Exam Name: P1 - Management Accounting Question Tutorial
Certification Provider: CIMA
Corresponding Certification: CIMA Certification
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CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Budgetary Control | 25% | - Beyond budgeting and modern approaches - Purpose and types of budgets - Budget preparation techniques - Flexible budgets and budget variances |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Risk and uncertainty concepts - Expected value and probability analysis - Sensitivity and scenario analysis - Decision trees and decision criteria |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Costing concepts and terminology - Throughput, target and lifecycle costing - Activity-based costing (ABC) - Absorption and marginal costing - Standard costing and variance analysis |
| Topic 4: Short-Term Commercial Decision Making | 30% | - Relevant costing principles - Pricing decisions - Make-or-buy and outsourcing decisions - Limiting factor decisions - Cost-volume-profit analysis |
CIMA P1 - Management Accounting Question Tutorial Sample Questions:
QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:
The total budgeted cost of setting up the machines is $74,400.
What was the budgeted machine set up cost per unit of product Q?
- A. $0.56 per unit
- B. $0.37 per unit
- C. $0.39 per unit
- D. $0.48 per unit
Correct Answer: D 🗳️
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Calculate the sensitivity of the investment decision to a change in the annual fixed costs.
By how much should the present value of the fixed cost increase, before this project is not viable?
- A. $9050
- B. $6390
- C. $8675
- D. $7698
Correct Answer: C 🗳️
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A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.
Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
- A. D, E, F
- B. E, D, F
- C. D, E, F
- D. F, D, F
Correct Answer: D 🗳️
TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:
The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively.
TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
Prepare a statement which reconciles the flexed budget material cost and the actual material cost. Your statement should include the material price planning variances, and the operational variances including material price, material mix and material yield.
What was the material price planning variance for ingredient A?
- A. The Material price planning variance - Ingredient A was $71 000 F
- B. The Material price planning variance - Ingredient A was $75 000 F
- C. The Material price planning variance - Ingredient A was $73 000 F
- D. The Material price planning variance - Ingredient A was $72 000 F
Correct Answer: D 🗳️
A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system.
The project team has collected the following data on each of the procedures.
Calculate the profit per procedure for each of the three procedures, using the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?
- A. $1485
- B. $1210
- C. $1510
- D. $1390
Correct Answer: B 🗳️
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