costing embraces the philosophy of continual improvement.

Answer(s): A



200 units each of components F, G and H are required next period.

All three components are made by skilled labour of which only 4,000 hours are available.

An external supplier is able to supply any requirements of the components.

No inventories are held.

Data for the three components are as follows:



In order to minimise cost, how many units of component H should be purchased from the external supplier?

  1. None
  2. 80
  3. 120
  4. 200

Answer(s): B



A company has to choose between three mutually exclusive projects. Market research has shown that customers could react to the projects in three different ways depending on their preferences. There is a 30% chance that customers will exhibit preferences 1, a 20% chance they will exhibit preferences 2 and a 50% chance they will exhibit preferences 3. The company uses expected value to make this type of decision.

The net present value of each of the possible outcomes is as follows:



A market research company believes it can provide perfect information about the preferences of customers in this market.

What is the maximum amount that should be paid for the information from the market research company?

  1. $145 000
  2. $140 000
  3. $125 000
  4. $135 000

Answer(s): B



DRAG DROP (Drag & Drop is not supported)

The following 5 statements apply the principles of either, both or neither absorption costing and marginal costing.

Place the option labels against the relevant statements.

  1. See Explanation section for answer.

Answer(s): A

Explanation:



A company develops computer software programs to meet each client's specific requirements. The management accountant is considering introducing a standard costing system.

Which THREE of the following are reasons that support the case for the company's introduction of a standard costing system?

  1. It will enable the company to make a direct comparison of costs for each program developed.
  2. It will enable the company to better focus on the quality of its service.
  3. It will provide a system of control.
  4. It will aid the budget setting process.
  5. It will simplify the work-in-progress valuation.

Answer(s): C,D,E



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