Page 20 - CIMA OCS Workbook February 2019 - Day 1 Tasks
P. 20
CIMA FEBRUARY 2019 – OPERATIONAL CASE STUDY
3 DECISION MAKING
Note: You are unlikely to be asked to do calculations in the exam. However, the following question
will help with familiarisation of the budgetary information.
EXERCISE 3(A) – CVP ANALYSIS
Question Your response
Discuss which costs are fixed
and which variable.
Determine the breakeven
revenue in 2019 and the
safety margin.
Determine which products
have the highest C/S ratios
and comment on your
answer.
16 KAPLAN PUBLISHING
