CIMAPRO19-P02-1 무료 덤프문제 온라인 액세스

Which of the following activities are included within activity based management (ABM)?
1. Cost reduction
2. Product design decisions
3. Variance analysis
4. Operational control
5. Performance evaluation

• A.1, 3, 4 and 5 only
• B.1, 2 , 4 and 5 only.
• C.All of them.
• D.3, 4 and 5 only.

A new product is being manufactured for the first time. The first unit required 600 minutes of labor to manufacture. It is expected that there will be a 90% learning curve for the first 20 units.
The learning index for a 90% learning curve is - 0.152.
Calculate the expected labor time to manufacture the 10th unit.
Your answer should be given to the nearest whole minute.

Which TWO of the following statements are correct?

• A.Premium pricing is possible when there is a measure of product or service differentiation.
• B.Demand functions can be predicted accurately and the relationship between price and quantity demanded is always constant.
• C.Price is the only factor affecting the demand for products and services.
• D.It is worthwhile for a company to sell further units when the marginal revenue is greater than the marginal cost.
• E.Loss leadership pricing is appropriate for a new product which is not part of a range of products.

Which of the following statements is NOT correct?
Transfer prices between responsibility centers should be set at a level that:

• A.enables profit centre performance to be measured 'commercially'.
• B.provides an artificial selling price that enables the transferring division to earn a return for its efforts and the receiving division to incur a cost for benefits received.
• C.encourages profit centre managers to agree on the amount of goods and services to be transferred at a level that is consistent with organizational aims.
• D.encourages a balance of goal congruence, managerial effort and centralized management.

The money cost of capital is 12%. The expected rate of inflation is 4%. What is the real cost of capital?
Give your answer to 2 decimal places.