Cima E2 Braindumps

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Cima E2 Project and Relationship Management
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What is CIMA?
CIMA is the most relevant accounting
qualification for business. Becoming a Chartered
Management Accountant can accelerate your career
and boost your salary. It is a proven path to
business success.
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CIMA Certificate In Business Accounting
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E2 financial operations
The E2 exam focuses on how to prepare full
financial statements for a single company and
the principal consolidated financial statements
for a simple group
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Now days passing CIMA certification exams are not
easy and simple. Before you attempt to get the
exams, you need to understand its all levels of
assurance. If you would like to pass CIMA
certifications and you are as well seeking for
most excellent and simple to understand stuff so,
now it is very simple for you to obtain it. This
website is offering you here most up-to-date
questions answers of CIMA certification exams,
correct according to the updated exam.
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How Cima Benefits Your Business

• Analysis - Understanding the history behind
  numbers and use it to make business
• decisions
• Strategy Using the insight from analysis to
  help formulate business strategy to create
• wealth and shareholder value.
• Risk - The application of analytical skills to
  observe business processes end end a pair
• identify and manage risks.
• Planning using accounting techniques to plan
  and budget.
• Communication knowing what information
  management needs and explaining
• the numbers to non-financial managers.

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Here are some questions of Cima E2 that you get
same in your exam.
Here are some questions please stay with us
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umps.html
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Question No 1

• Which TWO of the following are examples of
  management information made possible by the
  availability of big data?
• Customer profitability analysis to identify key
  strategic customers
• Customer information harvested from social media
  to target products
• Production cycle time analysis to improve
  production efficiency
• Real-time inventory management information shared
  with producers to influence their production
  plans
• A five-year history of a company's aged debtor
  list to assess the long-run effectiveness of
  credit control
• Answer B, D

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Question No 2

• Company D is about to launch an innovative and
  unique product which may face direct competition
  within three years. The company needs to achieve
  a rapid payback on all investments because it has
  limited access to external finance.
• Which is the most appropriate pricing strategy
  for company D's new product, and for what reason?
  
• Market skimming because it exploits areas of the
  market which are sensitive to price.
• Penetration pricing because it can be used to
  rapidly build sales volume in mature markets.
• Market skimming because it enables high prices to
  be charged to buyers who want the product as soon
  as possible.
• Penetration pricing because it can be used to
  rapidly build sales volume in high growth
  markets.
• Answer C

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umps.html
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Question No 3

• Performance measures that monitor the extent to
  which a not-for-profit organization's objectives
  have been achieved are measures of
• Economy
• Efficiency
• Effectiveness
• Enterprise
•  
• Answer C

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Question No 4

• An organization employs a dual pricing basis for
  the transfer of components between its divisions.
  This means that
• Each division has a separate transfer price for a
  single transaction.
• The transfer price is based on marginal cost with
  a separate charge to allow for fixed costs.
• The transfer price is based on the cost of the
  product plus a mark-up for profit.
• The transfer price is based on the market price
  less a discount.
• Answer A

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Question No 5

• For a complex and repetitive task, which of the
  following correctly describes a steep learning
  curve?
• Repeated training may be required but this will
  not necessarily result in a reduction in the time
  taken to complete the task.
• After the initial learning period there will be a
  rapid reduction in the time taken to complete the
  task.
• There will be a long period before there is a
  reduction in the time taken to complete the task.
• After the initial learning period there will be a
  slow reduction in the time taken to complete the
  task.
• Answer B

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umps.html
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Question No 6

• A manufacturing company has recently introduced a
  Total Quality Management (TQM) system. The
  company has invested heavily in the education and
  training of its staff, in addition to
  implementing new product design engineering.
  There is a plan to sample units from each batch
  of products manufactured to test for errors,
  although this has not yet been implemented due to
  budget constraints.
• The company is experiencing high levels of
  customer complaints, with many faulty units being
  returned by the customer for refund or
  replacement. Sales revenue has fallen recently,
  mainly due to negative press coverage linked to
  dissatisfied customers. Select the statement MOST
  likely to apply.
• The high level of external failure costs is the
  result of a lack of expenditure on prevention
  costs.
• The high level of internal failure costs is the
  result of a lack of expenditure on appraisal
  costs.
• The high level of external failure costs is the
  result of a lack of expenditure on appraisal
  costs.
• The high level of internal failure costs is the
  result of a lack of expenditure on prevention
  costs.
• Answer C

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Question No 7
A company is considering four mutually exclusive
projects. There are three possible future demand
conditions but the company has no idea of the
probability of each of these demand conditions
occurring. The forecast net present values (NPVs)
of each of the four projects, under each of the
three possible future demand conditions, are as
follows. Which investment would be selected using
the maximin criterion?

• Investment A
• Investment B
• Investment C
• Investment D
• Answer C

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umps.html
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Question No 8

• For a complex and repetitive task, which of the
  following correctly describes a steep learning
  curve?
• Repeated training may be required but this will
  not necessarily result in a reduction in the time
  taken to complete the task.
• After the initial learning period there will be a
  rapid reduction in the time taken to complete the
  task.
• There will be a long period before there is a
  reduction in the time taken to complete the task.
• After the initial learning period there will be a
  slow reduction in the time taken to complete the
  task.
• Answer B

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umps.html
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Question No 9
The following data are available for an
investment centre for the latest period. Where
appropriate the data have been adjusted to
reflect economic values. What cost of capital
has been used to calculate the EVA? Give your
answer to the nearest percentage.
Answer 9
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umps.html
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