CIMA CIMAPRO15-P01-X1-ENG 시험 개요:
| 인증 벤더: | CIMA (국제경영회계사협회) |
|---|---|
| 시험명: | P1 - 경영회계 문제 연습 |
| 시험 번호: | CIMAPRO15-P01-X1-ENG |
| 지원 언어: | English |
| 시험 시간: | 90분 |
| 합격 점수: | 조정 점수 기준 150점 만점 중 100점 (약 67%) |
| 응시료: | 미화 120~190달러 / 영국 파운드 95~145파운드 (지역에 따라 상이) |
| 실제 시험 문항 수: | 60 |
| 시험 형식: | 객관식 단일 답안, 객관식 복수 답안, 숫자 입력 / 빈칸 채우기, 드래그 앤 드롭 |
| 관련 자격증: | 운영 사례 연구 F1 재무보고 및 세무 E1 디지털 환경에서의 재무 관리 |
| 자격증 유효 기간: | 유효 기간 없음 (합격 시 평생 인정) |
| 권장 교육: | CIMA 공식 학습 자료 CIMA 적응력 평가 모의 시험 |
| 시험 등록: | CIMA 공식 등록 Pearson VUE 시험 예약 |
| 샘플 문제: | CIMA CIMAPRO15-P01-X1-ENG 샘플 문제 |
| 응시 방법: | 컴퓨터 기반 객관식 시험; Pearson VUE 시험 센터에서 상시 응시 가능 또는 온라인 감독 방식으로 응시 가능 |
| 전제 조건: | 권장 사항: CIMA 경영회계 인증서(Cert BA) 또는 그에 상응하는 회계·재무 관련 자격 소지; 필수 요건은 없음 |
| 공식 요강 URL: | https://www.cimaglobal.com/Study-with-CIMA/Qualification/Operational-level/P1-Management-Accounting/ |
CIMA CIMAPRO15-P01-X1-ENG 시험 요강 주제:
| 섹션 | 비중 | 목표 |
|---|---|---|
| 주제 1: 예산 편성 및 예산 관리 | 25% | - 예산의 목적과 종류 - 예산 편성의 한계를 넘어선 접근 방식 및 현대적 기법 - 탄력 예산과 예산 차이 분석 - 예산 편성 기법 |
| 주제 2: 단기 영업상 의사결정 | 30% | - 자체 제작 또는 외주 구매 결정 - 관련 원가의 원칙 - 원가-조업도-이익 분석 - 가격 결정 관련 의사결정 - 제약 요인을 고려한 의사결정 |
| 주제 3: 의사결정 및 관리를 위한 원가회계 | 30% | - 산출량 원가계산, 목표 원가계산 및 수명주기 원가계산 - 전부원가계산과 한계원가계산 - 활동기준원가계산 (ABC) - 원가 계산의 개념과 용어 - 표준 원가계산과 차이 분석 |
| 주제 4: 단기적 불확실성에 대한 대응 | 15% | - 기대값 및 확률 분석 - 의사결정 나무 및 의사결정 기준 - 위험과 불확실성의 개념 - 민감도 분석 및 시나리오 분석 |
최신 CIMA Certification CIMAPRO15-P01-X1-ENG 무료샘플문제
문제 #1
Assume that you have made profit calculations based on standard profit calculation methods and activity based costing methods.
In which ways will this information be beneficial to the management team?
Select all the true statements.
A. The identification of cost drivers provides information to management to enable them to take actions to improve the overall profitability of the company.
B. Through the tracing of costs to product in this way ABC establishes less accurate costs for the product or service.
C. Under an activity based costing system the various support activities that are involved in the process of making products or providing services are identified.
D. The cost drivers that cause a change to the cost of activities are also identified and used as the basis to attach activity costs to a particular product or service.
E. Operational analysis will provide information to management on how costs can be incurred and managed.
문제 #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: $1276
B. The profit per machine for the medium machine was: $1376
C. The profit per machine for the medium machine was: $1350
D. The profit per machine for the medium machine was: $1250
문제 #3
JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:
* Refer to your answer in the previous question.
The optimal solution to the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil Direct Material A $11.70
Explain the relevance of these values to the management of JRL.
Select ALL the true statements.
A. The decrease in contribution as a result of this change is the value of the shadow price of material A. The shadow price thus represents the maximum premium that should be paid for an additional unit of material A.
B. Since material A is one of the binding constraints, if the availability of material A could be increased by one unit, this would change the optimal plan.
C. The shadow price equals the additional contribution that would be earned from one extra unit of a scarce resource.
D. In a situation such as this, where a number of resources are scarce, the shadow price of any particular scarce resource will depend on whether or not the resource is not binding.
E. The shadow price for skilled labour is NIL because although there is a shortage of skilled labour it does have a constraining effect on output of JR as other resources are more scarce.
문제 #4
'Public sector organizations are often judged by their economy, efficiency and effectiveness. Consequently, they should use an approach to budgeting other than incremental budgeting.' Required:
Explain ONE advantage and TWO disadvantages of public sector organizations using incremental budgeting.
Select all true statements.
A. The main advantage of incremental budgeting is that the cost of past activities becomes fixed and any inefficiencies or wastage is perpetuated.
B. Public sector organizations tend to be fairly complex and in many cases outputs cannot be measured in monetary terms therefore the link between inputs and outputs is difficult to establish. An incremental approach can therefore provide a cost effective approach to budgeting.
C. An incremental; approach is not as easy and fast to implement than other forms of budgeting approaches e.g. zero based budgeting.
D. The incremental approach means that budget holders in public sector organizations will be encouraged to use up this year's budget will be as high as possible.
E. Under an incremental approach to budgeting, existing operations and the current budgeted allowance for these existing activities are taken as the base level for preparing the budget.
F. The incremental approach encourages managers in public sector organizations to look at the efficiency and effectiveness of activities undertaken.
문제 #5
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. 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.
B. 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.
C. 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.
D. It avoids the complacency inherent in the traditional incremental approach where it is assumed that future activities will be very similar to current ones.
E. Preparation of the decision packages will normally require the environment of many employees. This environment may produce useful ideas and promote job satisfaction.
F. In an organization like a charity, the decision packages are not very disparate and difficult t compare.
질문과 대답:
| 문제 #1 정답: A,C,D | 문제 #2 정답: A | 문제 #3 정답: B,C | 문제 #4 정답: B,D,E | 문제 #5 정답: C,D,E |
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