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CIMA Updated BA2 Exam Questions and Answers by fred

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CIMA BA2 Exam Overview :

Exam Name: Fundamentals of management accounting
Exam Code: BA2 Dumps
Vendor: CIMA Certification: CIMA Certificate
Questions: 392 Q&A's Shared By: fred
Question 48

In a company's sales ledger department, one additional invoice clerk is needed for every eighty customers added to the customer database. The total salary cost of invoice clerks is best described as:

Options:

A.

a variable cost

B.

a semi-variable cost

C.

a fixed cost

D.

a step cost

Discussion
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Question 49

In a manufacturing company which produces a range of products, the production manager's salary would be classified as A.

Options:

A.

Direct labour cost

B.

Direct expense

C.

Indirect labour cost

D.

Indirect expense

Discussion
Question 50

Which ONE of the following would be the LEAST effective performance indicator for a distribution manager who is responsible for controlling the cost of the transport fleet?

Options:

A.

Variable cost per tonne-kilometre

B.

Fixed cost per kilometre

C.

Variable cost per kilometre

D.

Fixed cost per vehicle per month

Discussion
Question 51

Refer to the exhibit.

Questions 51

The following data relates to Department A within a business unit.

The overhead absorption rate per direct labour hour for Department A is:

Give your answer to 2 decimal places.

Options:

Discussion
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