According to the market research, we have found that a lot of people preparing for the CMA-Financial-Planning-Performance-and-Analytics exam want to gain the newest information about the exam. In order to meet all candidates requirement, we compiled such high quality study materials to help you. It is believed that our products will be very convenient for you, and you will not find the better study materials than our CMA-Financial-Planning-Performance-and-Analytics exam question. If you willing spend few hours to learn our study materials, you will pass the exam in a short time. Now we are going to introduce our CMA-Financial-Planning-Performance-and-Analytics test questions to you.

DOWNLOAD DEMO

We can promise 365 days free updates

In order to meet the needs of all customers that pass their exam and get related certification, the experts of our company have designed the updating system for all customers. Our CMA-Financial-Planning-Performance-and-Analytics exam question will be constantly updated every day. The IT experts of our company will be responsible for checking whether our CMA-Financial-Planning-Performance-and-Analytics exam prep is updated or not. Once our CMA-Financial-Planning-Performance-and-Analytics test questions are updated, our system will send the message to our customers immediately. If you use our CMA-Financial-Planning-Performance-and-Analytics exam prep, you will have the opportunity to enjoy our updating system. You will get the newest information about your exam in the shortest time. You do not need to worry about that you will miss the important information, more importantly, the updating system is free for you, so hurry to buy our CMA-Financial-Planning-Performance-and-Analytics exam question, you will find it is a best choice for you.

Printable format of the PDF version

Maybe most of people prefer to use the computer when they are study, but we have to admit that many people want to learn buy the paper, because they think that studying on the computer too much does harm to their eyes. CMA-Financial-Planning-Performance-and-Analytics test questions have the function of supporting printing in order to meet the need of customers. You can print our CMA-Financial-Planning-Performance-and-Analytics exam question on papers after you have downloaded it successfully. It not only can help you protect your eyes, but also it will be very convenient for you to make notes. We believe that you will like our CMA-Financial-Planning-Performance-and-Analytics exam prep.

We provide practice offline in anytime

People are very busy nowadays, so they want to make good use of their lunch time for preparing for their CMA-Financial-Planning-Performance-and-Analytics exam. As is known to us, if there are many people who are plugged into the internet, it will lead to unstable state of the whole network, and you will not use your study materials in your lunch time. If you choice our CMA-Financial-Planning-Performance-and-Analytics exam question as your study tool, you will not meet the problem. Because the app of our CMA-Financial-Planning-Performance-and-Analytics exam prep supports practice offline in anytime. If you buy our products, you can also continue your study when you are in an offline state. You will not be affected by the unable state of the whole network. You can choose to use our CMA-Financial-Planning-Performance-and-Analytics exam prep in anytime and anywhere.

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

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

Question 1

MJC Co. is considering adopting a variable costing system using variable costing rather than absorption costing will be more advantageous to MJC because the variable costing system

A. assigns all costs of manufacturing to products in order to properly match cost of production with revenues
B. allows the financial statements released to internal users to agree with the GAAP financial statements issued for external use
C. focuses on gross profit as the best indicator of a company's ability to cover its expenses
D. more readily provides data needed for cost/volume/profit analyses done by management

Question 2

A scatterplot is an effective visualization technique that is used to

A. show the relationship of data points for two specific variables
B. illustrate the composition of an aggregate data point that changes over several periods
C. display the distribution of data points for a single variable
D. compare and track the change in data points over multiple time periods.

Question 3

Personal Solutions manufactures nand-new personal computers and communications devices The company uses a Job-order costing system and applies manufacturing overhead to products on the oasis of machine hours The following estimates were used in preparing the predetermined overhead rate at the beginning of the year.

During the year, weak sales led to a reduction in production and a buildup or inventory Production records provided the following information.

Finished goods inventory included applied overhead of $100.000 while cost of goods sold included applied overhead of $300,000. There was no work-in-process inventory at year end how should the under-applied manufacturing overhead be handled at year end?

A. $12.500 of the under-applied manufacturing overhead should be charged to finished goods inventory and S37.500 should be treated as a period cost
B. $12.500 of the under-applied manufacturing overhead should be charged to finished goods inventory and S37 500 should be charged to Cost of Goods Sold
C. All of the under-applied manufacturing overhead should be earned over until the subsequent year and used to adjust the estimated predetermined rate for that year
D. All of the under-applied manufacturing overhead should be charged to Cost of Goods Sold for the year.

Question 4

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).

Question 5

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

Solutions: