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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
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
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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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