Financial Certified Management Accountant CMA Dumps in PDF

Free Financial CMA Real Questions (page: 30)


Details: Marginal Analysis 15

Costs relevant to an insourcing vs. outsourcing decision include variable manufacturing costs as well as

  1. Avoidable fixed costs.
  2. Factory depreciation.
  3. Property taxes.
  4. Factory management costs.

Answer(s): A

Explanation:

Relevant costs are anticipated costs that will vary among the choices available. If two courses of action share some costs, those costs are not relevant because they will be incurred regardless of the decision made. Relevant costs include fixed costs that could be avoided if the items were purchased from an outsider.




Details: Marginal Analysis 15

What is the opportunity cost of making a component part in a factory given no alternative use of the capacity?

  1. The variable manufacturing cost of the component.
  2. The total manufacturing cost of the component.
  3. The total variable cost of the component.
  4. Zero.

Answer(s): D

Explanation:

Opportunity cost is the benefit forgone by not selecting the best alternative use of scarce resources. The opportunity cost is zero when no alternative use is available.




Details: Marginal Analysis 15

In an insourcing vs. outsourcing situation, which of the following qualitative factors is usually considered?

  1. Special technology.
  2. Skilled labor.
  3. Special materials requirements.
  4. All of the answers are correct.

Answer(s): D

Explanation:

Special technology may be available either within or outside the firm that relates to the particular product. The firm may possess necessary skilled labor or the supplier may.
Special materials requirements may also affect the decision process because one supplier may have monopolized a key component. Another factor to be considered is that assurance of quality' control is often a reason for making rather than buying.




Details: Marginal Analysis 15

In an insourcing vs. outsourcing decision1 the decision process favors the use of total costs rather than unit costs. The reason is that

  1. Unit cost may be calculated based on different volumes.
  2. Irrelevant costs may be included in the unit amounts.
  3. Allocated costs may be included in the unit amounts.
  4. All of the answers are correct.

Answer(s): D

Explanation:

Unit costs should be used with extreme care. In each situation, they may be calculated based on a different volume level from that anticipated, so comparability may be lost. Irrelevant costs included in the unit cost should be disregarded; only relevant costs should be included in the analysis. Allocated costs should also be ignored, and only the relevant costs that will change with the option chosen should be considered.




Details: Marginal Analysis 15

Which of the following qualitative factors favors the buy choice in an insourcing vs.
outsourcing decision?

  1. Maintaining a long-run relationship with suppliers is desirable.
  2. Quality control is critical.
  3. Idle capacity is available.
  4. All of the answers are correct.

Answer(s): A

Explanation:

The maintenance of long-run relationships with suppliers may become paramount in a make-or-buy decision. Abandoning long-run supplier relationships may cause difficulty in obtaining needed parts when terminated suppliers find it advantageous not to supply parts in the future.



Share your comments for Financial CMA exam with other users:

A
AD
10/22/2023 9:08:00 AM

3rd so far, need to cover more

M
Matt
11/18/2023 2:32:00 AM

aligns with the pecd notes

S
Sri
10/15/2023 4:38:00 PM

question 4: b securityadmin is the correct answer. https://docs.snowflake.com/en/user-guide/security-access-control-overview#access-control-framework

H
H.T.M. D
6/25/2023 2:55:00 PM

kindly please share dumps

S
Satish
11/6/2023 4:27:00 AM

it is very useful, thank you

C
Chinna
7/30/2023 8:37:00 AM

need safe rte dumps

1
1234
6/30/2023 3:40:00 AM

can you upload the cis - cpg dumps

D
Did
1/12/2024 3:01:00 AM

q6 = 1. download odt application 2. create a configuration file (xml) 3. setup.exe /download to download the installation files 4. setup.exe /configure to deploy the application

J
John
10/12/2023 12:30:00 PM

great material

D
Dinesh
8/1/2023 2:26:00 PM

could you please upload sap c_arsor_2302 questions? it will be very much helpful.

L
LBert
6/19/2023 10:23:00 AM

vraag 20c: rsa veilig voor symmtrische cryptografie? antwoord c is toch fout. rsa is voor asymmetrische cryptogafie??

G
g
12/22/2023 1:51:00 PM

so far good

M
Milos
8/4/2023 9:33:00 AM

question 31 has obviously wrong answers. tls and ssl are used to encrypt data at transit, not at rest.

D
Diksha
9/25/2023 2:32:00 AM

pls provide dump for 1z0-1080-23 planning exams

H
H
7/17/2023 4:28:00 AM

could you please upload the exam?

A
Anonymous
9/14/2023 4:47:00 AM

please upload this

N
Naveena
1/13/2024 9:55:00 AM

good material

W
WildWilly
1/19/2024 10:43:00 AM

lets see if this is good stuff...

L
Lavanya
11/2/2023 1:53:00 AM

useful information

M
Moussa
12/12/2023 5:52:00 AM

intéressant

M
Madan
6/22/2023 9:22:00 AM

thank you for making the interactive questions

V
Vavz
11/2/2023 6:51:00 AM

questions are accurate

S
Su
11/23/2023 4:34:00 AM

i need questions/dumps for this exam.

L
LuvSN
7/16/2023 11:19:00 AM

i need this exam, when will it be uploaded

M
Mihai
7/19/2023 12:03:00 PM

i need the dumps !

W
Wafa
11/13/2023 3:06:00 AM

very helpful

A
Alokit
7/3/2023 2:13:00 PM

good source

S
Show-Stopper
7/27/2022 11:19:00 PM

my 3rd test and passed on first try. hats off to this brain dumps site.

M
Michelle
6/23/2023 4:06:00 AM

please upload it

L
Lele
11/20/2023 11:55:00 AM

does anybody know if are these real exam questions?

G
Girish Jain
10/9/2023 12:01:00 PM

are these questions similar to actual questions in the exam? because they seem to be too easy

P
Phil
12/8/2022 11:16:00 PM

i have a lot of experience but what comes in the exam is totally different from the practical day to day tasks. so i thought i would rather rely on these brain dumps rather failing the exam.

B
BV
6/8/2023 4:35:00 AM

good questions

K
krishna
12/19/2023 2:05:00 AM

valied exam dumps. they were very helpful and i got a pretty good score. i am very grateful for this service and exam questions

AI Tutor 👋 I’m here to help!