P2の無料問題集（205題）、P2認定試験参考書

CIMA P2 問題集

試験コード：P2

試験名称：Advanced Management Accounting

最近更新時間：2025-06-09

問題と解答：全205問

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質問 1：
Place each performance measure against the correct perspective of the Balanced Scorecard for a company that operates a chain of hotels.

正解：

質問 2：
An organization has a decentralized structure in which division A supplies division B with an intermediate product for which there is no external market. Division B carries out further processing and then sells the final product on the external market. Due to organizational policy the current transfer pricing basis is variable cost.
The manager of division A has stated, "The current transfer price is unfair because it does not enable us to recoup our costs".
The manager of division B has stated, "The current transfer pricing system enables us to quote competitive prices for the finished product".
The Chief Executive of the organization is considering imposing a transfer pricing policy that uses dual pricing.
Dual pricing would:
A. be welcomed by both divisional managers.
B. involve a lump sum payment to division A in addition to the payment of the variable cost per unit.
C. increase divisional autonomy.
D. be welcomed by the manager of division A but the manager of division B would resist it.
正解：A

質問 3：
A company has invested $500,000 in developing a new product and requires a return of 12% on this investment.
The company has researched the market and has set the selling price for the new product at $300 per unit. At this price, sales volume for next year is forecast to be 500 units. The forecast unit cost is $210.
What is the target cost gap per unit for the coming year?
Give your answer to the nearest whole $.
正解：
$30

質問 4：
Beyond Budgeting is essentially an approach that places modern management practices within a cultural framework. Analyze the following statements:
1. The organization structure should have clear principles and boundaries.
2. Managers should be given a high degree of freedom to make decisions.
3. Frontline managers should be made responsible for relationships with customers.
4. Information system should be transparent and ethical.
Which of the above statements relate to Beyond Budgeting?
A. 2, 3 and 4 only
B. 1, 2 and 3 only
C. 1, 2 and 4 only
D. All the statements
正解：D

質問 5：
Which of the following statements about learning curves is correct?
A. The learning index for an 80% learning curve is calculated as log 2 divided by log 0.8.
B. A 90% learning curve indicates a faster rate of learning than an 80% learning curve.
C. The learning index will always have a positive value.
D. The learning index for an 80% learning curve is calculated as log 0.8 divided by log 2.
正解：D

質問 6：
An investment appraisal has identified that a project has a positive net present value when discounted at the company's cost of capital. If the cost of capital is now increased, indicate whether each of the following appraisal measures will increase, decrease or stay the same.

正解：

質問 7：
In order to remain competitive an organization wishes to achieve cost savings for one of its existing products.
Which of the following correctly describes methods which the organization can use to achieve these cost savings?
Select ALL that apply.
A. Value analysis is examining a product's costs in order to achieve its purpose at a reduced cost while maintaining its reliability and quality.
B. Functional analysis is carried out only on existing products and is concerned only with minimizing the cost of the originally defined functions of a product.
C. Target costing is continuously setting new stretch targets while the product is in production.
D. Value engineering is a fundamental rethinking and radical redesign of an organization's existing processes.
E. Kaizen costing is seeking to make cost savings by continuously making small incremental cost reductions while the product is in production.
正解：A,E

質問 8：
A company is deciding whether to invest in project A or project B. A decision tree has been prepared to illustrate the investment decision and its associated possible net present values (NPVs).

Which of the following statements is correct?
A. A risk neutral decision maker would select project B because it shows less variation of outcomes.
B. Project A will generate a positive net present value of $1.3m.
C. decision maker who is risk seeking would select project A.
D. Project A is more likely to reduce shareholder wealth than to increase it.
正解：C

CIMA P2 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Discuss various approaches to the performance and control of organisations Managing the Costs of Creating Value
トピック 2	Analyse the performance of responsibility centres and prepare reports Capital Investment Decision Making
トピック 3	Revise and practice questions under exam conditions Apply the data required for decision-making
トピック 4	Apply value management techniques to manage costs and improve value creation Apply investment appraisal techniques to evaluate different projects

参照：https://planner.cimaglobal.com/proqual/2019/management/P2

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