실제 시험과 같은 환경에서 연습하는 것이 실력 향상의 지름길입니다. Fast2test의 P1 Desktop Test Engine은 실제 시험 환경을 시뮬레이션하여 CIMA Management Accounting 시험 당일의 긴장감을 미리 경험해 보실 수 있도록 도와드립니다. 2026년 시험 대비에 적합한 자료입니다.

CIMA P1 시험 개요:

CIMA P1 시험 요강 주제:

CIMA Management Accounting 시험, 이런 질문이 가장 많습니다

최신 CIMA Operational P1 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. Through the tracing of costs to product in this way ABC establishes less accurate costs for the product or service.
B. Operational analysis will provide information to management on how costs can be incurred and managed.
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. The identification of cost drivers provides information to management to enable them to take actions to improve the overall profitability of the company.

문제 #2

A company uses an activity based costing system. The company manufactures three products, details of which are given below:

A. $0.27
B. $0.31
C. $0.23
D. $0.35

문제 #3

XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximin criterion the project chosen would be:

A. Project C
B. Project D
C. Project B
D. Project A

문제 #4

The manager of a recently opened cafe is deciding how many sandwiches to make each day.
The sandwiches are made in the morning before the cafe opens.
If demand exceeds the number of sandwiches made in the morning no extra sandwiches can be made during the day. Any unsold sandwiches are thrown away at the end of each day.
Daily demand is uncertain but is predicted to be 10, 20, 30 or 40 sandwiches.
The following regret matrix has been prepared:

If the minimax regret criterion is used to make the decision, the manager will choose to make:

문제 #5

A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system. The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures using activity-based costing.
What was the profit for the knee procedure, using ABC costing?

A. $2305
B. $781
C. $1808
D. $2466

질문과 대답: