CIMAPRO19-P01-1 무료 덤프문제 온라인 액세스
| 시험코드: | CIMAPRO19-P01-1 |
| 시험이름: | Management Accounting |
| 인증사: | CIMA |
| 무료 덤프 문항수: | 258 |
| 업로드 날짜: | 2026-06-02 |
Company XPP sells a perishable product that has to be produced each day in anticipation of the following day's sales.
Any product remaining unsold at the end of the day following production is wasted.
The payoff table below shows the daily profit or loss depending on the amounts produced and sold.
A new ordering system is being discussed with customers.
The new system would require customers to order in advance to enable production each day of the following day's sales quantity, thus eliminating waste.
What is the expected increase in average daily profit if the new system is accepted by customers?
Give your answer as a whole number.
Information about a company's only two products is as follows:
The revenue from the products must be in the constant mix of 2U:3V. Budgeted monthly sales revenue is $110,000.
Fixed costs are $23,095 each month.
To the nearest $10, what is the budgeted monthly margin of safety in terms of sales revenue?
A company sells three products A, B and C in a ratio of 2:2:3.
Each unit of A,B and C earns a contribution of $4.00, $2.00 and $4.00 respectively. Production fixed costs are $69,000 each month and selling fixed costs are $13,000 each month.
The company holds no inventory. The management accountant wants to know the total number of units needed to break-even. However, he is unsure about how to calculate the weighted average contribution per unit or what category of fixed cost to use.
Place the amounts given to complete the table in order to calculate the total number of units to break even.
Your company operates using TQM. As the accountant you have been tasked with producing a quality report so that management can understand how well their new range of products is being received and how the quality of the products has improved. In order to produce the report you have requested information from different departments, but you soon realise not all the information is relevant. You have information regarding the following:
Cost of downtime Training costs Environmental costs Customer returns and refunds Number of defects per unit Which pieces of information are relevant to your report? Select ALL that apply.