CIMA P1 - Management Accounting Question Tutorial : CIMAPRO15-P01-X1-ENG

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問題 #1

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

問題 #2

RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and
800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
(Refer to previous 2 questions.)
You have now presented your optimum production plan to the purchasing and production managers of RT.
During your presentation it became clear that the predicted resource restrictions were rather optimistic. In fact, the managers agreed that the availability of all of the resources could be as much as 10% lower than their original predictions.
Assuming that RT completes the order with the commercial customer, and using linear programming, show the optimum production plan for RT for June 2010 on the basis that the availability of all resources is 10% lower than originally predicted.

A. The optimal plan is to produce 550 units of Product R and 650 units of product T in addition to the contract.
B. The optimal plan is to produce 510 units of Product R and 720 units of product T in addition to the contract.
C. The optimal plan is to produce 520 units of Product R and 620 units of product T in addition to the contract.
D. The optimal plan is to produce 500 units of Product R and 550 units of product T in addition to the contract.
E. The optimal plan is to produce 450 units of Product R and 690 units of product T in addition to the contract.
F. The optimal plan is to produce 560 units of Product R and 670 units of product T in addition to the contract.

問題 #3

'Public sector organizations are often judged by their economy, efficiency and effectiveness. Consequently, they should use an approach to budgeting other than incremental budgeting.' Required:
Explain ONE advantage and TWO disadvantages of public sector organizations using incremental budgeting.
Select all true statements.

A. Public sector organizations tend to be fairly complex and in many cases outputs cannot be measured in monetary terms therefore the link between inputs and outputs is difficult to establish. An incremental approach can therefore provide a cost effective approach to budgeting.
B. The incremental approach encourages managers in public sector organizations to look at the efficiency and effectiveness of activities undertaken.
C. The main advantage of incremental budgeting is that the cost of past activities becomes fixed and any inefficiencies or wastage is perpetuated.
D. An incremental; approach is not as easy and fast to implement than other forms of budgeting approaches e.g. zero based budgeting.
E. Under an incremental approach to budgeting, existing operations and the current budgeted allowance for these existing activities are taken as the base level for preparing the budget.
F. The incremental approach means that budget holders in public sector organizations will be encouraged to use up this year's budget will be as high as possible.

問題 #4

Explain the advantages of management participation in budget setting and the potential problems that may arise in the use of the resulting budget as a control mechanism.
Select all the correct answers.

A. The participation of managers in the budget setting process has several advantages. Managers are more likely to be motivated to achieve the target if they have participated in setting process has several advantages. managers are more likely to be motivated to achieve the target if they have participated in setting the target.
B. Managers will not 'empire build' because they don't believe that the size of their budget reflects their importance within the organization.
C. Participation in budget setting can cause problems; in particular, managers may attempt to negotiate budgets that they feel are easy to achieve which gives rise to "budget padding" or budgetary slack.
D. A purposes of budgeting is to act as a control mechanism, with actual results being compared against budget.
E. Participation in budget setting can reduce the information asymmetry gap that can arise when targets are imposed by senior management. Imposed targets are likely to make managers feel demotivated and alienated and result in poor performance.
F. Another purpose of a budget is to set targets to motivate managers and optimize their performance.

問題 #5

A company has budgeted to produce 5,000 units of Product B per month. The opening and closing inventories
of Product B for next month are budgeted to be 400 units and 900 units respectively. The budgeted selling price and variable production costs per unit for Product B are as follows:

Total budgeted fixed production overheads are $29,500 per month.
The company absorbs fixed production overheads on the basis of the budgeted number of units produced. The budgeted profit for Product B for next month, using absorption costing, is $20,700.
Prepare a marginal costing statement which shows the budgeted profit for Product B for next month.
What was the marginal costing profit for the next month?

A. $18 600
B. $17 750
C. $18 750
D. $17 890

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