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IMA CMA-Financial-Planning-Performance-and-Analytics Dumps

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CMA Part 1: Financial Planning - Performance and Analytics Exam
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CMA Part 1: Financial Planning - Performance and Analytics Exam Questions and Answers

Questions 1

A company has two service departments Security and Human Resources and two operating departments Assembly and Finishing Cost data for these departments are shown below

To determine the full costs of conducting Business m the operating departments the company allocates service department costs to the operating departments Security costs are allocated based on the number of employees and Human Resources costs are allocated based on the number of Human Resources hours used using the step-down method, what amount of Security costs would be allocated to the Assembly department?










Questions 2

A heating. ventilation, and air conditioning (HVAC) company estimates that n takes a new team of technicians 100 labor hours to install its first HVAC system and that there is an 80% learning rate What are the estimated total labor hours for a new team to complete its first four installations?










Questions 3

Edward Pane is an external auditor who is seeking an understanding of the cash receipts process at his new client Pane decides to use a flowchart to analyze the operations for efficiency and control. Which one of the following statements is true with respect to the decision to use a flowchart for this purpose?



Pane should not use a flowchart as it is used primarily after the risks have been identified


Pane should not have selected a flowchart as it is better suited to help with compliance testing of existing controls


Pane property selected the flowchart as a tool to match each of the risks to the corresponding primary control


Pane properly selected the flowchart as it will help to depict the process and identify any missing or inadequate controls