Prepare with reliable CMA-Financial-Planning-Performance-and-Analytics Pass-King Test Braindumps

IMA CMA-Financial-Planning-Performance-and-Analytics Exam Overview:

IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. Life-cycle costing is most effective when used with products that have a

A) short development period and many costs Incurred during manufacturing
B) long development period and many costs incurred poor to manufacturing
C) short development period and few costs incurred poor to manufacturing
D) long development period and many costs incurred during manufacturing

2. Identify one external factor that provides opportunity for the Food-To-Go division.
Essay
Food Depot Ltd (FDD is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants FDL has been profitable m recent years and has a very strong cash position FDL's newest division. Food-To-Go. is an online meal ordering and delivery platform acquired by FDL two years ago.
In 20X7. sales for the entire company were SI billion, with 50% of the business coming from the Airline Catering division. FDL is the country's leading airline catering services provider and controls 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
The Food-To-Go division only contributed 5% of FDL's total sales in 20X7 and is far behind in competing for market share of the online meal ordering and deliver, industry. It is estimated that Food-To-Go's sales were only 20% of the industry leader's sales However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
The costs of shared corporate services are allocated based on each division s revenue FDL usually caps its capital expenditure budget to 4% of budgeted sales revenue In a recent capital budget coordination meeting.
Smith Whitney, the head of the Airline Catering division. complained that his division is underfunded on capital projects . The budgeted capital expenditure had been much less than 4 % of the division's budgeted sales in the past three years He argued that his division is the company's best-performing division, and it needs more funds to maintain its market share m the industry Whitney wants to reduce the capital expenditure budget for Food-To-Go and reallocate those funds to his division.
Susan Wiley, the bead of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company Wiley argues that her division had the highest ROI in 20X7. and it deserves more capital funding FDL's required rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follows (in $ millions).

3. If a company s disaster recovery planning includes the use of a cold site the company will

A) restore its IT function after equipment is made ready at a site with prewired IT access
B) relaunch its major business processes from a site with preinstalled equipment
C) resume Its business processes immediately at a remote site with no preinstalled equipment
D) restart its IT operations using the real-time mirroring performed at the cold site

4. A company uses the full cost method to determine transfer prices between business units The related data are shown below

Based on these data, what is the transfer price?

A) $25.00
B) $50.00
C) $22 50
D) $37.50.

5. GorCo anticipates 10% sales growth each month for the next three months, and plans to sell 120.000 units of finished goods In the first month. The company plans production so that ending inventory is equal to 5% of the next month's budgeted sales On GorCo's production budget for the second month the number of finished goods units to be produced would be

A) 132,600.
B) 132,000.
C) 132,660.
D) 131,340.

Solutions: