CIMAPRO19-P02-1 무료 덤프문제 온라인 액세스

Which of the following statements is TRUE about the activity based costing system when compared to absorption costing method?

• A.ABC will cost less to administer than an absorption costing system
• B.ABC is easier to administer than an absorption costing system
• C.ABC will be less detailed than an absorption costing system
• D.ABC will provide more accurate overhead allocation than absorption costing

When making an investment decision, which THREE of the following are reasons why receiving $1 today is preferable to receiving $1 in the future?

• A.Inflation
• B.Taxation
• C.Depreciation
• D.Re-investment opportunities
• E.Uncertainty

A supermarket group has experienced operational problems during recent years, including a shortage of warehousing space due to increasing turnover and poor inventory management. The product portfolio has expanded considerably. Although this has led to increased sales volume, marketing and logistics costs have increased disproportionately. Non product-specific costs have also increased significantly.
Management is now considering using Direct Product Profitability (DPP).
Which of the following statements are valid in respect of the possible implementation of DPP within the supermarket group?
Select ALL that apply.

• A.DPP should result in improved pricing decisions.
• B.DPP should result in improved supplier relationships.
• C.DPP should result in improved management of storage space.
• D.DPP requires non product-specific costs to be apportioned rather than allocated.
• E.DPP provides summary information on the profitability of each customer group.

Which TWO of the following are examples of management information made possible by the availability of big data?

• A.Real-time inventory management information shared with producers to influence their production plans
• B.A five year history of a company's aged debtor list to assess the long-run effectiveness of credit control
• C.Customer information harvested from social media to target products
• D.Production cycle time analysis to improve production efficiency
• E.Customer profitability analysis to identify key strategic customers

A company is comprised of two divisions, each of which manufactures a single product. Division A manufactures a product which can be sold in a perfect external market or transferred as an intermediate product to division B. Division B finishes the intermediate product and sells this in a perfect external market.
Due to company policy, internal transfers are recorded at the external market price. At this transfer price both divisions make a profit from their activities.
Which of the following will NOT be achieved by the company's transfer pricing policy?

• A.Motivation of divisional managers to produce and sell as much as possible
• B.Divisional autonomy
• C.A fair basis for divisional performance evaluation
• D.Goal congruence