Cima how2pass ba2 Exam Lab Questions by Samantha q153 vce pdf

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

Question 20

A flexible budget is:

Options:

A budget that can be flexed if the inflation level is different from forecast

A budget that can be flexed if the activity level is different from forecast

A budget that can be flexed if unit variable costs are different from forecast

A budget that can be flexed if fixed costs are different from forecast

Discussion

Question 21

In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)

Options:

Salary paid to the factory manager.

Factory rent.

Maintenance costs for the company’s only production line.

Commissions paid to the sales team.

Royalties paid to the designers of the products.

Discussion

Question 22

Which of the following would NOT be an appropriate performance measure for a profit centre manager?

Options:

Return on capital employed

Contribution per unit

Sales price variance

Gross margin

Discussion

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Question 23

Which of the following is NOT a characteristic of useful operational level information?

Options:

Sufficiently accurate.

Focused on the decision to be made.

Available immediately.

Governed by financial reporting standards.

Discussion

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