Do you know the importance of CIMA certificates in the job market where the competition is extremely severe? If not, I would like to avail myself of this opportunity to tell you the great significance in it. With authoritative CIMA certificates, you can have access to big companies where the salaries are undoubtedly high. However, it is not so easy to pass the exam and get the certificates. Nevertheless, with our CIMAPRO15-P01-X1-ENG practice materials, you can get good grades easily in the exam and attain your longing certificates. Here are some reasons.

DOWNLOAD DEMO

Fast delivery

When it comes to delivery, the speed comes atop. Generally speaking, the faster the goods can be delivered, the less time you will wait for their arrival. Our CIMAPRO15-P01-X1-ENG test torrent offers you fast delivery to safeguard your interests. The moment you make a purchase for our CIMAPRO15-P01-X1-ENG pass-king materials, you will receive our exam dumps in your mailboxes. In this way, you no longer have to wait impatiently as if something of yours has been set on fire and you can set about preparing for your exam as soon as possible. Believe it or not, choosing our CIMAPRO15-P01-X1-ENG practice materials is choosing speed since no other exam CIMAPRO15-P01-X1-ENG test torrent have such a surprising speed to send out goods. So intriguing, isn't it?

Simulation for the software version

Simulation can be called a kind of gospel for those who prepare for the coming exam. On the one hand, through simulation of our CIMAPRO15-P01-X1-ENG pass-king materials, you can have a good command of every detail in the real exam so that you will be likely to get well prepared for what you have ignored in the simulation of CIMAPRO15-P01-X1-ENG practice materials. When you actually take part in the exam, you will be quite familiar with the details so that it will be easy for you to calm down and answer questions, which in turn improves your accuracy of answers. On the other hand, simulation of CIMAPRO15-P01-X1-ENG test torrent, to a considerable extent, increases the transparency of exams, making the general public have an equal access to the internal operation of the real exam. And that is the largest shining point of our CIMAPRO15-P01-X1-ENG pass-king materials.

High pass rate

I owe the great popularity of our CIMAPRO15-P01-X1-ENG practice materials to their high pass rate. This is the essential reason that our exam files have been sold so well compare with the sales of other exam CIMA CIMAPRO15-P01-X1-ENG test torrent. On the whole, the pass rate of our CIMAPRO15-P01-X1-ENG pass-king materials is about 98% to 99%, which can certainly be awarded crown in terms of this aspect. What's more, with the time passing by, many experts have been tenaciously exploring the means of achieving a higher pass rate of CIMAPRO15-P01-X1-ENG practice materials, which will undoubtedly stimulate all of our staff to be in concerted efforts to obtain a pass rate of one hundred percent that has never occurred before. Therefore, by using our CIMAPRO15-P01-X1-ENG training materials, there will be little problem for you to pass the exam.

CIMA P1 - Management Accounting Question Tutorial Sample Questions:

1. 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) 184.0%
B) 45.0%
C) 54.3%
D) 55,6%

2. 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 the current basis for charging the costs of support activities to machines.

A) The profit per machine for the medium machine was: $1350
B) The profit per machine for the medium machine was: $1376
C) The profit per machine for the medium machine was: $1250
D) The profit per machine for the medium machine was: $1276

3. The term 'budgetary slack' refers to the:

A) Difference between budgeted capacity utilization and full capacity
B) Intentional over estimation of costs and/or under estimation of revenue in a budget
C) Difference between the budgeted output and the actual output
D) Lead time between the preparation of the functional budgets and the approval of the master budget by senior management

4.
Select the benefits to a company of using sensitivity analysis in investment appraisal.
(Select all the true statements.)

A) Sensitivity analysis enables a company to assess the risk associated with a project.
B) Sensitivity analysis enables risk management strategies to be put in place to focus on those variables of special significance.
C) Sensitivity analysis enables identification of fixed costs that are of special significance.
D) Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome.

5. 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:


Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.

A) Labour mix variance: $ 66 000 F
B) Labour mix variance: $ 75 000 F
C) Labour efficiency variance: $ 98 000 A
D) Labour efficiency variance: $ 78 000 F
E) Labour efficiency variance: $ 78 000 A
F) Labour efficiency variance: $ 88 000 F
G) Labour mix variance: $ 63 000 A
H) Labour yield variance: $ 144 000 A

Solutions: