CIMAPRO15-P01-X1-ENG exam have been a powerful tool for checking the working ability of enormous workers. So it's the important means of getting your desired job and the choice of promotion and pay raise. Our company, which dedicated to make the task of passing CIMA Certification CIMAPRO15-P01-X1-ENG exam easier for all candidates, has made a great progress after 10 years' development.

We are pleased for the attention you have paid to us and we really appreciate that. It's a great idea to choose our CIMAPRO15-P01-X1-ENG latest exam torrent as your partner on your learning path. We have been specializing CIMAPRO15-P01-X1-ENG pass-guaranteed dumps many years and have a lot of long-term old clients. We would like to be an honest cooperator in your future development. And there are several advantages about our CIMAPRO15-P01-X1-ENG free download torrent for your reference.

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.)

Support from customer service agent at any time

Although our CIMA Certification CIMAPRO15-P01-X1-ENG practice pass torrent has been updated for many times and won great honor in the field. But we should also take timely measures in case of any contingency, for our brand honor and for customer's satisfaction of CIMAPRO15-P01-X1-ENG exam prep torrent else. So there will be our customer service agents available 24/7 for your support, any request for further assistance or information about CIMAPRO15-P01-X1-ENG exam prep torrent will receive our immediate attention.

Download the free trial to see it

One defect of this electronic commerce lies in that we are unable to touch it, similarly, although our CIMAPRO15-P01-X1-ENG pass-guaranteed dumps have been called as the leader in the field, you will probably still worry about it. That is inevitable, and we surely understand it. Then for your convenience, you can download a small part of our CIMAPRO15-P01-X1-ENG sure pass dumps for free before you make a decision. You will find the target "download for free" in our website.

Payment by Credit Card available

For further meeting our customers' requirements and safety payments while purchasing our CIMA CIMAPRO15-P01-X1-ENG sure pass dumps, we choose Credit Card to deal with the payment of our transactions. Credit Card, the most successful and reliable payment system in the world, can help provide the safeguard for our payment process and then sincerely protect your interests from any dangers. With the Credit Card platform, we believe that you can buy our CIMAPRO15-P01-X1-ENG demo vce torrent without any misgivings.

Fast delivery in 10 minutes after payment

We all would like to receive our goods as soon as possible after we pay for something. As for electronic products like CIMAPRO15-P01-X1-ENG sure pass dumps, it can be transferred immediately to customer. But we regret that it'll spend a little more on the basis of high quality and careful preparation of our CIMA CIMAPRO15-P01-X1-ENG demo cram. We guarantee that you will officially use CIMAPRO15-P01-X1-ENG practice pass torrent within 10 minutes, which is definitely the fastest delivery in the field.

Less time for high efficiency with our exam materials

We note that most of candidates who need to get the CIMA certification are office workers, they complained that passing exam without CIMAPRO15-P01-X1-ENG exam prep torrent is a time-consuming task which greatly distress them. So our CIMAPRO15-P01-X1-ENG latest exam torrent has been designed elaborately in order to meet customers' requirement. You only need to spend about 20 hours practicing our CIMAPRO15-P01-X1-ENG demo cram and then you will be full of confidence to cope with your exam.

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. 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 = $109,118; Distance related costs for next year = $89,699
B) Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590
C) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
D) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
E) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590

2. RS is a travel company providing daily tours of a major European capital city. The market is highly competitive and RS has commissioned some market research to help with the pricing decision for a new tour. The research identified the probability of three possible market conditions and the number of tickets that would be sold each day at three different price levels.

Demonstrate, using a decision tree and based on expected value, which ticket price RS should choose.

A) RS should charge a ticket price of $100.
B) RS should charge a ticket price of $70.
C) RS should charge a ticket price of $75
D) RS should charge a ticket price of $90.
E) RS should charge a ticket price of $80.

3. XY, a not-for-profit charity organization which is funded by public donations, is concerned that it is not making the best use of its available funds. It has carried out a review of its budgeting system and is considering
replacing the current system with a zero-based budgeting system.
Select ALL the potential advantages AND disadvantages for the charity of a zero-based budgeting system.

A) The creation of decision packages and their subsequent ranking by top management is very time consuming and costly. The charity will need to assess whether the benefits of the system outweigh the costs involved.
B) It avoids the complacency inherent in the traditional incremental approach where it is assumed that future activities will be very similar to current ones.
C) In applying traditional budgeting, 'activities' may result in functional departments rather than cross functional activities and thus distract attention from the real cost-reduction issues.
D) In an organization like a charity, the decision packages are not very disparate and difficult t compare.
E) It discourages a questioning approach by focusing attention not only on the cost of the activity but on the benefits it provides. The charity managers will not articulate the benefits encouraging them to think clearly about the activities.
F) Preparation of the decision packages will normally require the environment of many employees. This environment may produce useful ideas and promote job satisfaction.

4. 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 560 units of Product R and 670 units of product T in addition to the contract.
B) The optimal plan is to produce 520 units of Product R and 620 units of product T in addition to the contract.
C) The optimal plan is to produce 500 units of Product R and 550 units of product T in addition to the contract.
D) The optimal plan is to produce 450 units of Product R and 690 units of product T in addition to the contract.
E) The optimal plan is to produce 510 units of Product R and 720 units of product T in addition to the contract.
F) The optimal plan is to produce 550 units of Product R and 650 units of product T in addition to the contract.

5. 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 is useful for the review of quality systems utilization.
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 provides a clear framework for understanding the link between turnover and the level of activity.
D) Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.

Solutions: