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CPCA Certified Professional Cost Accountant Exam 2 VERSIONS ALL 450 QUESTIONS AND CORRECT ANSWERS LATEST UPDATE THIS YEAR

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Tap on AVAILABLE IN BUNDLE / PACKAGE DEAL to unlock free bonus exams — save more while getting everything you need! You’ll be glad you did! The CPCA Certified Professional Cost Accountant Exam (2 Versions) – All 450 Questions and Correct Answers (Latest Update This Year) provides a fully updated and comprehensive study resource designed to help candidates thoroughly prepare for the CPCA certification examinations. This in-depth guide covers essential topics, including cost accounting principles, financial analysis, budgeting and forecasting, variance analysis, managerial decision-making, internal controls, ethical and regulatory considerations, and applied problem-solving scenarios. With two full exam versions, candidates gain extensive practice across multiple question formats, while each question is paired with a correct, verified answer to reinforce understanding and enhance exam readiness. Ideal for accounting professionals and students preparing for the CPCA Certified Professional Cost Accountant Exam, this resource ensures thorough review, effective practice, and confident performance on exam day.

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Institution
CPCA Certified Professional Cost Accountant
Course
CPCA Certified Professional Cost Accountant

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Uploaded on
December 22, 2025
Number of pages
203
Written in
2025/2026
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Page 1 of 203




CPCA Certified Professional Cost Accountant
Exam 2 VERSIONS ALL 450 QUESTIONS AND
CORRECT ANSWERS LATEST UPDATE THIS
YEAR
CPCA Exam


Which of the following best describes three in-store retail factors affected by SKU

proliferation?



A. Variety, placement, space

B. Everyday price, promoted price, frequency

C. Variety, rotation, ordering frequency

D. Customer service, reset schedule, product education


A. Variety, placement, space


Which of the following pricing strategies is Walmart's primary go to market approach?



A. High-low

B. EDLP

C. Promotional

D. Hybrid pricing




1

, Page 2 of 203



B. EDLP


Which of the following is an effect that changing consumer demographics are having on

retailers? (select the best answer)



A. Shelf plans are expanding

B. Category captains are more important

C. Shopper marketing is increasing in popularity

D. Shopper clustering is increasingly important

E. None of the above


D. Shopper clustering is increasingly important


Is base volume additional sales beyond what is expected due to promotional activity- Yes or

No?


No


Is the acronym DOS the average number of days current inventory will last- Yes or No?


Yes


Is Facing the count or linear space a single product occupies- Yes or No?


Yes




2

, Page 3 of 203



Which of the following best represents the primary concerns driving shopper purchase

decisions?



A. Value, product rating and times of day

B. Quality, value and convenience

C. Time of day, social media recommendation and magazine ads

D. Quality, flavors and social media ads


B. Quality, value and convenience


Is the acronym ACV the total sales volume reported for a store or group of stores- Yes or No?


Yes


Is a consumer the person who buys the product-yes or no?


No


Does referring to a product as incremental mean the the product is unavailable at the shelf or

point of purchase- yes or no?


No


Which of the following is not a specific trend in category management?



A. Industry consolidation




3

, Page 4 of 203



B. the use of shopper insights

C. Reliance on frequent shopper card data

D. Multidimensional shelf management technology

E. Integration with shopper marketing to influence path to purchase


A. Industry consolidation


Shoppers today often shop in how many different channels?



A. Most shoppers stick to their routines and only shop 2-3 channels at most

B. Nearly all shopper make at least one trip over 10 different channels within a given month

C. Majority of shoppers today are simplifying their hectic lives and shopping exclusively in the

one-stop-shop supercenter channel

D. Most shoppers will shop across 5+ channels to purchase the products and services they

need


D. Most shoppers will shop across 5+ channels to purchase the products and services they need


The grocery industry is basically recession proof; therefore, in difficult economic time's shelf

planning strategy won't change- True or False?


False


Is the acronym GMROI important to the practice of category management?


Yes (No in some cases?)


4

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