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私たちのCMA-Financial-Planning-Performance-and-Analytics試験学習資料で試験準備は簡単ですが、使用中に問題が発生する可能性があります。CMA-Financial-Planning-Performance-and-Analytics pdf版問題集に関する問題がある場合は、私たちに電子メールを送って、私たちの助けを求めることができます。たあなたが新旧の顧客であっても、私たちはできるだけ早くお客様のお手伝いをさせて頂きます。候補者がCMA Part 1: Financial Planning - Performance and Analytics Exam試験に合格する手助けをしている私たちのコミットメントは、当業界において大きな名声を獲得しています。一週24時間のサービスは弊社の態度を示しています。私たちは候補者の利益を考慮し、我々のCMA-Financial-Planning-Performance-and-Analytics有用テスト参考書はあなたのCMA-Financial-Planning-Performance-and-Analytics試験合格に最良の方法であることを保証します。

要するに、プロのCMA-Financial-Planning-Performance-and-Analytics試験認定はあなた自身を計る最も効率的な方法であり、企業は教育の背景だけでなく、あなたの職業スキルによって従業員を採用することを指摘すると思います。世界中の技術革新によって、あなたをより強くする重要な方法はCMA Part 1: Financial Planning - Performance and Analytics Exam試験認定を受けることです。だから、私たちの信頼できる高品質のCMA Certification有効練習問題集を選ぶと、CMA-Financial-Planning-Performance-and-Analytics試験に合格し、より明るい未来を受け入れるのを助けます。

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現代技術のおかげで、オンラインで学ぶことで人々はより広い範囲の知識（CMA-Financial-Planning-Performance-and-Analytics有効な練習問題集）を知られるように、人々は電子機器の利便性に慣れてきました。このため、私たちはあなたの記憶能力を効果的かつ適切に高めるという目標をどのように達成するかに焦点を当てます。したがって、CMA Certification　CMA-Financial-Planning-Performance-and-Analytics練習問題と答えが最も効果的です。あなたはこのCMA Part 1: Financial Planning - Performance and Analytics Exam有用な試験参考書でコア知識を覚えていて、練習中にCMA Part 1: Financial Planning - Performance and Analytics Exam試験の内容も熟知されます。これは時間を節約し、効率的です。

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私たちの候補者はほとんどがオフィスワーカーです。あなたはCMA Part 1: Financial Planning - Performance and Analytics Exam試験の準備にあまり時間がかからないことを理解しています。したがって、異なるバージョンのCMA-Financial-Planning-Performance-and-Analytics試験トピック問題をあなたに提供します。読んで簡単に印刷するには、PDFバージョンを選択して、メモを取るのは簡単です。 もしあなたがCMA Part 1: Financial Planning - Performance and Analytics Examの真のテスト環境に慣れるには、ソフト（PCテストエンジン）バージョンが最適です。そして最後のバージョン、CMA-Financial-Planning-Performance-and-Analyticsテストオンラインエンジンはどの電子機器でも使用でき、ほとんどの機能はソフトバージョンと同じです。CMA Part 1: Financial Planning - Performance and Analytics Exam試験勉強練習の3つのバージョンの柔軟性と機動性により、いつでもどこでも候補者が学習できます。私たちの候補者にとって選択は自由でそれは時間のロースを減少します。

現代IT業界の急速な発展、より多くの労働者、卒業生やIT専攻の他の人々は、昇進や高給などのチャンスを増やすために、プロのCMA-Financial-Planning-Performance-and-Analytics試験認定を受ける必要があります。 試験に合格させる高品質のCMA Part 1: Financial Planning - Performance and Analytics Exam試験模擬pdf版があなたにとって最良の選択です。私たちのCMA Part 1: Financial Planning - Performance and Analytics Examテストトピック試験では、あなたは簡単にCMA-Financial-Planning-Performance-and-Analytics試験に合格し、私たちのCMA Part 1: Financial Planning - Performance and Analytics Exam試験資料から多くのメリットを享受します。

IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題:

1. For a manufacturing company what is the most Important advantage of using variable costing rather than absorption costing?

A) Variable costing is the required inventory method for external reporting in most countries and therefore is less costly to implement
B) Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.
C) Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.
D) Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.

2. Identity two internal factors that enable the Food-To-Go division to have competitive advantages over Its competitors.
Essay
Food Depot Ltd (FDD is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants FDL has been profitable m recent years and has a very strong cash position FDL's newest division. Food-To-Go. is an online meal ordering and delivery platform acquired by FDL two years ago.
In 20X7. sales for the entire company were SI billion, with 50% of the business coming from the Airline Catering division. FDL is the country's leading airline catering services provider and controls 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
The Food-To-Go division only contributed 5% of FDL's total sales in 20X7 and is far behind in competing for market share of the online meal ordering and deliver, industry. It is estimated that Food-To-Go's sales were only 20% of the industry leader's sales However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
The costs of shared corporate services are allocated based on each division s revenue FDL usually caps its capital expenditure budget to 4% of budgeted sales revenue In a recent capital budget coordination meeting.
Smith Whitney, the head of the Airline Catering division. complained that his division is underfunded on capital projects . The budgeted capital expenditure had been much less than 4 % of the division's budgeted sales in the past three years He argued that his division is the company's best-performing division, and it needs more funds to maintain its market share m the industry Whitney wants to reduce the capital expenditure budget for Food-To-Go and reallocate those funds to his division.
Susan Wiley, the bead of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company Wiley argues that her division had the highest ROI in 20X7. and it deserves more capital funding FDL's required rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follows (in $ millions).

3. Company A currently uses U.S GAAP while Company 8 is currently using IFRS. Both companies are individually in the process of internally developing trademarks that have been demonstrated to be technically and economically feasible Both companies have incurred development costs in the current year with respect to their internally developed trademarks. Which one of the following best describes how Company A and Company B should account for these development costs in their financial statements?

A) Both Company A and Company B should capitalize the development costs
B) Both Company A and Company B should expense the development costs
C) Company A should expense the development costs while Company B should capitalize the development costs
D) Company A should capitalize the development costs while Company B should expense the development costs

4. Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under their Influence 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

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

5. Product liability is best classified as an example of

A) appraisal costs
B) internal failure costs
C) external failure costs
D) prevention costs

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