다운로드 CIMA : CIMAPRO19-P02-1 질문 & 답 PDF & Test Software

2026년 CIMA Advanced Management Accounting 인증 취득을 목표로 하고 계신가요? PassTIP의 CIMAPRO19-P02-1 연습문제 205문항이 목표 달성까지의 시간을 줄여 드립니다.

CIMA CIMAPRO19-P02-1 시험 개요:

CIMA CIMAPRO19-P02-1 시험 요강 주제:

CIMA Advanced Management Accounting 관련 궁금증을 해결해 드립니다

최신 CIMA Management CIMAPRO19-P02-1 무료샘플문제

문제 #1

Place each of the activities described below against the correct classification of quality costs.

문제 #2

In order to remain competitive an organization wishes to achieve cost savings for one of its existing products.
Which of the following correctly describes methods which the organization can use to achieve these cost savings?
Select ALL that apply.

A. Value engineering is a fundamental rethinking and radical redesign of an organization's existing processes.
B. Target costing is continuously setting new stretch targets while the product is in production.
C. Kaizen costing is seeking to make cost savings by continuously making small incremental cost reductions while the product is in production.
D. Value analysis is examining a product's costs in order to achieve its purpose at a reduced cost while maintaining its reliability and quality.
E. Functional analysis is carried out only on existing products and is concerned only with minimizing the cost of the originally defined functions of a product.

문제 #3

An organization has carried out a risk assessment for a project.
Which of the following possible outcomes are examples of upside risk?
Select ALL that apply.

A. The project's environmental damage might be less than expected.
B. The project's costs might be higher than expected.
C. The project's payback period might be greater than expected.
D. The project might be developed more quickly than expected.
E. The project's Economic Value Added might be higher than expected.

문제 #4

You have just assessed an investment proposal, involving an immediate cash outflow followed by a series of cash inflows over the next 7years, by deducing the NPV and the IRR. You have now discovered that you have underestimated the discount rate.
Correcting the underestimation will have the following effect, relative to your original deductions:

A. Not enough information given for an answer
B. NPV and IRR will not change
C. NPV will increase, IRR will reduce
D. NPV and IRR will both increase
E. NPV will reduce, IRR will not change

문제 #5

An organization's transfer pricing system involves:
* The transferring division receiving $20 per unit; an amount equal to its variable costs.
* The receiving division paying an additional $30,000 every month to the transferring division.
Which transfer pricing system is the organization using?

A. Cost-plus
B. Two part tariff
C. Dual transfer prices
D. Variable cost plus opportunity cost

질문과 대답: