CIMAPRO19-P02-1 Exam Question 1

For a pharmaceutical manufacturer, in which perspective of the Balanced Scorecard should the performance measure 'number of patents granted during the year' be included?
  • CIMAPRO19-P02-1 Exam Question 2

    A project is viable because it has a positive net present value (NPV).
    Details of four of the input variables, together with the sensitivity of the viability of the project to a change in each one in isolation, are given below.

    Which of the following statements is correct?
  • CIMAPRO19-P02-1 Exam Question 3

    A not-for-profit organization measures performance using the three Es. If the organization has made optimum utilization of available resources then it should be described as:
  • CIMAPRO19-P02-1 Exam Question 4

    Division A and Division B are divisions of the same group. Division A transfers all of its output to Division B.
    Which THREE of these alternative transfer pricing bases will prevent any cost inefficiencies in Division A being passed on to Division B?
  • CIMAPRO19-P02-1 Exam Question 5

    A company makes three products, E, F and G. Total overheads for the year are expected to be $1.2 million, with the following split between cost pools:
    Cost driver information has been estimated as follows:

    The company plans to make 10,000 units of product E in the year, with an expected direct cost of $0.60 per unit. This annual production of product E is expected to require 20 quality inspections, 28 purchase requisitions, and 400 kilogrammes of materials.
    What is the overhead cost per unit of product E?