P1 試験問題を無料オンラインアクセス
| 試験コード: | P1 |
| 試験名称: | Management Accounting |
| 認定資格: | CIMA |
| 無料問題数: | 258 |
| 更新日: | 2025-10-24 |
The following extract from a decision tree has been prepared for a decision that is to be made to choose between options P, Q and R.
What is the maximum expected value of profit at decision point Z?
A company's markets are affected by fluctuating exchange rates. It is difficult to forecast more than two or three months ahead.
Which of the following budgeting systems would be most useful in this company's circumstances?
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Prepare a statement that reconciles the budgeted contribution with the actual contribution for October.
Your statement should show the variances in as much detail as possible.
What was the actual contribution for October?
A company makes Product A and Product B. The production process for both products uses one type of material, one type of labour, and utilises one machine. All three of these resources will be limited in November. The company has performed a linear programming model and the constraints and optimal solution, to maximise contribution, are as follows:
Constraints:
For November, which of the above constraints are binding, and which are non-binding?
A company is choosing between three projects, Project L, Project M and Project N using minimax regret.
The outcome from each project is dependent on competitor reaction. If this is passive returns will be L
$4,000, M $3,500 and N $5,200. If it is aggressive returns will be L $3,200, M $2,800 and N $2,950.
Place the tokens into the table to show the maximum regret for each project and whether the project would be undertaken using minimax regret.
