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Free CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam Braindumps
CMA Part 1: Financial Planning - Performance and Analytics Exam Questions 26–30 (page: 7)

Updated On: 9-Feb-2026
Page 7 of 24
PDF with 112 Questions

A company's return on investment will increase it expenses decrease by $100 and

  1. net profit decreases by $100
  2. sales decrease by $100
  3. net profit remains unchanged
  4. total assets remain unchanged

Answer(s): D



A new restaurant chain has installed a new restaurant management system. However many employees havecomplained that the restaurant management system is not user- friendly and has caused many customer service issues.
Which one of the following may help to improve system performance?

  1. CVP analysts
  2. Business process analysis
  3. Sensitivity analysis
  4. Exploratory data analysis

Answer(s): B



A company recently used 500 direct labor hours to manufacture ten units of a new product, if the company employs the cumulative average-time learning model with a 90% learning curve, the number of direct labor hours the company would expect to use to produce the next ten units of this product is:

  1. 500
  2. 475
  3. 450
  4. 400

Answer(s): D



in order forthe IT manager in cnarge of a company's disaster recovery plan to have complete planning documentation, he should ensure that the documentation includes all of the following except:

  1. the results of the latest disaster recovery test run
  2. the phone numbers of key employees
  3. vendors who win set up the hot site
  4. program and operating system documentation

Answer(s): C



Which statement below best describes therelationship among a company's organizational structure, policies. objectives and the effectiveness of the control environment?

  1. The policies, organizational structure, and objectives set the foundation tor the internal control components and provide discipline and structure
  2. Management can determine the organizational structure, policies and objectives to create the control environment after the risks are identified
  3. The control activities have more influence on the control environment than the organizational structure policies and objectives
  4. The control environment often Is completely Independent and distinct from the organizational structure policies. and objectives

Answer(s): A



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