CIMA E1 Exam Questions
Managing Finance in a Digital World (Page 4 )

Updated On: 24-Feb-2026

Material requirements planning (MRP I) and manufacturing resource planning (MRP II) are computerised systems used for planning the requirements for raw materials, work-in- progress and finished items and integrating with other production processes. These systems enable strong relationships to be forged with suppliers as orders can be placed with suppliers in good time to fulfill customer requirements and expectations, as well as other processes related to materials planning. Which of the following specifically can MRP I and MRP II NOT assist with?

  1. Financial requirements planning
  2. Equipment utilisation planning
  3. Decision support planning
  4. Labour schedule planning

Answer(s): C



Which of the following are the primary objectives of a commercial organisation?

Select ALL that apply.

  1. Maximise shareholder wealth
  2. Maximise trading performance
  3. Ensure going concern status
  4. Protect the environment
  5. Ensure continued employment for staff
  6. Ensure compliance with tax legislation

Answer(s): A,B,C



Who is responsible for the strategic leadership of the finance team?

  1. Chief Executive Officer
  2. Management Accountant
  3. Chief Finance Officer
  4. Financial Accountant

Answer(s): C



The directors of JES are keen to ensure that expenditure on marketing campaigns is generating additional sales for the company Which of the following KPIs would be appropriate for the directors of JES?

  1. Conversion rate across mediums
  2. Return on marketing spend
  3. Cost per lead generated.
  4. Customer retention rates

Answer(s): A



Offshoring may be successful when which of the following applies?

  1. There are fewer cultural differences
  2. There are low transaction volumes
  3. There are high task complexities
  4. There are high cost transactions

Answer(s): A






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