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CIMA Advanced Management Accounting P2 Exam Dumps For More Info: https://www.dumpsprofessor.com/cima/p2-braindumps.html
P2 Advanced Management Accounting Focusing primarily on the long term, P2 builds on the insights about costs and their drivers (from P1) to provide the competencies needed to analyse, plan and manage costs to support the implementation of the organisation’s strategy. It shows how to manage and control the performance of various units of the organisation in line with both short-term budgets and long-term strategy. Finally, P2 covers investment decision making and the risks associated with such decisions. It provides the basis for developing deeper understanding of various types of risk affecting the strategy and operations of organisations (covered in P3).
Sample Question: 1 An electronics company sells a range of tablet computers. Tablet computers come complete with an operating system that is regarded as the market leader. The company aims to launch a new version of its hardware every eighteen months and a major update to its software every three years. The latest version of the tablet computer is always sold at a higher price, but the older version that has been replaced is then sold for a time at a discounted price. Which pricing model does this company appear to be using? A. Penetration and loss leader pricing B. Penetration and product bundling C. Skimming and loss leader pricing D. Skimming and product bundling Answer: D CIMA P2 Dumps, CIMA P2 Exam Questions, P2 Dumps Questions
Sample Question: 2 An organization produces only two products. Each month it produces 1,000 units of product A and 10,000 units of product B. Using traditional absorption costing the products have very similar unit costs. However when costs are calculated using activity-based costing (ABC), product A's unit cost is significantly higher than that of product B. Which of the following factors has the potential to cause this difference? Select ALL that apply. A. ABC cost calculations are not simply volume-related. B. ABC costs are driven only by the volume of output. C. ABC considers only marginal costs. D. ABC uses multiple cost drivers to trace overhead costs to products. E. ABC considers only direct costs. Answer: A, D CIMA P2 Dumps, CIMA P2 Exam Questions, P2 Dumps Questions
Sample Question: 3 A machine requires an initial investment of $500,000. The net present value (NPV) of the investment in the machine is $36,500. Which of the following statements is correct in relation to the sensitivity of the investment? A. The initial investment can increase by no more than 7.3% before the project is not viable. B. The NPV can decrease by no more than 7.3% before the project is not viable. C. The initial investment can increase by no more than 13.7% before the project is not viable. D. The NPV can decrease by no more than 13.7% before the project is not viable. Answer: A CIMA P2 Dumps, CIMA P2 Exam Questions, P2 Dumps Questions
CIMA Advanced Management Accounting P2 Exam Dumps For More Info: https://www.dumpsprofessor.com/cima/p2-braindumps.html