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IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. Discuss Whitney's arguments for allocating more capital funds to the Airline Catering division.
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).

2. A company manufactures dining tables. The variable costs per unit are as follows.

Other costs are fixed and include advertising costs of $45,000 per year administrative costs of $55,000 annually and fixed manufacturing overhead of S250.000 per year based on Budgeted production of 10.000 dining tables There was no beginning inventory During the prior year, a total of 10.000 dining tables were manufactured, with 9 000 dining tables sold at $100 each Based on the above information what would be the cost of the ending finished goods inventory under absorption (full) costing?

A) $100,000.
B) $45,000.
C) $80,000.
D) $70,000.

3. After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan Which of the following would be classified as a weakness in the company's disaster recovery plan?

A) A cold site with backup data and documents is maintained on the basement level of the company s headquarters.
B) Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.
C) The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.
D) Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.

4. To prevent cyoeratiacks. a company recently implemented penetration testing wnich one of tne following statements best descnbes this test?

A) A series of attempts to flood the company's network with traffic
B) An email testing employee compliance with phishing guidelines
C) A staged break-in of the company s server room after business hours
D) An authorized attempt to break through the company's firev.au

5. Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts a company's Internal control environment?

A) Greater external scrutiny results because a new auditor must be appointed annually
B) Executives are more supportive since they certify their responsibility for the system
C) The board s financial expertise improves because a financial expert is appointed
D) The auditor is more independent because non-audit services are prohibited

Solutions: