Free demos

We provide the free demos before the clients decide to buy our CMA-Financial-Planning-Performance-and-Analytics test guide. The clients can visit our company's website to have a look at the demos freely. Through looking at the demos the clients can understand part of the contents of our CMA-Financial-Planning-Performance-and-Analytics exam reference, the form of the questions and answers and our software, then confirm the value of our CMA-Financial-Planning-Performance-and-Analytics test guide. If the clients are satisfied with our CMA-Financial-Planning-Performance-and-Analytics exam reference they can purchase them immediately. They can avoid spending unnecessary money and choose the most useful and efficient CMA-Financial-Planning-Performance-and-Analytics exam practice question.

No study materials can boost so high efficiency and passing rate like our CMA-Financial-Planning-Performance-and-Analytics exam reference when preparing the test IMA certification. Our CMA-Financial-Planning-Performance-and-Analytics exam practice questions provide the most reliable exam information resources and the most authorized expert verification. Our test bank includes all the possible questions and answers which may appear in the real exam and the quintessence and summary of the exam papers in the past. We strive to use the simplest language to make the learners understand our CMA-Financial-Planning-Performance-and-Analytics exam reference and the most intuitive method to express the complicated and obscure concepts. For the learners to fully understand our CMA-Financial-Planning-Performance-and-Analytics test guide, we add the instances, simulation and diagrams to explain the contents which are very hard to understand. So after you use our CMA-Financial-Planning-Performance-and-Analytics exam reference you will feel that our CMA-Financial-Planning-Performance-and-Analytics test guide' name matches with the reality.

The intuitive methods

We try our best to provide the most efficient and intuitive learning methods to the learners and help them learn efficiently. Our CMA-Financial-Planning-Performance-and-Analytics exam reference provides the instances, simulation and diagrams to the clients so as to they can understand them intuitively. Based on the consideration that there are some hard-to-understand contents we insert the instances to our CMA-Financial-Planning-Performance-and-Analytics test guide to concretely demonstrate the knowledge points and the diagrams to let the clients understand the inner relationship and structure of the knowledge points. Through the stimulation of the real exam the clients can have an understanding of the mastery degrees of our CMA-Financial-Planning-Performance-and-Analytics exam practice question in practice. Thus our clients can understand the abstract concepts in an intuitive way.

Advanced views

Our company employs a professional service team which traces and records the popular trend among the industry and the latest update of the knowledge about the CMA-Financial-Planning-Performance-and-Analytics exam reference. We give priority to keeping pace with the times and providing the advanced views to the clients. We keep a close watch at the most advanced social views about the knowledge of the test IMA certification. Our experts will renovate the test bank with the latest CMA-Financial-Planning-Performance-and-Analytics exam practice question and compile the latest knowledge and information into the questions and answers. In the answers, our experts will provide the authorized verification and detailed demonstration so as to let the learners master the latest information timely and follow the trend of the times. All we do is to integrate the most advanced views into our CMA-Financial-Planning-Performance-and-Analytics test guide.

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

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

Question 1

Stone Ltd manufactures socket wrenches .The company produced 400 000 wrenches and sold 350,000 this year. The following information pertains to the costs accumulated in Stone's inventory.

What is the difference between Stones operating income under absorption costing and variable costings

A. $16,750 higher using absorption costing.
B. $28,000 lower using variable costing
C. $36.500 higher using absorption costing
D. $19,750 lower using variable costing

Question 2

in preparing Klein Corporation's master budget for the following calendar year, the manager of the Production Department requested the purchase of a new piece of machinery with a purchase price of $150.000 in addition, the cost of installing the machine would total $13.000. The purchase price of the machine would be financed by a 6%. 5-year loan with interest due quarterly. The amount Klein Corporation should include in its Capital Expenditures Budget due to this purchase is

A. $163,000
B. $13,000
C. $172,000
D. $22,000

Question 3

What is ZF's expected variable overhead cost per pound of food produced? Snow your calculations Essay Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).

ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.

Question 4

The price of gold is impacted by many variables A gold-mining company analyst wants to estimate the probability that the price of gold will decline by greater than 10%. Which one of the following approaches is the best analytic tool to use?

A. Time series analysis
B. Regression analysis
C. Goal-seeking analysis
D. Monte Carlo simulation

Question 5

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).

Solutions: