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CMA-Financial-Planning-Performance-and-Analytics Latest Exam Question & New CMA-Financial-Planning-Performance-and-Analytics Test Pattern

CMA-Financial-Planning-Performance-and-Analytics Latest Exam Question & New CMA-Financial-Planning-Performance-and-Analytics Test Pattern

CMA-Financial-Planning-Performance-and-Analytics Latest Exam Question,New CMA-Financial-Planning-Performance-and-Analytics Test Pattern,New CMA-Financial-Planning-Performance-and-Analytics Braindumps Files,CMA-Financial-Planning-Performance-and-Analytics Passing Score Feedback,Exam CMA-Financial-Planning-Performance-and-Analytics Prep, CMA-Financial-Planning-Performance-and-Analytics Latest Exam Question & New CMA-Financial-Planning-Performance-and-Analytics Test Pattern

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The IMA CMA-Financial-Planning-Performance-and-Analytics (CMA Part 1: Financial Planning - Performance and Analytics) Exam is highly respected in the industry and is a testament to the candidate's knowledge and expertise in financial planning and analysis. It is recognized worldwide and is a valuable asset for professionals looking to advance their careers in finance, accounting, and related fields. Candidates who successfully pass the exam are awarded the Certified Management Accountant (CMA) designation, which is highly valued by employers and can lead to increased job opportunities and higher salaries.

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The CMA Part 1 exam covers a wide range of topics, including financial statement analysis, cost management, planning, and forecasting. To be eligible to take the exam, candidates must have a bachelor's degree from an accredited institution and two years of professional experience in financial planning and analysis. The exam is computer-based and consists of 100 multiple-choice questions and two essay questions, with a time limit of four hours.

IMA CMA Part 1: Financial Planning - Performance and Analytics Exam Sample Questions (Q76-Q81):

NEW QUESTION # 76
identity and explain one benefit and one limitation of outsourcing most of me payroll-related work to an outside payroll service provider.
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.

Answer:

Explanation:
See the Answer below in Explanation details.
Explanation
One of ihe advantage of the outsourcing is that the company management would have enough time to focus on its key strategic issues rather that payroll processing The downside of the outsourcing is confidentiality issue which might arise as key information about payroll would he shared with the outsource service provider.


NEW QUESTION # 77
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. $100,000.
  • B. $45,000.
  • C. $70,000.
  • D. $80,000.

Answer: C


NEW QUESTION # 78
Which one of the following is not considered to be a Benefit of participative budgeting?

  • A. individuals at all organizational levels are recognized as being pan of the team resulting in greater support of the budget
  • B. Budget estimates are prepared by those in direct contact with various activities
  • C. Managers are held responsible for reaching their goals and cannot shift responsibility by blaming the unrealistic goals demanded by the budget.
  • D. When managers set the final targets for the budget, it reduces top management's concerns about the profitability of operations

Answer: D


NEW QUESTION # 79
Trans Action inc. (TAI) is a multidivisional supplier of power train components to the automobile industry.
Following is selected information for the year just ended for each of the three divisions. Gear Axle and Housing.

The tai Board of Directors has decided to reward the employees or the divisions by allowing them to share in a bonus pool equal to S100.000 for each percentage point the return on investment (ROI) earned by their division exceeded the ROI of comparable firms as shown in the table below.

Rank the amounts in the bonus pools for the respective divisions from highest to lowest.

  • A. Housing, Axle, Gear.
  • B. Axle, Housing, Gear
  • C. Gear. Housing, Axle
  • D. Axle, Gear, Housing

Answer: A


NEW QUESTION # 80
The best way to illustrate the entire distribution of numerical data for a single variable is with a

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

Answer: B


NEW QUESTION # 81
......

New CMA-Financial-Planning-Performance-and-Analytics Test Pattern: https://www.pass4leader.com/IMA/CMA-Financial-Planning-Performance-and-Analytics-exam.html

CMA-Financial-Planning-Performance-and-Analytics Latest Exam Question New CMA-Financial-Planning-Performance-and-Analytics Test Pattern New CMA-Financial-Planning-Performance-and-Analytics Braindumps Files CMA-Financial-Planning-Performance-and-Analytics Passing Score Feedback Exam CMA-Financial-Planning-Performance-and-Analytics Prep

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