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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Technology and Analytics | 15% | - Technology and Data Analysis
|
| Performance Management | 20% | - Performance Evaluation
|
| External Financial Reporting Decisions | 15% | - Financial Statements
|
| Cost Management | 15% | - Cost Concepts and Methodologies
|
| Planning, Budgeting, and Forecasting | 20% | - Planning and Forecasting
|
| Internal Controls | 15% | - Governance and Control
|
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
in preparing Klein Corporation's master budget for the following calendar year, the manager of the Production Department requested the purchase of a new piece of machinery with a purchase price of $150.000 in addition, the cost of installing the machine would total $13.000. The purchase price of the machine would be financed by a 6%. 5-year loan with interest due quarterly. The amount Klein Corporation should include in its Capital Expenditures Budget due to this purchase is
- A. $13,000
- B. $22,000
- C. $172,000
- D. $163,000
Correct Answer: C 🗳️
Explain whether ZFI's current overhead allocation method is appropriate.
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.
Time Value Table
Correct Answer:
See the Answer below in Explanation details.
Explanation
The current overhead allocation method is not appropriate as both divisions are labour and machine intensive.
hence an appropriate overhead allocation basis would be labour and machine hours for the meat and bakery division rather than the number of output produce as this doesn't depict the actual usage of resources causing the overheads to be incurred
Which one of the following is the least important for a successful budget process?
- A. The degree of alignment between the budget and other performance goals
- B. The level of participation in the budget process
- C. Top management support
- D. Integrated budget software
Correct Answer: D 🗳️
A timber company is evaluating its products to determine whether to continue to further process scrap wood into wood chips, or to just sell the scrap wood to another company. Which of the following statements best describes what the company should consider regarding the potential by-product?
- A. The company should consider an of the manufacturing costs for Doth products beyond the split-off point.
- B. The company should consider the incremental operating income beyond the split-off point In Its decision.
- C. The company should consider all joint costs throughout the process before it decides if it should process further.
- D. The company should consider all of the separable costs throughout the process as it is incremental.
Correct Answer: B 🗳️
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. Cash cow, question mark
- B. Star dog
- C. Star cash cow
- D. Question mark, question mark-
Correct Answer: C 🗳️
