CIMA Related Exams
BA2 Exam
Which of the following would have an impact on the cash budget?
(a) Change in payables terms
(b) Change in the rate of depreciation
(c) Change in the percentage discount allowed
(d) Change of inventory holding policy
Refer to the Exhibit.

A company operates an absorption costing system. The management accounts show that fixed production overheads were over-absorbed in the period.
Which FOUR combinations could possibly have resulted in this situation?
Which of the following would NOT be an appropriate performance measure for a profit centre manager?