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

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?
A) Backflush costing
B) Absorption costing
C) Marginal costing
D) Process costing

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
9 months ago
Marginal costing doesn't fit JIT, just saying!
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Tuyet
10 months ago
Really? I always thought it was more complicated than that.
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Fredric
10 months ago
Backflush costing is the right answer, no doubt!
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Frank
10 months ago
I thought it was Absorption costing?
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Tyisha
10 months ago
It's definitely Backflush costing!
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Olga
10 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
11 months ago
I practiced a similar question, and I feel like Backflush costing was the right choice there too.
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Kara
11 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
11 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
11 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
11 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
11 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
11 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
1 year 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
1 year ago
D) Process costing
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Cherrie
1 year ago
C) Marginal costing
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Jennifer
1 year ago
A) Backflush costing
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Christiane
1 year 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
1 year ago
Hmm, process costing? That's for continuous production, not the discrete nature of JIT. Gotta be backflush costing.
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Edda
1 year ago
That makes sense, process costing wouldn't work for JIT production.
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Jolanda
1 year ago
Yeah, backflush costing attaches cost directly to output in JIT systems.
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Chaya
1 year ago
I think it's backflush costing.
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Lorenza
1 year 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
1 year ago
That makes sense, Marginal costing does focus on variable costs. I see your point.
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Gladys
1 year ago
I disagree, I believe the answer is C) Marginal costing because it focuses on variable costs.
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Marge
1 year 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
1 year ago
Yes, backflush costing is specifically designed for JIT systems to streamline the costing process.
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Rasheeda
1 year 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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