CIMAPRO19-P02-1 Exam - Topic 5 Question 123 Discussion

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

Question #: 123
Topic #: 5

[All CIMAPRO19-P02-1 Questions]

How does beyond budgeting NOT help to resolve the weaknesses of traditional budgeting? Select ALL that apply.

AManagers are set goals and targets to achieve rather than abiding by strict budgets and variances.

BManagers have a much larger scope of business goals that when achieved, will increase shareholder value.

CManagers are given more freedom and control over their business units under Beyond budgeting.

DManagers focus on keeping costs low in the short term to ensure maximised profits.

EManagers are given incentives to meet or undercut budgets.

FManagers are encouraged to designate responsibility to others to lessen their workload so they may concentrate on important tasks.

Show Suggested Answer

Suggested Answer: D, E, F

by Rosendo at Mar 31, 2026, 06:35 PM

Limited Time Offer

25%

Off

Contribute your Thoughts:

Submit Cancel

4 days ago

I practiced a similar question, and I think E might be a correct choice since it seems to reinforce the strict budget mentality.

upvoted 0 times

...

9 days ago

I'm a bit unsure, but I feel like option D could be a weakness because it still focuses on short-term gains, which traditional budgeting often does.

upvoted 0 times

...

14 days ago

I remember that beyond budgeting emphasizes flexibility, so I think options A and C might not really address traditional budgeting weaknesses.

upvoted 0 times

...