Summer Sale Coupon - 60% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: c4sbfdisc

Safe & Secure


Money Back

Download Free




3 Months Free Update

  • Printable Format
  • Value of Money
  • 100% Pass Assurance
  • Verified Answers
  • Researched by Industry Experts
  • Based on Real Exams Scenarios
  • 100% Real Questions

P1 PDF + Testing Engine



3 Months Free Update

  • Exam Name: Management Accounting
  • Last Update: 21-Apr-2024
  • Questions and Answers: 180
  • Free Real Questions Demo
  • Recommended by Industry Experts
  • Best Economical Package
  • Immediate Access

P1 Engine



3 Months Free Update

  • Best Testing Engine
  • One Click installation
  • Recommended by Teachers
  • Easy to use
  • 3 Modes of Learning
  • State of Art Technology
  • 100% Real Questions included

Last Week Results!


Customers Passed


Average Score In Real
Exam At Testing Centre


Questions came word by
word from this dump

Get P1 Dumps : Verified Management Accounting

An Exclusive 94.1% Success Rate...

For more than a decade, Crack4sure’s P1 Management Accounting study guides and dumps are providing the best help to a great number of clients all over the world for exam preparation and passing it. The wonderful CIMA P1 success rate using our innovative and exam-oriented products made thousands of ambitious IT professionals our loyal customers. Your success is always our top priority and for that our experts are always bent on enhancing our products.

This unique opportunity is available through our CIMA P1 testing engine that provides you with real exam-like practice tests for pre-exam evaluation. The practice questions and answers have been taken from the previous P1 exam and are likely to appear in the next exam too. To obtain a brilliant score, you need to keep practicing with practice questions and answers.

Concept of CIMA CIMA Operational Exam Preparation

Instead of following the ages-old concept of CIMA CIMA Operational exam preparation using voluminous books and notes, Crack4sure has introduced a brief, to-the-point, and most relevant content that is extremely helpful in passing any certification CIMA CIMA Operational exam. For an instance, our P1 Apr 2024 updated study guide covers the entire syllabus with a specific number of questions and answers. The simulations, graphs, and extra notes are used to explain the answers where necessary.

Maximum Benefit within Minimum Time

At crack4sure, we want to facilitate the ambitious IT professionals who want to pass different certification exams in a short period of time but find it tough to spare time for detailed studies or take admission in preparatory classes. With Crack4sure’s CIMA CIMA Operational study guides as well as P1 dumps, it is super easy and convenient to prepare for any certification exam within days and pass it. The easy information, provided in the latest Apr 2024 P1 questions and answers does not prove a challenge to understand and memorize. The CIMA P1 exam takers feel confident within a few days of study that they can answer any question on the certification syllabus.

P1 Questions and Answers

Question # 1

Company Y absorbs fixed production overheads using a rate per machine hour. Budgeted and actual data for month 8 are as follows:

P1 question answer

What is the fixed production overhead efficiency variance?


$400,000 favourable


$400,000 adverse


$1,000,000 favourable


$1,000,000 adverse

Question # 2

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

P1 question answer

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.


The solution from the graph is to produce 330 units of J and 280 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 283.333 units of L.)


The solution from the graph is to produce 310 units of J and 280 units of L. (A simplex solution shows the true optimum to be 308.333 units of J and 283.333 units of L.)


The solution from the graph is to produce 330 units of J and 290 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 293.333 units of L.)


The solution from the graph is to produce 315 units of J and 290 units of L. (A simplex solution shows the true optimum to be 316.333 units of J and 293.333 units of L.)


The solution from the graph is to produce 312 units of J and 295 units of L. (A simplex solution shows the true optimum to be 312.333 units of J and 294.999 units of L.)


The solution from the graph is to produce 317 units of J and 270 units of L. (A simplex solution shows the true optimum to be 316.666 units of J and 269.666 units of L.)

Question # 3

MBB is considering the costs to be incurred in respect of a special order.

The order would require 625 kg of Material K.

This is a material that is readily available and regularly used by the organization in its other products.

There are 265 kg of Material K in inventory which cost $1,590 when it was purchased.

The current market price is $6.48 per kg.

Material K is normally used to make Product X. Each unit of Material X requires 3 kg of Material K, and if Material K is costed at $6 per kg, each unit of Product X yields a contribution of $30.

The relevant cost of Material K to be included in the costing of the special order is:









Question # 4

Explain THREE benefits that organizations gain from using budgetary planning and control systems.

Select ALL the true statements.


The budget acts as a variable mechanism, with actual results being compared with budget.


Budgeting forces an organization’s management to look ahead and set performance targets.


The budget provides an external benchmark against which performance against which performance can be evaluated.


The budget ensures actions of different parts of the organization are coordinated are reconciled otherwise managers take actions for the benefit of their own part of organization that may not benefit the organization as a whole.


Another benefit of budgeting is to set targets to motivate managers and optimize their performance.


The budget is a useful device of influencing an operator’s thoughts and motivating operators to perform in line with the organization’s marketing budget.


It provides a standard which managers may be motivated to achieve. It can also encourage inefficiency and conflict between managers particularly if the budget is imposed from above, whereby it may act as a threat rather than as a challenge.

Question # 5

A flexible budget is a budget that is:


set prior to the control period and not subsequently changed in response to changes in activity period has expired


continuously updated by adding a further accounting period when the earliest accounting period has expired


changed in response to changes in the level of activity


changed in response to changes in costs

Why so many professionals recommend Crack4sure?

  • Simplified and Relevant Information
  • Easy to Prepare P1 Questions and Answers Format
  • Practice Tests to experience the P1 Real Exam Scenario
  • Information Supported with Examples and Simulations
  • Examined and Approved by the Best Industry Professionals
  • Simple, Precise and Accurate Content
  • Easy to Download P1 PDF Format

Money Back Passing Guarantee

Contrary to online courses free, with Crack4sure’s products you get an assurance of success with money back guarantee. Such a facility is not even available with exam collection and buying VCE files from the exam vendor. In all respects, Crack4sure’s products will prove to the best alternative of your money and time.