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CIMA P2 Exam Study Guide


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Title: CIMA P2 Exam Study Guide

Cima P2
Advanced Management Accounting
What is Advanced Management Accounting?
Advanced Management Accounting play a vital role
in managing business opportunities. They inform
the strategy and help secure the future of your
business. CIMA Advanced Management Accounting
redefine how business is done.
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How CIMA benefit your business
  • Analysis - Understanding the history behind
    numbers and use it to make business decisions
  • Strategy Using the insight from analysis to
    help formulate business strategy to create wealth
    and shareholder value.
  • Risk - The application of analytical skills to
    observe business processes end end a pair
    identify and manage risks.
  • Planning using accounting techniques to plan
    and budget.
  • Communication knowing what information
    management needs and explaining the numbers to
    non-financial managers.

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First Attempt By The Help Of Get
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First Attempt By The Help Of Get
Complete File From http//
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Your All Study Problems Solutions
CIMA P2 Advanced Management Accounting Question
Question No 1
An electronics company sells a range of tablet
computers. Tablet computers come complete with an
operating system that is regarded as the market
leader. The company aims to launch a new version
of its hardware every eighteen months and a major
update to its software every three years. The
latest version of the tablet computer is always
sold at a higher price, but the older version
that has been replaced is then sold for a time at
a discounted price. Which pricing model does
this company appear to be using?
A. Penetration and loss leader pricing B.
Penetration and product bundling C. Skimming and
loss leader pricing D. Skimming and product
bundling Answer D
Question No 2
K Supermarket spends 80,000 per year on checking
and processing receipts of inventory. Annual
warehouse costs are a further 70,000 per year.
These costs are currently treated as fixed
overheads in the company's costing system. As an
experiment, the company is preparing a direct
profitability analysis of a small range of
products, including fresh grapes. K Supermarket
receives a total of 3,600 deliveries every year.
20 of these deliveries are of perishable goods
such as grapes. It takes twice as long to process
a delivery of perishable goods compared to a
normal delivery because perishable goods have to
be checked more carefully. Half of the warehouse
costs are for the chilled store that is used to
store perishable goods. At any time, the chilled
store has 800 kilos of perishable goods in stock.
K Supermarket receives 150 deliveries of grapes
every year. Each delivery is for 100 kilos of
grapes. The grapes spend an average of two days
in the chilled store before they are sold.
Calculate the total cost per kilo of checking,
processing and storing grapes that should be
taken into account in determining the
profitability of grapes. Give your answer to the
nearest whole cent.
Answer 61 cents
Question No 3
A company is classifying its quality costs to
prepare a quality cost report. Which of the
following are conformance costs? Select ALL that
A. Internal Failure Costs B. External Failure
Costs C. Prevention Costs D. Appraisal Costs
Answer C, D
Question No 4
A company has a maximum of 2 million to invest
and has identified four viable projects, E, F, G
and H. The initial investment for each of the
projects is the maximum amount that can be
invested in the project, but any amount up to the
maximum can be invested. The projects are
divisible. The projects have been evaluated
using net present value, as below. All figures
are millions.
In which project should the company invest 2
A. Project E B. Project F C. Project G D.
Project H Answer B
Question No 5
To which technique for dealing with risk and
uncertainty do ALL of the following statements
apply? It requires that only one factor is
considered at a time. It identifies areas
which are crucial to a project, which can then be
monitored if the project is chosen. It does
not provide an indication of the likelihood of
any change in the factors. Following the
calculation, it requires the exercising of
judgement to decide whether to accept or reject a
A. Sensitivity analysis B. Probability analysis
C. Scenario analysis D. Adjusting the discount
rate to reflect risk. Answer A
Question No 6
A company has a cost of capital of 12 and a
maximum of 20 million to invest. It has
identified three possible investment projects,
none of which is divisible, as follows.
Which project(s) should the company invest in?
A. Project 1 only B. Project 2 only C. Project
3 only D. Projects 1 and 3 only Answer D
Question No 7
Place each method of analysing risk and
uncertainty against the statement that describes
it correctly.
Question No 8
Place each of the activities described below
against the correct classification of quality
Question No 9
Place each performance measure against the
correct perspective of the Balanced Scorecard for
a company that operates a chain of hotels.
Question No 1
The performance of an investment centre manager
is assessed by return on investment (ROI) alone.
At present, his expected ROI for next year is
15. The manager must now decide whether to
invest in a new project that is expected to yield
an ROI of 14. The cost of capital is 12.
Indicate whether each of the following
statements is true or false.
Question No 1
Place the correct category of Value Chain
activity against each of the activities described
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Cima P2
Advanced Management Accounting