Free CMA-FINANCIAL-PLANNING-PERFORMANCE-AND-ANALYTICS Exam Braindumps (page: 8)

Page 7 of 29

The contribution margin data is shown below for several strategic business units (SBU).



which SBU has the lowest contribution margin ratio?

  1. SBU
  2. SBU
  3. SBU
  4. SBU

Answer(s): B



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






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