Free CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam Braindumps (page: 14)

Page 14 of 29

The type of data anarytics mat seeks to identify the best action to take in oraer to achieve a desired result is:

  1. directive analytics
  2. prescriptive analytics
  3. diagnostic analytics
  4. predictive analytics

Answer(s): B



Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are:

  1. employee promotion rate and number of environmental incidents
  2. employee training hours and product defect rates
  3. number of employee suggestions and finished products per day per employee
  4. employee turnover rate and employee training hours

Answer(s): D



One major output of an accounting information system's financing cycle is a summary of

  1. actual operating cash inflows
  2. actual operating cash outflows
  3. forecasted cash needs
  4. current cash balances.

Answer(s): C



Personal Solutions manufacturesnand-new personal computers and communications devices The company uses a Job-order costing system and applies manufacturing overhead to products on the oasis of machine hours The following estimates were used in preparing the predetermined overhead rate at the beginning of the year.



During the year, weak sales led to a reduction in production and a buildup or inventory Production records provided the following information.



Finished goods inventory included applied overhead of $100.000 while cost of goods sold included applied overhead of $300,000. There was no work-in-process inventory at year end how should the under-applied manufacturing overhead be handled at year end?

  1. $12.500 of the under-applied manufacturing overhead should be charged to finished goods inventory and S37 500 should be charged to Cost of Goods Sold
  2. All of the under-applied manufacturing overhead should be charged to Cost of Goods Sold for the year.
  3. All of the under-applied manufacturing overhead should be earned over until the subsequent year and used to adjust the estimated predetermined rate for that year
  4. $12.500 of the under-applied manufacturing overhead should be charged to finished goods inventory and S37.500 should be treated as a period cost

Answer(s): A



Page 14 of 29



Post your Comments and Discuss IMA CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS exam with other Community members:

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