IMA CMA-Financial-Planning-Performance-and-Analytics 試験概要:
| 認定ベンダー: | 米国管理会計士協会 (IMA) |
|---|---|
| 試験名: | 財務計画、パフォーマンス、およびアナリティクス |
| 試験番号: | CMA Part 1 (CMA-1) |
| 試験形式: | 記述式問題（シナリオベース）, 選択式問題 |
| 受験料: | 登録料：約300ドル（一般）/ 約225ドル（学生）、各パート受験料：約495ドル（一般）/ 約370ドル（学生、会員区分により異なる） |
| 合格点: | 500点満点中360点（スケールドスコア） |
| 関連資格: | CMA Part 2 - 戦略的財務管理 |
| 認定の有効期間: | CMAプログラム登録後3年以内に両方のパートに合格する必要があります |
| 出題数: | 選択式問題100問 + 記述式問題2問 |
| 対応言語: | 英語 |
| 試験時間: | 240 分 |
| 推奨トレーニング: | IMA CMAラーニングシステム |
| 受験申し込み: | IMA CMA認定登録 |
| サンプル問題: | IMA CMA-Financial-Planning-Performance-and-Analytics サンプル問題 |
| 受験方法: | プロメトリック試験会場で実施されるコンピュータベースの試験（CBT） |
| 前提条件: | 受験にあたっての正式な前提条件はありませんが、CMA認定を取得するには学士号と2年間の関連実務経験が必要です。 |
| 公式シラバスのURL: | https://www.imanet.org/cma-certification |
IMA CMA-Financial-Planning-Performance-and-Analytics 試験シラバストピック:
| セクション | 比重 | 目標 |
|---|---|---|
| 原価管理 | 20% | |
| 外部財務報告に関する意思決定 | 15% | |
| パフォーマンス管理 | 20% | |
| 内部統制 | 25% | |
| 計画、予算管理、および予測 | 20% |
IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題：
問題 #1
The manager in charge of the disaster recovery plan for a company has ensured that there is off-site storage of key data programs, operating systems and documentation. Which one of the following is the best next step to be prepared for a disaster?
A. She should make sure that everyone Knows the location of offsite data storage.
B. She should ensure that the "cold" sites are fully equipped and ready.
C. She should create a planning document including a list of critical applications.
D. She should enter into reciprocal agreements with alternative ''hot'' sites.
問題 #2
The purchasing team manager of a large car retailer is responsible for purchasing cars for the Pest price and managing his team's payroll costs. Once the car is purchased the sales team manager is responsible for setting the prices. Which one of the following statements best describes the team s responsibilities'?
A. The purchasing team is an investment center and the sales team is a profit center
B. The purchasing team is an investment center and the sales team is a revenue center
C. The purchasing team is a cost center, and the sales team is an investment center.
D. The purchasing team is a cost center, and the sales team Is a revenue center
問題 #3
would you recommend any changes to the job responsibilities of ZFl's payroll administrator from an internal control perspective? Explain why.
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.
問題 #4
Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts a company's Internal control environment?
A. The board s financial expertise improves because a financial expert is appointed
B. Executives are more supportive since they certify their responsibility for the system
C. The auditor is more independent because non-audit services are prohibited
D. Greater external scrutiny results because a new auditor must be appointed annually
問題 #5
The contribution margin data is shown below for several strategic business units (SBU).
which SBU has the lowest contribution margin ratio?
A. SBU A.
B. SBU C.
C. SBU D.
D. SBU B.
解説：
| 問題 #1 正解： A | 問題 #2 正解： D | 問題 #3 正解： 会員のみ閲覧可能 | 問題 #4 正解： B | 問題 #5 正解： D |
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