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The Chartered Institute of Management Accountants 2004 1
MANAGERIAL LEVELMANAGEMENT ACCOUNTING PILLARPAPER P2 – MANAGEMENT ACCOUNTING –DECISION MANAGEMENT
This is a Pilot Paper and is intended to be an indicative guide for tutors and students of the style and type of questions that are likelyto appear in future examinations. It does not seek to cover the fullrange of the syllabus learning outcomes for this subject.Management Accounting Decision Management will be a three hour paper with two compulsory sections (20 marks and 30 marksrespectively) and one section with a choice of questions for 50marks.
CONTENTS
Pilot Question Paper Section A: Eight objective test questionsPages 2-9Section B: Three medium answer questionsPages 10-11Section C: Three scenario questionsPages 12-16Indicative Maths Tables and FormulaePages 17-18Pilot SolutionsPages 19-32
   P   2  –   D  e  c   i  s   i  o  n   M  a  n  a  g  e  m  e  n   t
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P2 PILOT PAPER2
SECTION A – 20 MARKSANSWER ALL EIGHT SUB-QUESTIONS
Question One1.1
The following details relate to three services provided by JHN.
Service:JHN
$$$ 
Fee charged to customers for each unit of service84122145
Unit service costs
Direct materials122322Direct labour152025Variable overhead121620Fixed overhead204240All three services use the same type of direct labour which is paid at $30 per hour.In a period when the availability of the direct labour is limited, the most and leastprofitable use of the direct labour are:
Most profitableLeast profitable
A
HJ
B
HN
C
NJ
D
NH
(2 marks)
Each of the sub-questions numbered from
1.1
to
1.8
inclusive, given below, hasonly ONE correct answer.
REQUIRED:
On the indicative ANSWER SHEET, enter either your answer in the space providedwhere the sub-question requires a written response, or place a circle “O” around theletter that gives the correct answer to the sub-question where a list of distractorshas been provided.If you wish to change your mind about an answer to such a sub-question, blockout your first answer completely and then circle another letter. You will not receivemarks if more than one letter is circled.Space has been provided on the four-page answer sheet for workings. If yourequire further space, please use the last page of your answer book and clearlyindicate which question(s) these workings refer to.You must detach the answer sheet from the question paper and attach it to thefront cover of your answer book before you hand it to the invigilators at the end of the examination.
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P2 PILOT PAPER3
Management Accounting 
Write here your full examination number:
Decision Management 
Centre CodeINDICATIVE ANSWER SHEET FOR SECTION AHall CodeDesk Number 
1.1ABCD1.2ABCD1.3ABCD1.4Project:1.5The value of perfect information is $:1.6The ranking would be:1.7The time taken for the fourth unit is:1.8The impact on profits is:
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tishkoopman

very clearly expressed information

reply10 / 22 / 2009
simabaldon

this is just what i was looking for

reply10 / 22 / 2009
renawhitheld

you people need to get a life jk'ing

reply10 / 22 / 2009
daniapoolheco

Ik besliste uw guestbook te ondertekenen

reply10 / 21 / 2009
shawnphanthauong

very clearly expressed information

reply10 / 18 / 2009
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