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IMA CMA Certification CMA-Financial-Planning-Performance-and-Analytics

CMA-Financial-Planning-Performance-and-Analytics

시험 번호/코드: CMA-Financial-Planning-Performance-and-Analytics

시험 이름: CMA Part 1: Financial Planning - Performance and Analytics Exam

업데이트: 2025-06-03

Q & A: 112문항

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CMA-Financial-Planning-Performance-and-Analytics 시험문제집 즉 덤프가 지니고 있는 장점

최신 업데이트버전 CMA-Financial-Planning-Performance-and-Analytics덤프

저희는 2,3일에 한번씩 CMA-Financial-Planning-Performance-and-Analytics덤프자료가 업데이트 가능한지 체크하고 있습니다. CMA Part 1: Financial Planning - Performance and Analytics Exam덤프가 업데이트된다면 업데이트된 버전을 고객님 구매시 사용한 메일주소로 발송해드립니다. CMA-Financial-Planning-Performance-and-Analytics 덤프 업데이트서비스는 구매일로부터 1년내에 유효함으로 1년이 지나면 CMA-Financial-Planning-Performance-and-Analytics덤프 업데이트서비스가 자동으로 종료됩니다. CMA Part 1: Financial Planning - Performance and Analytics Exam덤프 무료 업데이트 서비스를 제공해드림으로 고객님께서 구매하신 CMA-Financial-Planning-Performance-and-Analytics덤프 유효기간을 최대한 연장해드립니다.

퍼펙트한 서비스 제공

승진이나 연봉인상을 꿈꾸면 승진과 연봉인상을 시켜주는 회사에 능력을 과시해야 합니다. IT인증시험은 국제적으로 승인해주는 자격증을 취득하는 시험입니다. 시험을 패스하여 자격증을 취득하면 회사에서 꽃길만 걷게 될것입니다. CMA-Financial-Planning-Performance-and-Analytics인증시험덤프 덤프구매전 한국어 온라인 상담서비스부터 구매후 덤프 무료 업데이트버전 제공, CMA-Financial-Planning-Performance-and-Analytics인증시험 덤프 불합격시 덤프비용 전액환불 혹은 다른 과목으로 교환 등 저희는 구매전부터 구매후까지 철저한 서비스를 제공해드립니다. CMA Part 1: Financial Planning - Performance and Analytics Exam인증시험 덤프는 인기덤프인데 지금까지 CMA-Financial-Planning-Performance-and-Analytics덤프를 구매한후 불합격으로 인해 환불신청하신 분은 아직 한분도 없었습니다.

CMA-Financial-Planning-Performance-and-Analytics시험은 최근 제일 인기있는 인증시험입니다. IT업계에 종사하시는 분들은 자격증취득으로 자신의 가치를 업그레이드할수 있습니다. CMA Part 1: Financial Planning - Performance and Analytics Exam 시험은 유용한 IT자격증을 취득할수 있는 시험중의 한과목입니다. IMA CMA Certification 최신버전 덤프는 여러분들이 한방에 시험에서 통과하도록 도와드립니다. CMA-Financial-Planning-Performance-and-Analytics덤프를 공부하는 과정은 IT지식을 더 많이 배워가는 과정입니다. CMA-Financial-Planning-Performance-and-Analytics시험대비뿐만아니라 많은 지식을 배워드릴수 있는 덤프를 공부하고 시험패스하세요.

시험준비시간 최소화

IT업계 엘리트한 강사들이 퍼펙트한 CMA-Financial-Planning-Performance-and-Analytics시험응시 CMA Part 1: Financial Planning - Performance and Analytics Exam덤프문제집을 제작하여 디테일한 CMA-Financial-Planning-Performance-and-Analytics문제와 답으로 여러분이 아주 간단히 CMA Part 1: Financial Planning - Performance and Analytics Exam시험응시를 패스할 수 있도록 최선을 다하고 있습니다.덤프구매후 2,3일 정도만 공부하시면 바로 시험보셔도 되기에 가장 짧은 시간을 투자하여 시험에서 패스할수 있습니다.

최신 CMA Certification CMA-Financial-Planning-Performance-and-Analytics 무료샘플문제:

1. Which one of me following statements is correct concerning the Sarbanes-Oxley Act of 2002?

A) The company's audit firm must be rotated every five years and the lead auditor must be rotated every year
B) A company's Chief Accounting Officer cannot have been employed by the company's audit firm for the five years preceding the audit
C) Corporate executives must personally certify the financial statements and company disclosures under the possibility of imprisonment
D) The five-member Public Company Accounting Oversight Board will be overseen by the AICPA and the FASB working together


2. Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are

A) employee training hours and product defect rates
B) employee promotion rate and number of environmental incidents
C) employee turnover rate and employee training hours
D) number of employee suggestions and finished products per day per employee


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.


4. identify the category of the Food-To-Go division in the BCG Growth-Share Matrix and discuss whether FDL should allocate more capital funding to 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).


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


질문과 대답:

질문 # 1
정답: C
질문 # 2
정답: C
질문 # 3
정답: 회원만 볼 수 있음
질문 # 4
정답: 회원만 볼 수 있음
질문 # 5
정답: C

CMA-Financial-Planning-Performance-and-Analytics 에 관계 된 시험
CMA-Strategic-Financial-Management - CMA Part 2: Strategic Financial Management Exam
다른 IMA 시험
CMA Certification
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