最新のCMA-Financial-Planning-Performance-and-Analytics問題集で試験を準備する

IMA CMA-Financial-Planning-Performance-and-Analytics 試験概要:

IMA CMA-Financial-Planning-Performance-and-Analytics 試験シラバストピック:

IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題：

1. Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below.

Based on the table the sales-price variance for the company is

A) €4,500 favorable
B) €4,500 unfavorable
C) €10,500 favorable
D) €10,500 unfavorable

2. If a company s disaster recovery planning includes the use of a cold site the company will

A) relaunch its major business processes from a site with preinstalled equipment
B) resume Its business processes immediately at a remote site with no preinstalled equipment
C) restart its IT operations using the real-time mirroring performed at the cold site
D) restore its IT function after equipment is made ready at a site with prewired IT access

3. 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.

4. Which one of the following activities is not a pan of the data mining process?

A) Creating valid and useful information from large data sets using statistical methods
B) Using artificial intelligence to identify patterns in large data sets
C) Generating recommendations based on insights derived from large databases
D) Applying statistical techniques to derive information from large sets of data

5. 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) $70,000.
B) $80,000.
C) $45,000.
D) $100,000.

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