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CIMA CIMAPRO19-P01-1 Exam

P1 Management Accounting

Total Questions: 260

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CIMA CIMAPRO19-P01-1 Questions

Q1.

Select the benefits to a company of using sensitivity analysis in investment appraisal.

(Select all the true statements.)

Q2.

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?

Q3.

A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.

q3_CIMAPRO19-P01-1

q3_CIMAPRO19-P01-1

Discuss the benefits of flexible budgeting for planning and control purposes.

Select all the true statements.

Q4.

A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.

q4_CIMAPRO19-P01-1

Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

Q5.

A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.

q5_CIMAPRO19-P01-1

q5_CIMAPRO19-P01-1

Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

Solutions:
Question: 1 Answer: A, B, D
Question: 2 Answer: D
Question: 3 Answer: C, D, E
Question: 4 Answer: A
Question: 5 Answer: B

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