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CIMA Fundamentals of management accounting Sample Questions:

1. Refer to the exhibit.

The following extracts are taken from a company's budgetary planning papers, showing the budgeted costs to be incurred at two activity levels:
Direct material is a wholly variable cost.
Direct labour is a semi-variable cost.
Production overhead is a step cost, with a single step at an output of 450 units.
The total budget cost allowance for an output of 480 units is:

2. PQR Manufacturing Ltd. has £3,000,000 of fixed costs for the forthcoming period. The company produces a single product 'X', which has a selling price of £75 per unit and total cost of £50.
75% of the total cost represents variable costs.
What are the break-even units?

A) 120,000
B) 40,000
C) 80,000
D) 240,000

3. Refer to the exhibit.

Budget information for 'Cast Engineering' is as follows:
The budget cost allowance for an output of 1,300 units is:

4. In order to provide information that is suitable for control purposes, the budget must be:

A) Ideal
B) Fixed
C) Flexed
D) Computer generated

5. Put simply, the role of the management accountant it to_______.

A) record and organises last year's transactions and produce financial statements for shareholders.
B) assess internal information and analyse how it can be used to improve performance in the future.
C) assess internal information to ensure the company is complying with financial and accountancy regulations.

Solutions: