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CIMAPRO19-P01-1 Exam - Topic 3 Question 108 Discussion

Actual exam question for CIMA's CIMAPRO19-P01-1 exam
Question #: 108
Topic #: 3
[All CIMAPRO19-P01-1 Questions]

Which costing method, used in just-in-time (JIT) production systems, attaches cost directly to output rather than following the flow of product through the production process?

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Suggested Answer: A

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by Evelynn at Mar 04, 2025, 11:46 AM

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Tricia
4 months ago
Marginal costing doesn't fit JIT, just saying!
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Tuyet
5 months ago
Really? I always thought it was more complicated than that.
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Fredric
5 months ago
Backflush costing is the right answer, no doubt!
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Frank
5 months ago
I thought it was Absorption costing?
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Tyisha
5 months ago
It's definitely Backflush costing!
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Olga
6 months ago
I keep mixing up marginal costing and backflush costing. I hope I remember the right one for this question!
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Martin
6 months ago
I practiced a similar question, and I feel like Backflush costing was the right choice there too.
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Kara
6 months ago
I'm not entirely sure, but I remember something about absorption costing being more about the flow of costs through production.
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Cassi
6 months ago
I think the answer might be Backflush costing since it focuses on attaching costs directly to the output.
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Hubert
6 months ago
I'm a bit confused by the wording of this question. The options seem to cover different costing approaches, but I'm not sure how they specifically relate to JIT production. I'll have to review my notes to see if I can recall the key characteristics of each method.
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Kris
6 months ago
Okay, I remember learning about this in class. Backflush costing is the method that skips the detailed tracking of costs through the production process and instead assigns costs directly to the finished goods. That seems to fit what the question is asking.
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Twila
6 months ago
Hmm, I'm not totally sure about this one. I know JIT production is all about reducing inventory, but I'm not familiar with the different costing methods used in that context. I'll have to think this through carefully.
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Carmen
6 months ago
I think this is asking about the costing method used in JIT production systems that attaches cost directly to output. Backflush costing sounds like the right answer.
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Belen
11 months ago
Backflush costing, huh? Sounds like something you do when your car's low on gas - just flush the whole system and start over!
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Noble
9 months ago
D) Process costing
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Cherrie
10 months ago
C) Marginal costing
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Jennifer
10 months ago
A) Backflush costing
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Christiane
11 months ago
Marginal costing? Really? That's more about variable vs. fixed costs, not the costing method itself. Backflush is the way to go here.
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Donte
11 months ago
Hmm, process costing? That's for continuous production, not the discrete nature of JIT. Gotta be backflush costing.
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Edda
10 months ago
That makes sense, process costing wouldn't work for JIT production.
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Jolanda
10 months ago
Yeah, backflush costing attaches cost directly to output in JIT systems.
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Chaya
11 months ago
I think it's backflush costing.
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Lorenza
11 months ago
I was thinking absorption costing, but that's more for traditional manufacturing, not JIT. Backflush makes the most sense.
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Billy
12 months ago
That makes sense, Marginal costing does focus on variable costs. I see your point.
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Gladys
12 months ago
I disagree, I believe the answer is C) Marginal costing because it focuses on variable costs.
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Marge
12 months ago
Backflush costing seems like the right answer here. It's the only one that attaches costs directly to output in a JIT system.
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Evan
11 months ago
Yes, backflush costing is specifically designed for JIT systems to streamline the costing process.
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Rasheeda
11 months ago
I agree, backflush costing is the method that attaches costs directly to output in JIT systems.
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Billy
1 year ago
I think the answer is A) Backflush costing.
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