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CIMA Certificate Fundamentals of management accounting

Fundamentals of management accounting

Last Update Jun 12, 2025
Total Questions : 392

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Questions 2

An organisation’s management report contains the following data:

Questions 2

Which division has the highest operating margin percentage?

Options:

A.  

Division A

B.  

Division B

C.  

Division C

D.  

Division D

Discussion 0
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Questions 3

Refer to the exhibit.

Questions 3

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 0
Questions 4

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 0
Questions 5

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 0

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