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IMA Valid CMA-Financial-Planning-Performance-and-Analytics Exam Sims

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The CMA Part 1 Exam consists of multiple-choice questions and is divided into two sections. The first section covers financial planning, performance, and analytics, while the second section covers financial statement analysis. To pass the exam, candidates must score at least 360 out of a possible 500 points. The CMA certification is widely recognized in the financial industry and is seen as a mark of excellence in the profession. It is a valuable credential for those who are seeking to advance their careers in financial management, planning, and analysis.

IMA CMA Part 1: Financial Planning – Performance and Analytics Exam Sample Questions (Q103-Q108):

NEW QUESTION # 103
A company incurred the following selected costs In its manufacturing operations during the month.

  • A. $20,000
  • B. $22,000
  • C. $23,000
  • D. $21,000

Answer: B

NEW QUESTION # 104
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. 0
  • B. 1
  • C. 2
  • D. 3

Answer: D

NEW QUESTION # 105
MJC Co. is considering adopting a variable costing system using variable costing rather than absorption costing will be more advantageous to MJC because the variable costing system

  • A. allows the financial statements released to internal users to agree with the GAAP financial statements issued for external use
  • B. focuses on gross profit as the best indicator of a company’s ability to cover its expenses
  • C. more readily provides data needed for cost/volume/profit analyses done by management
  • D. assigns all costs of manufacturing to products in order to properly match cost of production with revenues

Answer: C

NEW QUESTION # 106
Brickworks Inc. prepares its annual budget by focusing on the budgeted costs of the processes necessary to produce and sell its products This type of budgeting is known as

  • A. flexible budgeting
  • B. project budgeting
  • C. zero-based budgeting
  • D. activity-based budgeting

Answer: C

NEW QUESTION # 107
For a manufacturing company what is the most Important advantage of using variable costing rather than absorption costing?

  • A. Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.
  • B. Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.
  • C. Variable costing is the required inventory method for external reporting in most countries and therefore is less costly to implement
  • D. Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.

Answer: B

NEW QUESTION # 108
……

It is CMA-Financial-Planning-Performance-and-Analytics exam qualification certification that gives you capital of standing in society and serving your company. Nowadays, using the Internet to study on our CMA-Financial-Planning-Performance-and-Analytics exam questions has been a new trend of making people access to knowledge and capability-building. Our CMA-Financial-Planning-Performance-and-Analytics Preparation materials display a brand-new learning model and a comprehensive knowledge structure on our official exam bank, which aims at improving your technical skills and creating your value to your future.

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