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Get All BA2 - Fundamentals of Management Accounting Exam Questions with Validated Answers
| Vendor: | CIMA |
|---|---|
| Exam Code: | CIMAPRA17-BA2-1 |
| Exam Name: | BA2 - Fundamentals of Management Accounting |
| Exam Questions: | 382 |
| Last Updated: | August 24, 2026 |
| Related Certifications: | CIMA Certificate in Business Accounting |
| Exam Tags: |
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Which of the following would be the most appropriate cost unit for a transport delivery service?
You are put in charge of a new, independent factory. The products you produce are cheap to produce but the profit margin is small. Maintaining low costs and maximum efficiency is key.
You are concerned that certain parts of the production line are producing excess waste and damaging profits.
Which type of cost centre would be most useful in this situation?
Refer to the exhibit.

Budget information for 'Crome Ltd' is as follows:
The budgeted cost allowance for the sale of 1000 units would be:
A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
An organisation's management report contains the following data:

Which division has the highest operating margin percentage?
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