Meticulous experts

Our company sincerely invited many professional and academic experts who are diligently keeping eyes on accuracy and efficiency of CIMAPRO15-P01-X1-ENG practice materials for many years, which means the CIMA Certification valid cram are truly helpful and useful. With a bunch of experts who are intimate with exam at hand, our CIMAPRO15-P01-X1-ENG practice materials are becoming more and more perfect in all aspects. So our reputed CIMAPRO15-P01-X1-ENG valid cram will be your best choice. The exam may be quite complicated and difficult for you, but with our CIMAPRO15-P01-X1-ENG training vce, you can pass it easily.

Dear friends, as you know, the exam date is approaching, and we must here arouse your attention that you have limited time. How to smoothly pass the CIMAPRO15-P01-X1-ENG practice exam and get the desirable certificate is very important. Our CIMAPRO15-P01-X1-ENG valid cram is full of important knowledge to assimilate. And by make full use of these contents, many former customer have realized their dreams. So many people assign their success to our CIMAPRO15-P01-X1-ENG prep torrent. Our CIMAPRO15-P01-X1-ENG practice materials are the fruitful outcome of our collective effort. Now please get acquainted with our CIMAPRO15-P01-X1-ENG practice materials as follows.

Stimuli of final aim

Best CIMA practice materials like ours like catalyst to stimulate your efficiency to pass the exam. They cover the most essential knowledge and the newest information the society required now. All content are compiled by elites in this area and they also update our P1 - Management Accounting Question Tutorial vce guide to supplement more information into them frequently. Once we have the new renewals, we will send them to your mailbox. We serve as a companion to help you resolve any problems you may encounter in your review course. You can trust our CIMAPRO15-P01-X1-ENG practice questions as well as us.

Instant Download: Our system will send you the CIMAPRO15-P01-X1-ENG braindumps files you purchase in mailbox in a minute after payment. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Perfect products

Coherent arrangement of the most useful knowledge about the CIMAPRO15-P01-X1-ENG practice exam makes us be perfect among the market all these years. With the combination of effort and profession, we have become the leading products in this area. And our CIMAPRO15-P01-X1-ENG practice materials are being tested viable with the trial of time. After using our CIMA prep torrent, they all get satisfactory outcomes such as pass the exam smoothly. If you failed the exam with our CIMAPRO15-P01-X1-ENG practice materials, we promise to give back full refund. Or you can request to free change other version. It is up to you and we are willing to offer help. We have always been received positive compliments on high quality and accuracy of our CIMAPRO15-P01-X1-ENG practice materials. And we treat those comments with serious attitude and never stop the pace of making our CIMA CIMAPRO15-P01-X1-ENG practice materials do better.

Free demos

We offer free demos on approval and give you chance have an experimental trial. To some regular customers who trust our CIMA Certification practice questions, they do not need to download them but to some other new buyers, our demos will help you have a roughly understanding of our CIMAPRO15-P01-X1-ENG pdf guide. After browsing our demos you can have a shallow concept. If you want to get to know the most essential content, place your order as soon as possible, you will not regret.

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

A) The solution from the graph is to produce 315 units of J and 290 units of L. (A simplex solution shows the true optimum to be 316.333 units of J and 293.333 units of L.)
B) The solution from the graph is to produce 330 units of J and 280 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 283.333 units of L.)
C) The solution from the graph is to produce 317 units of J and 270 units of L. (A simplex solution shows the true optimum to be 316.666 units of J and 269.666 units of L.)
D) The solution from the graph is to produce 330 units of J and 290 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 293.333 units of L.)
E) The solution from the graph is to produce 312 units of J and 295 units of L. (A simplex solution shows the true optimum to be 312.333 units of J and 294.999 units of L.)
F) The solution from the graph is to produce 310 units of J and 280 units of L. (A simplex solution shows the true optimum to be 308.333 units of J and 283.333 units of L.)

2. Explain why sensitivity analysis is useful when dealing with uncertainty in project appraisal.
Select all the true statements.

A) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome
B) In project appraisal, an analysis can be made if all the key variables to ascertain by how much variable would need to change before the net present value (NPV) reaches zero i.e. the indifference point.
C) Sensitivity analysis enables a company to determine the effect of changes to fixed costs on the planned outcome
D) In project appraisal, in analysis can be made of all the key variables to ascertain by how much each variable would need to change before the net present value (NPV) reaches 100% i.e. the maximum point.

3. LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.

A) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
B) Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
C) Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
D) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
E) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699

4. JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

The optimal solution in the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil
Direct material A $11.70
Explain the relevance of these values to the management of JRL.
What is the additional contribution that can be earned?

A) Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $5, 825
B) Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 825
C) Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $3, 825
D) Thus the additional contribution that can be earned and therefore the penalty value at which WRX would decide not to supply the major customer order in full is $4, 570

5. 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) F, D, F
D) D, E, F

Solutions: