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

Free CIMA CIMAPRO19-P01-1 Real Questions (page: 53)

CIMAPRO19-P01-1 PDF — 260 Questions

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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A
Anonymous User
4/15/2026 4:42:07 AM

Question 528:

  • Correct answer: NSG flow logs for NSG1 (Option B)

  • Why:
- Traffic Analytics uses NSG flow logs to analyze traffic patterns. You must have NSG flow logs enabled for the NSGs you want to monitor. - An Azure Log Analytics workspace is also required to store and query the traffic data. - Network Watcher must be available in the subscription for traffic analytics to function.
  • What to configure (brief steps):
- Ensure Network Watcher is enabled in the East US region (for the subscription/region). - Enable NSG flow logs on NSG1. - Ensure a Log Analytics workspace exists and is accessible (read/write) so Traffic Analytics can store and query logs.
  • Why other options aren’t correct:
- “Diagnostic settings for VM1” or “Diagnostic settings for NSG1” alone don’t guarantee flow logs are captured and sent to Log Analytics, which Traffic Analytics relies on. - “Insights for VM1” is not how Traffic Analytics collects traffic data.

Hamburg, Germany
A
Anonymous User
4/15/2026 2:43:53 AM

Question 23:
The correct answer is Domain admin (option B), not Fabric admin.

  • Domain admin provides domain-level management: create domains/subdomains and assign workspaces within those domains, which matches the tasks while following least privilege.
  • Fabric admin is global-level access and is more privileges than needed for this scenario (it would grant broader control across the Fabric environment).

Kottayam, India
A
Anonymous User
4/14/2026 12:31:34 PM

Question 2:
For question 2, the key concept is the Longest Prefix Match. Routers pick the route whose subnet mask is the most specific (largest prefix length) that still matches the destination IP.
From the options:

  • A) 10.10.10.0/28 ? 10.10.10.0–10.10.10.15
  • B) 10.10.13.0/25 ? 10.10.13.0–10.10.13.127
  • C) 10.10.13.144/28 ? 10.10.13.144–10.10.13.159
  • D) 10.10.13.208/29 ? 10.10.13.208–10.10.13.215

The destination Host A’s IP must fall within 10.10.13.208–10.10.13.215 for the /29 to be the best match. Since /29 is the longest prefix among the matching options, Router1 will use 10.10.13.208/29.
Thus, the correct answer is D.

Canada
S
srameh
4/14/2026 10:09:29 AM

Question 3:

  • Correct answer: Phase 4, Post Accreditation

  • Explanation:
- In DITSCAP, the four phases are: - Phase 1: Definition (concept and requirements) - Phase 2: Verification (design and testing) - Phase 3: Validation (fielding and evaluation) - Phase 4: Post Accreditation (ongoing operations and lifecycle management) - The description—continuing operation of an accredited IT system and addressing changing threats throughout its life cycle—fits the Post Accreditation phase, which covers operations, maintenance, monitoring, and reauthorization as threats and environment evolve.

France
O
onibokun10
4/13/2026 7:50:14 PM

Question 129:
Correct answer: CNAME

  • A CNAME record creates an alias for a domain, so newapplication.comptia.org will resolve to whatever IP address www.comptia.org resolves to. This ensures both names point to the same resource without duplicating the IP.
  • Why not the others:
- SOA defines authoritative information for a zone. - MX specifies mail exchange servers. - NS designates name servers for a zone.
  • Notes: The alias name (newapplication.comptia.org) should not have other records if you use a CNAME for it, and CNAMEs aren’t used for the zone apex (root) domain. This scenario uses a subdomain, so a CNAME is appropriate.

Swindon, United Kingdom
A
Anonymous User
4/13/2026 6:29:58 PM

Question 1:

  • Correct answer: C

  • Why this is best:
- Uses OS Login with IAM, so SSH access is granted via Google accounts rather than distributing per-user SSH keys. - Granting the compute.osAdminLogin role to a Google group gives admin access to all team members in a centralized, auditable way. - Access is auditable: Cloud Audit Logs show who accessed which VM, satisfying the security requirement to determine who accessed a given instance.
  • How it works:
- Enable OS Login on the project/instances (enable-oslogin metadata). - Add the team’s

Germany
A
Anonymous User
4/13/2026 1:00:51 PM

Question 2:

  • Answer: D. Azure Advisor

  • Why: To view security-related recommendations for resources in the Compute and Apps area (including App Service Web Apps and Functions), you use Azure Advisor. Advisor surfaces personalized best-practice recommendations across resources, including security, and shows which resources are affected and the severity.

  • Why not the others:
- Azure Log Analytics is for ad-hoc querying of telemetry, not for viewing security recommendations. - Azure Event Hubs is for streaming telemetry data, not for security recommendations.
  • Quick tip: In the portal, navigate to Azure Advisor and check the Security recommendations for App Services to see actionable items and affe

    Brazil
D
Don
4/11/2026 5:36:42 AM

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Hamburg, Germany
M
Mogae Malapela
4/8/2026 6:37:56 AM

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Gaborone, Botswana
A
Anon
4/6/2026 5:22:54 PM

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Amsterdam, The Netherlands
L
LRK
3/22/2026 2:38:08 PM

For Question 7 - while the answer description indicates the correct answer, the option no. mentioned is incorrect. Nice and Comprehensive. Thankyou

Paris, France
R
Rian
3/19/2026 9:12:10 AM

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United States
G
Gerrard
3/18/2026 6:58:37 AM

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United States
V
Vineet Kumar
3/6/2026 5:26:16 AM

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Anonymous
J
Joe
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UNITED STATES
N
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Anonymous
A
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Anonymous
J
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INDIA
S
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INDIA
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NEW ZEALAND
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