CIMA P2 Advanced Management Accounting CIMAPRO19-P02-1 Dumps in PDF

Free CIMA CIMAPRO19-P02-1 Real Questions (page: 3)

An airline company has operated passenger flights with low ticket prices to various airports from a busy airport for several years. It now faces increased competition on a number of its routes and has decided to use the balanced scorecard to monitor its performance.
Which of the following statements are correct?

Select ALL that apply.

  1. Customer satisfaction measures will not be needed because the company pursues a low price strategy for competitive advantage.
  2. The proportion of seats that are occupied on flights could be a suitable measure for the internal business process perspective.
  3. The number of new flights to different destinations could be a suitable measure for the learning and growth perspective.
  4. The number of on time take-offs could be a suitable measure for the internal business process perspective.
  5. Non-financial objectives will be met as a result of financial objectives being achieved.
  6. A survey of passengers could be a suitable measure for the customer perspective.

Answer(s): B,C,D



CORRECT TEXT

The following summarised financial statements have been prepared by JNM's North subsidiary for the year just ended:



Calculate the North subsidiary's Residual Income, assuming that JNM's cost of capital is 10%.

Give your answer to the nearest $ million.

  1. $24 million, 24000000

Answer(s): A



CORRECT TEXT
SQ has the opportunity to invest in project X. The net present value for project X is $12,600. Cash inflows occur in years 1, 2 and 3. The company's cost of capital is 14%.

Calculate the annualized equivalent annuity of project X.

Give your answer to the nearest whole $.

  1. $5429

Answer(s): A



CORRECT TEXT
A company has just received the latest in a series of annual payments; this payment was $620. The annual payments are expected to continue for three more years with each payment being increased by the expected rate of inflation. The real cost of capital is 8% per year and the expected rate of inflation is 6% per year.

What is the present value of the future payments the company expects to receive?

Give your answer to the nearest $.

  1. $1598

Answer(s): A



The following data are available for a division for the latest period.



What is the division's residual income for the period?

  1. 12.50%
  2. 31.25%
  3. $36,000
  4. $3,000

Answer(s): D



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