최신 CIMA Certification CIMAPRO15-P01-X1-ENG 무료샘플문제:

1.
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?

A) $8675
B) $7698
C) $6390
D) $9050

2. Explain THREE benefits that organizations gain from using budgetary planning and control systems.
Select ALL the true statements.

A) The budget ensures actions of different parts of the organization are coordinated are reconciled otherwise managers take actions for the benefit of their own part of organization that may not benefit the organization as a whole.
B) Budgeting forces an organization's management to look ahead and set performance targets.
C) It provides a standard which managers may be motivated to achieve. It can also encourage inefficiency
and conflict between managers particularly if the budget is imposed from above, whereby it may act as a threat rather than as a challenge.
D) The budget provides an external benchmark against which performance against which performance can be evaluated.
E) Another benefit of budgeting is to set targets to motivate managers and optimize their performance.
F) The budget is a useful device of influencing an operator's thoughts and motivating operators to perform in line with the organization's marketing budget.
G) The budget acts as a variable mechanism, with actual results being compared with budget.

3. 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.
What was the budgeted machine set up cost per unit of product Q?

A) $0.37 per unit
B) $0.39 per unit
C) $0.48 per unit
D) $0.56 per unit

4. 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 $80.
B) RS should charge a ticket price of $100.
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 $70.

5. A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:

A) 54.3%
B) 55,6%
C) 184.0%
D) 45.0%

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