2013核心课程真题※

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1、财经网络教育领导品牌_________________________________________________________________2013年5月CIMA-P2考试真题1.Atreefarmsuppliesshrubstotwocustomers.Eachshrubhasasellingpriceof$60.Itcosts$25togrowashrubandgetittothepointofsale.Additionalcostsincurredbythefarmare$100perorderfulfilledanddeliverycostsof$500per

2、orderdelivered.Detailsoftwoofthefarm’scustomers(BandC)forthepreviousperiodareasfollows:Required:Evaluatethetwocustomers.(Youranswershouldincludecustomerprofitabilitystatementsandappropriatemeasures.)2.Anewproducthasabudgetedtotalprofitof$75,000fromthefirst64units.Thetimetakentoproducethefirs

3、tunitwas225hours.Thelabourrateis$40perhour.A90%learningcurveisexpectedtoapplyindefinitely.Note:Thelearningindexfora90%learningcurveis-0.152Required:Calculatethesensitivityofthebudgetedtotalprofitfromthefirst64unitstoindependentchangesin:(i)Thelabourrate(ii)Thelearningrate.3.PPisatelecomsprov

4、ider.Ithasbeenoperatingforfiveyearsandhasexperiencedgoodresults;profitshaveincreasedbyanaverageof15%eachyear.Itisacceptedwithinthecompanythatthissuccesshasbeentheresultofthecontinuousstreamofnewandvaried‘cuttingedge’productsthatPPoffers.TheResearchandDevelopmentDivisionhasenjoyedthefreedomof

5、workingwiththedirectiveof“Becreative”.高顿网校AllRightsReserved版权所有复制必究1财经网络教育领导品牌_________________________________________________________________TheDirectoroftheResearchandDevelopmentDivisionofPPisnothappy.Atarecentboardmeetingshesaid:“TheResearchandDevelopmentDivisionisfindingitextremelydiffi

6、culttomaintainitscurrentlevelsofachievement.TheDivisionissufferingfromalackoffundsasaresultofPP’sbudgetingsystem.Wereceiveanupliftof5%eachyearfromthepreviousyear’sbudget.Thisdoesnotprovidethenecessaryfundsorfreedomtobeabletokeepthecompanyaheadofthecompetition.Iwouldliketoseeincrementalbudget

7、ingreplacedbyzerobasedbudgetinginmydivision”.Required:DiscussthepotentialdisadvantagesofimplementingzerobasedbudgetingfortheallocationoffundstotheResearchandDevelopmentDivisionfromtheperspectiveoftheDirectorofResearchandDevelopment.4.Theowner,Z,ofa