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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Gladys

1 days ago

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

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Marge

3 days 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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Billy

5 days ago

I think the answer is A) Backflush costing.

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