CIMAPRO15-P01-X1-ENG 試験問題を無料オンラインアクセス

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

• A.Optimum plan (including major customer order) is therefore:
  W 900 units
  R 650 units
  X 2,000 units
• B.Optimum plan (including major customer order) is therefore:
  W 910 units
  R 800 units
  X 2,200 units
• C.Optimum plan (including major customer order) is therefore:
  W 1, 000 units
  R 600 units
  X 2,000 units
• D.Optimum plan (including major customer order) is therefore:
  W 950 units
  R 750 units
  X 2,300 units
• E.Optimum plan (including major customer order) is therefore:
  W 900 units
  R 700 units
  X 2,100 units

A flexible budget is a budget that is:

• A.changed in response to changes in costs
• B.changed in response to changes in the level of activity
• C.set prior to the control period and not subsequently changed in response to changes in activity period has expired
• D.continuously updated by adding a further accounting period when the earliest accounting period has expired

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.


Discuss the benefits of flexible budgeting for planning and control purposes.
Select all the true statements.

• A.A fixed budget will provide meaningful control information when actual activity differs from budget and variable costs are significant.
• B.If a flexible budget is prepared then the budget variances calculated will provide a better indication of performance since actual results will be compared against an appropriate benchmark.
• C.If sales volumes were well above budget, adverse variable cost variances will probably be reported, against the fixed budget, since more variable costs have to be incurred to support the higher level of activity.
• D.If actual sales revenue is compared to a fixed budget it is possible to tell whether a favourable sales variance is due to an increase in units sold or an increase in sales price.
• E.Reporting against a fixed budget tells management nothing about the efficiency of operations.
• F.The fixed budget however provides more insight into actual performance.

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 = $272 000, Flexed budget contribution = $ 248 200, Actual Contribution $ 321 960
• B.Original budget contribution = $242 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 121 960
• C.Original budget contribution = $162 000, Flexed budget contribution = $ 178 200, Actual Contribution $ 201 960
• D.Original budget contribution = $172 000, Flexed budget contribution = $ 148 200, Actual Contribution $ 221 960

A medium-sized manufacturing company, which operates in the electronics industry, has employed a firm of consultants to carry out a review of the company's planning and control systems. The company presently uses a traditional incremental budgeting system and the inventory management system is based on economic order quantities (EOQ) and reorder levels. The company's normal production patterns have changed significantly over the previous few years as a result of increasing demand for customized products. This has resulted in shorter production runs and difficulties with production and resource planning.
The consultants have recommended the implementation of activity based budgeting and a manufacturing resource planning system to improve planning and resource management.
How will a manufacturing resource planning system improve the planning of purchases and production for the company?
Select ALL the correct answers.

• A.The correct inventory management system relies on the assumption that there is constant demand. An MRP system begins with the setting of a master production schedule specifying both the timing and quantity demanded of each of the finished goods items and then works backwards to determine the resource requirements at each stage of the production process.
• B.A manufacturing resource planning approach to the management of all the company's manufacturing
  resources including inventory, labour and machine capacity.
• C.It seeks to ensure that resources are available just before they are needed by the next stage of production or dispatch. It also seeks to ensure that resources are delivered only when required so that raw material inventory is kept to a minimum.
• D.The traditional approach to determine material requirements is to monitor inventories constantly; whenever they fall to a predetermined level, a preset order is placed to replenish them. This traditional approach (involving re-order levels and economic order quantity calculations originates in the pre-computer era.
• E.The technique will not enable managers to track orders through the manufacturing process and will not assist the purchasing and production control departments to move the right amount of material or sub- assemblies at the right time to the right place.
• F.It aims to generate an estimation of materials requirements after taking account of the number of employees quality and waste. The TQS model can be used within MRP provided that the major assumption in the TQS model of constant demand applies.