IMA CMA Financial Planning Performance and Analytics CMA Part 1: Financial Planning – Performance and Analytics Exam Online Training
IMA CMA Financial Planning Performance and Analytics Online Training
The questions for CMA Financial Planning Performance and Analytics were last updated at Nov 01,2025.
- Exam Code: CMA Financial Planning Performance and Analytics
- Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
- Certification Provider: IMA
- Latest update: Nov 01,2025
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 . $13,000
- B . $22,000
- C . $163,000
- D . $172,000
A company s accounting department is run by only one accountant.
Which one of the following can be implemented as a detective control?
- A . Require the accountant to double-check his work
- B . Require the accountant to update cash balance regularly
- C . Train another employee to perform bank reconciliations
- D . Train another employee to record journal entries.
The best way to illustrate the entire distribution of numerical data for a single variable is with a
- A . pie chart
- B . bubble chart
- C . histogram
- D . heat map
A company manufactures dining tables.
The variable costs per unit are as follows.
Other costs are fixed and include advertising costs of $45,000 per year administrative costs of $55,000 annually and fixed manufacturing overhead of S250.000 per year based on Budgeted production of 10.000 dining tables There was no beginning inventory During the prior year, a total of 10.000 dining tables were manufactured, with 9 000 dining tables sold at $100 each.
Based on the above information what would be the cost of the ending finished goods inventory under absorption (full) costing?
- A . $45,000.
- B . $70,000.
- C . $80,000.
- D . $100,000.
The contribution margin data is shown below for several strategic business units (SBU).
which SBU has the lowest contribution margin ratio?
- A . SBU A.
- B . SBU B.
- C . SBU C.
- D . SBU D.
A company’s return on investment will increase it expenses decrease by $100 and
- A . net profit decreases by $100
- B . sales decrease by $100
- C . net profit remains unchanged
- D . total assets remain unchanged
A new restaurant chain has installed a new restaurant management system. However many employees havecomplained that the restaurant management system is not user-friendly and has caused many customer service issues.
Which one of the following may help to improve system performance?
- A . CVP analysts
- B . Business process analysis
- C . Sensitivity analysis
- D . Exploratory data analysis
A company recently used 500 direct labor hours to manufacture ten units of a new product, if the company employs the cumulative average-time learning model with a 90% learning curve, the number of direct labor hours the company would expect to use to produce the next ten units of this product is
- A . 500
- B . 475
- C . 450
- D . 400
in order forthe IT manager in cnarge of a company’s disaster recovery plan to have complete planning documentation, he should ensure that the documentation includes all of the following except
- A . the results of the latest disaster recovery test run
- B . the phone numbers of key employees
- C . vendors who win set up the hot site
- D . program and operating system documentation
Which statement below best describes therelationship among a company’s organizational structure, policies. objectives and the effectiveness of the control environment?
- A . The policies, organizational structure, and objectives set the foundation tor the internal control components and provide discipline and structure
- B . Management can determine the organizational structure, policies and objectives to
create the control environment after the risks are identified - C . The control activities have more influence on the control environment than the organizational structure policies and objectives
- D . The control environment often Is completely Independent and distinct from the organizational structure policies. and objectives
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