CIMAPRO19-P02-1 Exam - Topic 3 Question 128 Discussion

Actual exam question for CIMA's CIMAPRO19-P02-1 exam

Question #: 128
Topic #: 3

A senior manager is concerned about the dysfunctional consequences of a company's current approach to budget preparation. The senior manager has discovered that budget holders are carrying budgetary slack forward from one period to the next without this being identified or challenged.

Which of the following approaches to budget preparation is the company using?

AIncremental budgeting

BZero-based budgeting

CActivity-based budgeting

DBeyond budgeting

Show Suggested Answer

Suggested Answer: A

by Lavera at Jun 18, 2026, 09:08 PM

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Iluminada

I’m a bit confused; I thought beyond budgeting was about flexibility, but maybe it’s not the right fit here?

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Precious

5 days ago

Zero-based budgeting sounds like it would prevent slack because every budget starts from scratch, right?

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Pansy

10 days ago

I remember practicing a question about budgetary slack, and it seemed like incremental budgeting was the main culprit.

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Letha

15 days ago

I think this might be incremental budgeting since it allows for carrying over previous budgets, but I'm not entirely sure.

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