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CIMA P1 Exam With Confidence Using Practice Dumps

Exam Code:
P1
Exam Name:
Management Accounting
Certification:
Vendor:
Questions:
180
Last Updated:
Apr 26, 2025
Exam Status:
Stable
CIMA P1

P1: CIMA Operational Exam 2025 Study Guide Pdf and Test Engine

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Management Accounting Questions and Answers

Question 1

A company is launching a new product.

The company accountant has constructed a payoff table to show the estimated profit at different levels of production and demand.

How many units should the company produce if the minimax regret criterion is applied?

Options:

A.

100,000

B.

150,000

C.

180,000

D.

200,000

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Question 2

MDS is facing a temporary shortage of Material H which is used to produce all three of its products.

In order to maximise its profitability, which product should be manufactured first?

Options:

A.

The product using the least amount of Material H per unit.

B.

The product with the highest contribution per kg of Material H.

C.

The product with the highest contribution per unit.

D.

The product with the highest profit per unit.

Question 3

Two products being produced by a company require the same material which is limited to 2,600 kgs.

What is the optimal production plan?

Options:

A.

500 units of S & 100 units of T

B.

50 units of S & 400 units of T

C.

400 units of S & 167 units of T

D.

500 units of S & 400 units of T