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Free P2 Exam Braindumps (page: 4)

Page 3 of 51
PDF with 202 Questions

CORRECT TEXT
$30.328 million is to be invested in a project that will yield annual net cash inflows of $8 million for 5 years.

What is the project's internal rate of return (IRR)?
Give your answer to the nearest whole percentage.

  1. 9 %, 10 %, 11 %

Answer(s): A



An organization has a decentralized structure in which division A supplies division B with an intermediate product for which there is no external market. Division B carries out further processing and then sells the final product on the external market. Due to organizational policy the current transfer pricing basis is variable cost.

The manager of division A has stated, "The current transfer price is unfair because it does not enable us to recoup our costs".

The manager of division B has stated, "The current transfer pricing system enables us to quote competitive prices for the finished product".

The Chief Executive of the organization is considering imposing a transfer pricing policy that uses dual pricing.

Dual pricing would:

  1. be welcomed by the manager of division A but the manager of division B would resist it.
  2. be welcomed by both divisional managers.
  3. increase divisional autonomy.
  4. involve a lump sum payment to division A in addition to the payment of the variable cost per unit.

Answer(s): B



An airline company has operated passenger flights with low ticket prices to various airports from a busy airport for several years. It now faces increased competition on a number of its routes and has decided to use the balanced scorecard to monitor its performance.
Which of the following statements are correct?

Select ALL that apply.

  1. Customer satisfaction measures will not be needed because the company pursues a low price strategy for competitive advantage.
  2. The proportion of seats that are occupied on flights could be a suitable measure for the internal business process perspective.
  3. The number of new flights to different destinations could be a suitable measure for the learning and growth perspective.
  4. The number of on time take-offs could be a suitable measure for the internal business process perspective.
  5. Non-financial objectives will be met as a result of financial objectives being achieved.
  6. A survey of passengers could be a suitable measure for the customer perspective.

Answer(s): B,C,D



CORRECT TEXT

The following summarised financial statements have been prepared by JNM's North subsidiary for the year just ended:



Calculate the North subsidiary's Residual Income, assuming that JNM's cost of capital is 10%.

Give your answer to the nearest $ million.

  1. $24 million, 24000000

Answer(s): A






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