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最新的 CMA Certification CMA-Financial-Planning-Performance-and-Analytics 免費考試真題:
1. Redstone, inc's budget indicated that it expected to sell 30.000 units of Product A and 90.000 units of Product B Budgeted unit contribution margins were $4 for Product A and $22 for Product B Redstone's actual sales were 28.000 units of Product A and 72.000 units of Product B with actual unit contribution margins of $3 25 and S23 50. respectively. Redstone's sales-mix variance was
A) $78,000 unfavorable.
B) $60,750 unfavorable
C) $64,800 unfavorable
D) $54,000 unfavorable
2. Explain the concept of data encryption and discuss how It may be used to protect the email communications between ZFls payroll administrator and the payroll service provider.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
3. Which one of the following statements best describes data governance?
A) The union of data quality, data management, data policies, and risk management
B) The convergence of accounting data, finance data and information technology
C) Performance of data-based audits on a continuous basis
D) A process of securing all company data points, both structured and unstructured
4. A company has developed a core competency in data mining. Which one of the following best describes this core competency?
A) Expertise in extracting data from large volumes of unstructured text using query tools
B) SQL mastery for structuring data as a oasis for applying data analytics
C) Ability to derive valid information from large databases using statistical techniques
D) Ability to develop recommendations for action based on the analysts of large data sets
5. Which one of the following is the least important for a successful budget process?
A) The degree of alignment between the budget and other performance goals
B) The level of participation in the budget process
C) Top management support
D) Integrated budget software
問題與答案:
問題 #1 答案: D | 問題 #2 答案: 僅成員可見 | 問題 #3 答案: A | 問題 #4 答案: C | 問題 #5 答案: D |
104.222.120.* -
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