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

High Efficiency

After years of hard work, our CMA-Financial-Planning-Performance-and-Analytics guide training can take the leading position in the market. Our highly efficient operating system for learning materials has won the praise of many customers. If you are determined to purchase our CMA-Financial-Planning-Performance-and-Analytics study tool, we can assure you that you can receive an email from our efficient system within 5 to 10 minutes after your payment, which means that you do not need to wait a long time to experience our learning materials. Then you can start learning our CMA-Financial-Planning-Performance-and-Analytics exam questions in preparation for the exam.

Our CMA-Financial-Planning-Performance-and-Analytics study tool prepared by our company has now been selected as the secret weapons of customers who wish to pass the exam and obtain relevant certification. If you are agonizing about how to pass the exam and to get the IMA certificate, now you can try our learning materials. Our reputation is earned by high-quality of our learning materials. Once you choose our training materials, you chose hope. Our learning materials are based on the customer's point of view and fully consider the needs of our customers. If you follow the steps of our CMA-Financial-Planning-Performance-and-Analytics exam questions, you can easily and happily learn and ultimately succeed in the ocean of learning. Next, I will detail the relevant information of our learning materials so that you can have a better understanding of our CMA-Financial-Planning-Performance-and-Analytics guide training.

Pass Rate is Guaranteed

As the authoritative provider of CMA-Financial-Planning-Performance-and-Analytics guide training, we can guarantee a high pass rate compared with peers, which is also proved by practice. Our good reputation is your motivation to choose our learning materials. We guarantee that if you under the guidance of our CMA-Financial-Planning-Performance-and-Analytics study tool step by step you will pass the exam without a doubt and get a certificate. Our learning materials are carefully compiled over many years of practical effort and are adaptable to the needs of the exam. We firmly believe that you cannot be an exception. Choosing our CMA-Financial-Planning-Performance-and-Analytics exam questions actually means that you will have more opportunities to be promoted in the near future. If you eventually fail the exam, we will refund the fee by the contract. We are confident that in the future, our CMA-Financial-Planning-Performance-and-Analytics study tool will be more attractive and the pass rate will be further enhanced.

Scientific and Convenient Design

The design of our CMA-Financial-Planning-Performance-and-Analytics guide training is ingenious and delicate. Every detail is perfect. For example, if you choose to study our learning materials on our windows software, you will find the interface our learning materials are concise and beautiful, so it can allow you to study CMA-Financial-Planning-Performance-and-Analytics exam questions in a concise and undisturbed environment. In addition, you will find a lot of small buttons, which can give you a lot of help. Some buttons are used to hide or show the answer. What's more important is that we have spare space, so you can take notes under each question in the process of learning CMA-Financial-Planning-Performance-and-Analytics study tool. When you start, there will be a timer to help you to time, so that you can finish the problem within the prescribed time and it can create an environment. If you are satisfied with our CMA-Financial-Planning-Performance-and-Analytics exam questions, you can make a choice to purchase them.

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

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

Question #1
A company has the following accounts included in its trial balance as of December 31

What amount of equity will be reported on me company's balance sheet as of December 31?

A. $657,500
B. $599,000.
C. $92,500.
D. $626,500

Question #2
The best way to illustrate the entire distribution of numerical data for a single variable is with a

A. heat map
B. histogram
C. bubble chart
D. pie chart

Question #3
Discuss how FDL's allocation of shared corporate services costs may overstate the profitability of the Food-To-Go division, and provide your recommendation on shared corporate services costs allocation.
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 #4
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 D.
C. SBU C.
D. SBU B.

Question #5
Music Masters Inc. has three departments: Instrument Sales, Music Instruction and Recording Studio The three segments are staffed by different customer service personnel but share space and administrative staff Condensed income statement information follows.

Management wants to eliminate the Recording Studio because of its losses. Because of the configuration of the building it is doubtful the space could be sublet and none of the common fixed costs would be eliminated However, additional space allocated to either Instrument Sales or Music Instruction might increase revenue from those sources In making this decision, all of the following outcomes are correct except.

A. elimination of the Recording Studio will increase net income by $10,000
B. net income will increase if the Recording Studio is eliminated and instrument Sales increase $25,000
C. elimination of the Recording Studio will decrease net income by $10,000
D. net income will remain the same if the Recording Studio is eliminated and Music Instruction revenue increases $20,000

Solutions: