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

Actual exam question for CIMA's CIMAPRO19-P01-1 exam

Question #: 108
Topic #: 3

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?

ABackflush costing

BAbsorption costing

CMarginal costing

DProcess costing

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Suggested Answer: A

References:

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

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Belen

3 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

2 months ago

D) Process costing

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Cherrie

2 months ago

C) Marginal costing

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Jennifer

2 months ago

A) Backflush costing

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Christiane

3 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

4 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

2 months ago

That makes sense, process costing wouldn't work for JIT production.

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Jolanda

3 months ago

Yeah, backflush costing attaches cost directly to output in JIT systems.

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Chaya

3 months ago

I think it's backflush costing.

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Lorenza

4 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

4 months ago

That makes sense, Marginal costing does focus on variable costs. I see your point.

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Gladys

4 months ago

I disagree, I believe the answer is C) Marginal costing because it focuses on variable costs.

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Marge

4 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

3 months ago

Yes, backflush costing is specifically designed for JIT systems to streamline the costing process.

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Rasheeda

4 months ago

I agree, backflush costing is the method that attaches costs directly to output in JIT systems.

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Billy

4 months ago

I think the answer is A) Backflush costing.

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