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IMA CMA Part 1: Financial Planning - Performance and Analytics Exam Sample Questions (Q34-Q39):
NEW QUESTION # 34
All of the following are limitations of teaming curve analysis except that
- A. the learning rate tends to be affected by seasonality in sales
- B. the learning rate is assumed to be constant
- C. the estimated learning rate might be unreliable because other factors could have caused the change
- D. it is appropriate only for labor-intensive repetitive tasks
NEW QUESTION # 35
when considering data visualization elements, the incorporation or color, shape, size, or animation can be used to address
- A. data distortion
- B. complexity
- C. data myopia
- D. multiple variables
NEW QUESTION # 36
Aeronautics Inc. has designed a new 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?
- A. Time series.
- B. Learning curve analysis
- C. Cost-volume-profit analysis
- D. Exponential smoothing
NEW QUESTION # 37
A manufacturing company is considering implementing activity-based costing. Which one of the following statements is a valid consideration when making this change?
- A. An activity-based costing system is more costly to maintain than a traditional costing system
- B. Companies that make diverse products are least likely to benefit from activity based costing
- C. Activity-based costing systems may not replace traditional costing systems used for prepar.ng external financial statements.
- D. In an activity-based costing system, all costs including idle capacity costs, are allocated to products, customers and other costing objects
NEW QUESTION # 38
A company had 100.000 shares of common stock issued and outstanding at January 1. During the year, the company took the following actions:
- A. $150,000
- B. $100,000.
- C. $75,000.
- D. $50.000
NEW QUESTION # 39
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