IMA CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam (page: 1)
IMA CMA Part 1: Financial Planning - Performance and Analytics Exam
Updated on: 25-Dec-2025

Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under theirInfluence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by

  1. providing the manager with limitationson what can be used to influence the factors involved in computing the ROI.
  2. using the two components of ROI (investment turnover and return on sales) instead of only ROI.
  3. allowing different minimum returns for different investments.
  4. requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.

Answer(s): D



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?

  1. $12,727.
  2. $13,333.
  3. $18,773.
  4. $20,000.

Answer(s): C



Aeronautics Inc. has designed anew airplane that entails an extremely complex manufacturing process Upon reviewing the market Aeronautics' management believes the price of the plane will need to be set below current manufacturing costs. Some on the management team have recommended stopping the project, however, the CFO believes that the plane will become profitable in the near future. The CFO most likely used which forecasting method?

  1. Time series.
  2. Learning curve analysis
  3. Exponential smoothing
  4. Cost-volume-profit analysis

Answer(s): A



MJC Co. is considering adopting a variable costing system using variable costing rather than absorption costing will be more advantageous to MJC because the variable costing system

  1. more readily provides data needed for cost/volume/profitanalyses done by management
  2. focuses on gross profit as the best indicator of a company's ability to cover its expenses
  3. assigns all costs of manufacturing to products in order to properly match cost of production with revenues
  4. allows the financialstatements released to internal users to agree with the GAAP financial statements issued for external use

Answer(s): A



A company reported that its shareholders' equity decreased in the recent year. This could occur if:

  1. dividends paid were less than net income.
  2. dividends paid were greater than net income
  3. new common stock was sold for greater than par value
  4. new common stock was sold for less than par value

Answer(s): B



Viewing Page 1 of 24



Share your comments for IMA CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS exam with other users:

Roberto 11/27/2023 12:33:00 AM

very interesting repository
ITALY


Nale 9/18/2023 1:51:00 PM

american history 1
Anonymous


Tanvi 9/27/2023 4:02:00 AM

good level of questions
Anonymous


Boopathy 8/17/2023 1:03:00 AM

i need this dump kindly upload it
Anonymous


s_123 8/12/2023 4:28:00 PM

do we need c# coding to be az204 certified
Anonymous


Blessious Phiri 8/15/2023 3:38:00 PM

excellent topics covered
Anonymous


Manasa 12/5/2023 3:15:00 AM

are these really financial cloud questions and answers, seems these are basic admin question and answers
Anonymous


Not Robot 5/14/2023 5:33:00 PM

are these comments real
Anonymous


kriah 9/4/2023 10:44:00 PM

please upload the latest dumps
UNITED STATES


ed 12/17/2023 1:41:00 PM

a company runs its workloads on premises. the company wants to forecast the cost of running a large application on aws. which aws service or tool can the company use to obtain this information? pricing calculator ... the aws pricing calculator is primarily used for estimating future costs
UNITED STATES


Muru 12/29/2023 10:23:00 AM

looks interesting
Anonymous


Tech Lady 10/17/2023 12:36:00 PM

thanks! that’s amazing
Anonymous


Mike 8/20/2023 5:12:00 PM

the exam dumps are helping me get a solid foundation on the practical techniques and practices needed to be successful in the auditing world.
UNITED STATES


Nobody 9/18/2023 6:35:00 PM

q 14 should be dmz sever1 and notepad.exe why does note pad have a 443 connection
Anonymous


Muhammad Rawish Siddiqui 12/4/2023 12:17:00 PM

question # 108, correct answers are business growth and risk reduction.
SAUDI ARABIA


Emmah 7/29/2023 9:59:00 AM

are these valid chfi questions
KENYA


Mort 10/19/2023 7:09:00 PM

question: 162 should be dlp (b)
EUROPEAN UNION


Eknath 10/4/2023 1:21:00 AM

good exam questions
INDIA


Nizam 6/16/2023 7:29:00 AM

I have to say this is really close to real exam. Passed my exam with this.
EUROPEAN UNION


poran 11/20/2023 4:43:00 AM

good analytics question
Anonymous


Antony 11/23/2023 11:36:00 AM

this looks accurate
INDIA


Ethan 8/23/2023 12:52:00 AM

question 46, the answer should be data "virtualization" (not visualization).
Anonymous


nSiva 9/22/2023 5:58:00 AM

its useful.
UNITED STATES


Ranveer 7/26/2023 7:26:00 PM

Pass this exam 3 days ago. The PDF version and the Xengine App is quite useful.
SOUTH AFRICA


Sanjay 8/15/2023 10:22:00 AM

informative for me.
UNITED STATES


Tom 12/12/2023 8:53:00 PM

question 134s answer shoule be "dlp"
JAPAN


Alex 11/7/2023 11:02:00 AM

in 72 the answer must be [sys_user_has_role] table.
Anonymous


Finn 5/4/2023 10:21:00 PM

i appreciated the mix of multiple-choice and short answer questions. i passed my exam this morning.
IRLAND


AJ 7/13/2023 8:33:00 AM

great to find this website, thanks
UNITED ARAB EMIRATES


Curtis Nakawaki 6/29/2023 9:11:00 PM

examination questions seem to be relevant.
UNITED STATES


Umashankar Sharma 10/22/2023 9:39:00 AM

planning to take psm test
Anonymous


ED SHAW 7/31/2023 10:34:00 AM

please allow to download
UNITED STATES


AD 7/22/2023 11:29:00 AM

please provide dumps
UNITED STATES


Ayyjayy 11/6/2023 7:29:00 AM

is the answer to question 15 correct ? i feel like the answer should be b
BAHRAIN