사이트에서는 어떤 버전의 자료를 제공하고 있나요?

온라인버전: 휴대폰에서 사용가능한 APP버전으로서 사용하기 가장 편한 버전입니다.
소프트웨어버전: 실제 시험환경을 체험할수 있는 프로그램입니다.
PDF버전: PDF버전 덤프는 인쇄가능한 버전이기에 출력하셔서 공부하실수 있습니다.
세가지 버전의 문제는 모두 같습니다. 많은 분들이 PDF버전을 먼저 공부한후 소프트웨어버전이나 온라인버전으로 실력테스트를 진행하고 있는데 세가지 버전중 한가지 버전만 구매하셔도 되고 원하시는 두가지 버전을 구매하셔도 되고 패키지로 세가지 버전을 모두 구매하셔도 됩니다.

구매한 CIMAPRO15-P01-X1-ENG덤프가 업데이트될시 최신버전은 어떻게 받는지요?

덤프를 구매하시면 구매일로부터365일내에 업데이트된 버전은 무료로 제공해드리는데 덤프가 업데이트되면 시스템 자동으로 구매기록을 체크하여 고객님 구매시 사용한 메일주소에 최신버전 덤프가 발송됩니다.

CIMAPRO15-P01-X1-ENG덤프업데이트주기가 어떻게 되시는지요?

덤프는 구체적인 업데이트주기가 존재하지 않습니다. 저희는 2일에 한번씩 덤프가 업데이트 가능한지 체크하고 있습니다. 체크시 덤프가 업데이트 가능하다면 바로 업데이트하여 고객님께서 구매하신 덤프가 항상 최신버전이도록 보장해드립니다.

할인혜택은 있나요?

저희 사이트에서는 구매의향이 있으신 분께 할인코드를 선물해드립니다.결제시 할인코드를 적용하시면 보다 저렴한 가격에 품질좋은 덤프를 구매하실수 있습니다.

결제후 CIMAPRO15-P01-X1-ENG제품을 받는 시간에 대해 알고 싶어요.

CIMAPRO15-P01-X1-ENG덤프를 주문하시면 결제후 즉시 고객님 메일주소에 시스템 자동으로 메일이 발송됩니다. 발송된 메일에 있는 다운로드 링크를 클릭하시면 덤프를 다운받을수 있습니다.

CIMAPRO15-P01-X1-ENG덤프의 각 버전은 어떤 시스템에 적용하나요?

PDF버전은 Adobe Reader、 OpenOffice、Foxit Reader、Google Docs등 조건에서 읽기 가능하고 소프트웨어버전은 Java환경에서 진행하는 Windows시스템에서 사용가능합니다.온라인버전은 WEB브라우저 즉 Windows / Mac / Android / iOS 등 시스템에서 사용가능합니다.

덤프구매후 시험에서 실패한다면 보상정책이 있나요?

시험문제 변경시점은 저희도 예측할수 없는 부분이라 오늘 덤프를 구매했는데 내일 시험문제가 변경된다면 시험 적중율이 떨어지기 마련입니다. 이런 경우 덤프 주문번호와 불합격 성적표를 메일로 보내오시면 구매일로부터 60일내에 주문이라면 덤프비용 전액을 환불해드리고 60일이 지난 주문이라면 추후 덤프가 업데이트될시 업데이트버전을 무료로 제공해드립니다.

최신 CIMA Certification CIMAPRO15-P01-X1-ENG 무료샘플문제:

1. JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

* Refer to your answer in the previous question.
The optimal solution to the previous question shows that the shadow prices of skilled labour and direct material A are as follows:
Skilled labour $ Nil Direct Material A $11.70
Explain the relevance of these values to the management of JRL.
Select ALL the true statements.

A) The shadow price for skilled labour is NIL because although there is a shortage of skilled labour it does have a constraining effect on output of JR as other resources are more scarce.
B) In a situation such as this, where a number of resources are scarce, the shadow price of any particular scarce resource will depend on whether or not the resource is not binding.
C) The shadow price equals the additional contribution that would be earned from one extra unit of a scarce resource.
D) Since material A is one of the binding constraints, if the availability of material A could be increased by one unit, this would change the optimal plan.
E) The decrease in contribution as a result of this change is the value of the shadow price of material A. The shadow price thus represents the maximum premium that should be paid for an additional unit of material A.

2. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:


Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.

A) Labour mix variance: $ 63 000 A
B) Labour yield variance: $ 144 000 A
C) Labour mix variance: $ 66 000 F
D) Labour efficiency variance: $ 98 000 A
E) Labour mix variance: $ 75 000 F
F) Labour efficiency variance: $ 88 000 F
G) Labour efficiency variance: $ 78 000 F
H) Labour efficiency variance: $ 78 000 A

3. A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system. The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures using activity-based costing.
What was the profit for the knee procedure, using ABC costing?

A) $1808
B) $2466
C) $781
D) $2305

4. LM operates a parcel delivery service. Last year its employees delivered 15,120 parcels and travelled 120,960 kilometers. Total costs were $194,400.
LM has estimated that 70% of its total costs are variable with activity and that 60% of these costs vary with the number of parcels and the remainder vary with the distance travelled.
LM is preparing its budget for the forthcoming year using an incremental budgeting approach and has produced the following estimates:
* All costs will be 3% higher than the previous year due to inflation
* Efficiency will remain unchanged
* A total of 18,360 parcels will be delivered and 128,800 kilometers will be travelled.
Calculate the following costs to be included in the forthcoming year's budget:
(i) the total variable costs related to the number of parcels delivered.
(ii) the total variable costs related to the distance travelled.

A) Parcel related cost for next year = $112,118; Distance related costs for next year = $59,699
B) Parcel related cost for next year = $109,118; Distance related costs for next year = $89,699
C) Parcel related cost for next year = $115,306; Distance related costs for next year = $31,590
D) Parcel related cost for next year = $112,308; Distance related costs for next year = $79,590
E) Parcel related cost for next year = $105,306; Distance related costs for next year = $30,590

5. Assume that you have made profit calculations based on standard profit calculation methods and activity based costing methods.
In which ways will this information be beneficial to the management team?
Select all the true statements.

A) Under an activity based costing system the various support activities that are involved in the process of making products or providing services are identified.
B) Through the tracing of costs to product in this way ABC establishes less accurate costs for the product or service.
C) Operational analysis will provide information to management on how costs can be incurred and managed.
D) The identification of cost drivers provides information to management to enable them to take actions to improve the overall profitability of the company.
E) The cost drivers that cause a change to the cost of activities are also identified and used as the basis to attach activity costs to a particular product or service.

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