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IMA CMA Part 1: Financial Planning – Performance and Analytics Exam Sample Questions (Q80-Q85):
NEW QUESTION # 80
A company expects sales of 225 000 units in April, 210 000 in May and 190 000 in June. The company maintains an ending Inventory each month of 25% of the next month’s sales.
How many units should the company plan to produce in May?
- A. 221,250 units
- B. 205,000 units.
- C. 210,000 units
- D. 215.000 units
Answer: B
NEW QUESTION # 81
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. $25.00
- B. $22 50
- C. $50.00
- D. $37.50.
Answer: A
NEW QUESTION # 82
Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are
- A. employee turnover rate and employee training hours
- B. employee promotion rate and number of environmental incidents
- C. number of employee suggestions and finished products per day per employee
- D. employee training hours and product defect rates
Answer: A
NEW QUESTION # 83
After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan Which of the following would be classified as a weakness in the company’s disaster recovery plan?
- A. Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.
- B. The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.
- C. A cold site with backup data and documents is maintained on the basement level of the company s headquarters.
- D. Members of the company’s disaster recovery team maintain current copies of the disaster recovery plan m their homes.
Answer: C
NEW QUESTION # 84
A plastics manufacturing company is analyzing business units using the BCG Growth-Share Matrix Business Unit A is a market leader with high market share in the plastic container market Unit A’s growth in the past three years has been limited due to high regulation and decreasing customer demand Customer satisfaction tor the unit is high Business Unit B is a relatively new business unit which entered the market two years ago with a new, innovative plastic organizer Unit B holds just 5% of the market share but growth has been high for this new product line Throughput time for this unit is lower than the company average with a high number of reworks each month. Which one of the following correctly identifies the BCG Growth-Share matrix for Business Unit A and Business Unit B. respectively?
- A. Question mark, question mark-
- B. Star dog
- C. Star cash cow
- D. Cash cow, question mark
Answer: C
NEW QUESTION # 85
……
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