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CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Dealing with Uncertainty in the Short Term | 15% | - Risk and uncertainty concepts - Decision trees and decision criteria - Sensitivity and scenario analysis - Expected value and probability analysis |
| Topic 2: Budgeting and Budgetary Control | 25% | - Flexible budgets and budget variances - Budget preparation techniques - Purpose and types of budgets - Beyond budgeting and modern approaches |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Throughput, target and lifecycle costing - Activity-based costing (ABC) - Standard costing and variance analysis - Absorption and marginal costing - Costing concepts and terminology |
| Topic 4: Short-Term Commercial Decision Making | 30% | - Limiting factor decisions - Relevant costing principles - Make-or-buy and outsourcing decisions - Cost-volume-profit analysis - Pricing decisions |
CIMA P1 - Management Accounting Question Tutorial Sample Questions:
Explain how probability analysis could be used to assess the risk of the evaluated projects.
Select all the true statements.
- A. The company can determine a range of possible outcomes for each of the cash flows in the project, for example, a high, low and medium estimate of each cash flow could be determined.
- B. The NPVs of a sample range of possible outcomes and the probability of each NPV can be calculated. If a small sample is taken the distribution of outcomes can be used to calculate the zero activities deviation of the NPVs and the probability of success of the projects.
- C. The net present value (NPV) of the project, if all high, low or medium estimates occurred, can be calculated along with the combined probabilities of their occurrence.
- D. The probabilities can be combined to calculate the expected value of each cash flow element and of the project as a whole
Correct Answer: A,C,D 🗳️
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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.
Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.
- A. Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960
- B. Original budget contribution = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960
- C. Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960
- D. Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960
Correct Answer: C 🗳️
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A flexible budget is a budget that is:
- A. set prior to the control period and not subsequently changed in response to changes in activity period has expired
- B. changed in response to changes in the level of activity
- C. changed in response to changes in costs
- D. continuously updated by adding a further accounting period when the earliest accounting period has expired
Correct Answer: B 🗳️
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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.
Select TWO potential benefits of using an activity based budgeting system.
- A. Activity based budgeting provides a clear framework for understanding the link between turnover and the level of activity.
- B. Activity based budgeting allows the identification of value added and non-value added activity and ensures that any budget cuts are made to non-value added activities.
- C. Activity based budgeting is useful for the review of quality systems utilization.
- D. Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.
Correct Answer: B,D 🗳️
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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 $73 000 F
- B. The Material price planning variance - Ingredient A was $72 000 F
- C. The Material price planning variance - Ingredient A was $71 000 F
- D. The Material price planning variance - Ingredient A was $75 000 F
Correct Answer: B 🗳️
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