Payment with Credit Card ensures your security

We are committed to provide a safe payment environment and protect every customer from personal and property harm when shopping for CIMAPRO15-P01-X1-ENG test questions: P1 - Management Accounting Question Tutorial. As is well-known, Credit Card is the most reliable and safe payment system in the world, which has brought great convenience to the public while purchasing our CIMAPRO15-P01-X1-ENG pass for sure materials. Our company has a long-term cooperation with Credit Card in order to ensure your security in our payment platform. For consideration of your requirement about buying CIMAPRO15-P01-X1-ENG test questions, we also improve the payment system together with Credit Card.

Special offer is irregularly scheduled

One of our promotion activities is that we have irregular special offer for CIMAPRO15-P01-X1-ENG test questions: P1 - Management Accounting Question Tutorial to return your favor. You can pay attention to our website, once there has a discount, you can join in and purchase high pass-rate P1 - Management Accounting Question Tutorial test dumps at a lower price. To meet demands of the new and old customers, our exam products will be sold at a reasonable price. Therefore, don't hesitate to order our CIMA CIMAPRO15-P01-X1-ENG testking materials you will definitely win a bargain.
It's our great honor to support you while you have any problem about CIMAPRO15-P01-X1-ENG test questions: P1 - Management Accounting Question Tutorial, please do not hesitate to contact us. We wish you good luck to pass the CIMA P1 - Management Accounting Question Tutorial actual exam.

After purchase, Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Regarding the process of globalization, we need to keep pace with its tendency to meet challenges. CIMAPRO15-P01-X1-ENG test questions: P1 - Management Accounting Question Tutorial is a stepping stone for you to stand out from the crowd. Nowadays, having knowledge of CIMA technology becomes widespread, if you grasp a solid science and technology, you are sure to get a well-paid job and be promoted in a short time. Those who have got the CIMAPRO15-P01-X1-ENG test questions: P1 - Management Accounting Question Tutorial convincingly demonstrate their abilities in this industry. Most of them give us feedback that they have learnt a lot from our CIMAPRO15-P01-X1-ENG test online and think it has a lifelong benefit. They have more competitiveness among fellow workers and are easier to be appreciated by their boss. In fact, the users of our CIMAPRO15-P01-X1-ENG pass for sure materials have won more than that, but a perpetual wealth of life.

Free updating in a year

10 years dedication of the CIMAPRO15-P01-X1-ENG test questions: P1 - Management Accounting Question Tutorial is only for help you pass test. Our experts have specialized in CIMA technology and constantly upgraded the system to offer you the P1 - Management Accounting Question Tutorial latest test dumps. With our products, you can face any difficulties in the actual test. You will receive an email with the updated CIMAPRO15-P01-X1-ENG test dumps once there are some updated within one year after you purchase.

Download the free trial before you pay

You have no need to worry about regretting purchasing the CIMAPRO15-P01-X1-ENG pass for sure materials you don't want. It's available to freely download a part of our CIMAPRO15-P01-X1-ENG test questions: P1 - Management Accounting Question Tutorial from our web pages before you decide to buy. We strongly suggest you to have a careful choice, for we sincere hope that you will find a suitable CIMAPRO15-P01-X1-ENG test PDF to achieve success. Before you pay, you can also make clear how to use our CIMAPRO15-P01-X1-ENG pass for sure materials properly in our website and any questions will be answered at once.

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. PL currently earns an annual contribution of $2,880,000 from the sale of 90,000 units of product B. Fixed costs are $800,000 per annum.
The management of PL is considering reducing the selling price per unit to $48. The estimated levels of demand at the revised selling price and the probabilities of them occurring are as follows:

Calculate the probability that the profit will increase from its current level if the selling price is reduced to $48.

A) The probability therefore that the contribution will exceed $2,880,000 is 70%.
B) The probability therefore that the contribution will exceed $2,880,000 is 50%.
C) The probability therefore that the contribution will exceed $2,880,000 is 90%.
D) The probability therefore that the contribution will exceed $2,880,000 is 40%.

2. XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximax criterion the project chosen would be:

A) Project C
B) Project B
C) Project A
D) Project D

3. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.

A) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
B) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
C) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
D) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
E) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
F) Profit Per Machine using ABC: Small $376, Medium $2341, Large $986

4. 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) $1390
C) $1510
D) $1210

5.
Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)

A) Sensitivity analysis enables a company to assess the risk associated with a project.
B) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.
C) Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.
D) Sensitivity analysis enables identification of fixed costs that are of special significance.

Solutions: