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CIMA Exam CIMAPRO19-P01-1 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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Belen
1 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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Christiane
1 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
2 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
3 days ago
That makes sense, process costing wouldn't work for JIT production.
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Jolanda
18 days ago
Yeah, backflush costing attaches cost directly to output in JIT systems.
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Chaya
1 months ago
I think it's backflush costing.
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Lorenza
2 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
2 months ago
That makes sense, Marginal costing does focus on variable costs. I see your point.
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Gladys
2 months ago
I disagree, I believe the answer is C) Marginal costing because it focuses on variable costs.
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Marge
2 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
1 months ago
Yes, backflush costing is specifically designed for JIT systems to streamline the costing process.
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Rasheeda
2 months ago
I agree, backflush costing is the method that attaches costs directly to output in JIT systems.
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Billy
2 months ago
I think the answer is A) Backflush costing.
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