P1 무료 덤프문제 온라인 액세스

시험코드:P1
시험이름:Management Accounting
인증사:CIMA
무료 덤프 문항수:258
업로드 날짜:2026-06-03
평점
100%

문제 1

A company is considering the use of Material V in a special order.
The material is used regularly and a sufficient quantity of the material is in inventory.
It could also be sold, at just below the current market price, to a local competitor.
What is the relevant cost of Material V to be used in the special contract?

문제 2

You are a trainee management accountant working for a prestigious manufacturing firm. One day you go to a business meeting a business meeting and the managing director is there. They stand up and say that the company is losing too much money through wastage and losses and so they have decided to implement a total quality management system. They go on to say this system will:
1:Allow the company to improve on a consistent and continual basis
2:Allow the company to identify and allocate quality accountability to certain departments
3:Help the company detect error and fraud
Are ALL of these statements correct?

문제 3

A company uses an activity based costing system. The company manufactures three products, details of which are given below:

문제 4

A manufacturing company is preparing the production budget for the forthcoming year.
The following budgeted information has already been obtained:

How many units will need to be produced for the forthcoming year?
Give your answer to the nearest whole number.

문제 5

The following statements relate to the advantage(s) that linear regression has over the high-low method in the analysis of cost behaviour:

Which statement(s) is/are true?

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