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Free CIMAPRO19-P02-1 Exam Dumps July 2026

Here you can find all the free questions related with CIMA P2 Advanced Management Accounting (CIMAPRO19-P02-1) exam. You can also find on this page links to recently updated premium files with which you can practice for actual CIMA P2 Advanced Management Accounting Exam. These premium versions are provided as CIMAPRO19-P02-1 exam practice tests, both as desktop software and browser based application, you can use whatever suits your style. Feel free to try the P2 Advanced Management Accounting Exam premium files for free, Good luck with your CIMA P2 Advanced Management Accounting Exam.
Question No: 1

MultipleChoice

Which of the following investment appraisal methods provides an absolute monetary value on which to base decisions?

Options
Question No: 2

FillInTheBlank

A large supermarket is applying direct product profitability analysis to establish the profit earned by each of the products it sells.

Data for product P are as follows.

The shelf is stacked each time that all units are sold and there are no units of product P left unsold at the end of each day.

What is the direct product profit per unit of product P?

Give your answer to the nearest $0.01.

Question No: 3

FillInTheBlank

A firm of accountants uses an activity-based costing system. The firm's costing system permits staff to indicate specific tasks undertaken for clients, such as requesting missing information. The amount charged for a request for missing information is based on the following analysis.

Each request takes an average of 15 minutes of professional staff time. Professional staff are charged out at $100 per hour.

Administrators then process the information request and prepare a standard letter. The average time administration staff spend on each information request is 20 minutes. The cost of administration staff at the firm is $75,600 per year. Administration staff work for a total of 6,000 hours per year. The cost of printing and posting a letter is $1.

Calculate the cost of an information request.

Give your answer to 2 decimal places.

Question No: 4

MultipleChoice

A company is investing in a huge diversification project. The plan is to develop and sell a whole new product line that they have never sold before. They've already started a massive marketing campaign for this new

product line and they are getting good feedback in their market research.

They've had to use debt funding in order to finance the project, but they hope that the returns will be worth the investment and restructuring. If they are successful they will be a step ahead of all their competitors and offer

something none of them can.

What is the risk appetite of this company?

Options
Question No: 5

FillInTheBlank

A new product is being manufactured for the first time. The first unit required 600 minutes of labor to manufacture. It is expected that there will be a 90% learning curve for the first 20 units.

The learning index for a 90% learning curve is - 0.152.

Calculate the expected labor time to manufacture the 10th unit.

Your answer should be given to the nearest whole minute.

Question No: 6

MultipleChoice

An electronics company sells a range of tablet computers. Tablet computers come complete with an operating system that is regarded as the market leader. The company aims to launch a new version of its hardware every eighteen months and a major update to its software every three years. The latest version of the tablet computer is always sold at a higher price, but the older version that has been replaced is then sold for a time at a discounted price.

Which pricing model does this company appear to be using?

Options
Question No: 7

MultipleChoice

Which THREE of the following are advantages of changing from a 'top-down' to a 'bottom-up' (participative) style of budgeting?

Options
Question No: 8

MultipleChoice

For a pharmaceutical manufacturer, in which perspective of the Balanced Scorecard should the performance measure 'number of patents granted during the year' be included?

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Question No: 9

DragDrop

Which of the following criticisms relate to traditional budgeting methods and which relate to the 'beyond budgeting' approach?


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