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

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

Question 1

All of the following are limitations of teaming curve analysis except that

A. the estimated learning rate might be unreliable because other factors could have caused the change
B. the learning rate tends to be affected by seasonality in sales
C. it is appropriate only for labor-intensive repetitive tasks
D. the learning rate is assumed to be constant

Question 2

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 3

A manufacturing company is setting a standard number of labor hours for a product Management creates a draft standard and asks for employees' feedback. Which one of the following statements best represents the type of standard that is being set?

A. A participative standard because It includes management's Input to determine the standard.
B. An authoritative standard because management still will ensure the standard fits the strategy
C. An authoritative standard because the employees helped to determine the standard
D. A participative standard because the employees will more likely view the standard as reasonable.

Question 4

Scully Tools Company is currently completing its master budget for the coming year Immediately before the master budget is approved, it is determined that December sales should be revised upward by S120.000 .
Scully purchases merchandise on a just-in-time basis, and remits cash immediately through electronic transfer All sales are on account. 20% of the sales are collected in the month of sale, and 80% in the month following the sale. Scully's gross profit percentage is 30%. What effect will this budget revision have on Scully's pro forma statement of cash flows?

A. Cash will decrease by $60,000
B. Cash will decrease by $84,000
C. Cash will increase by $24,000
D. Cash will increase by $36,000

Question 5

COSO's Internal Control-Integrated Framework is the widely accepted internal control framework in the U S Five major Internal control components are Included in this framework Control environment consists of

A. management s identification and analysis of risks relevant to the preparation of financial statements according to generally accepted accounting principles
B. the actions, policies, and procedures that reflect the overall attitudes of top management directors and owners about internal control
C. policies and procedures that management has established to meet its objectives for financial reporting
D. management's ongoing and periodic assessment of the quality of internal control performance to determine if controls are operating as intended

Solutions: