CMA考试 题库 Part 1

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1、CMAPart1–FinancialPlanning,PerformanceandControlExaminationPracticeQuestionsSectionA:Planning,BudgetingandForecasting1.CSO:1A1aLOS:1A1bCerawellProductsCompanyisaceramicsmanufacturerthatisfacingseveralchallengesinitsoperationsduetoeconomicandindustryconditions.Thecomp

2、anyiscurrentlypreparingitsannualplanandbudget.WhichoneofthefollowingissubjecttotheleastcontrolbythemanagementofCerawellinthecurrentfiscalyear?a.AnewmachinethatwaspurchasedthisyearhasnothelpedreduceCerawell’sunfavorablelaborefficiencyvariances.b.Acompetitorhasachieved

3、anunexpectedtechnologicalbreakthroughthathasgiventhemasignificantqualityadvantage,andhascausedCerawelltolosemarketshare.c.VendorshaveaskedthatthecontractpriceforthegoodstheysupplytoCerawellberenegotiatedandadjustedforinflation.d.Experiencedemployeeshavedecidedtotermi

4、natetheiremploymentwithCerawellandgotoworkforthecompetition.2.CSO:1A1aLOS:1A1eAllofthefollowingareadvantagesoftheuseofbudgetsinamanagementcontrolsystemexceptthatbudgetsa.forcemanagementplanning.b.provideperformancecriteria.c.promotecommunicationandcoordinationwithint

5、heorganization.d.limitunauthorizedexpenditures.3.CSO:1A1bLOS:1A1eIndevelopingthebudgetforthenextyear,whichoneofthefollowingapproacheswouldmostlikelyresultinasuccessfulbudgetwiththegreatestamountofpositivemotivationandgoalcongruence?a.Permitthedivisionalmanagertodevel

6、opthegoalforthedivisionthatinthemanager’sviewwillgeneratethegreatestamountofprofits.b.Haveseniormanagementdeveloptheoverallgoalsandpermitthedivisionalmanagertodeterminehowthesegoalswillbemet.c.Havethedivisionalandseniormanagementjointlydevelopgoalsandobjectiveswhilec

7、onstructingthecorporation’soverallplanofoperation.d.Havethedivisionalandseniormanagementjointlydevelopgoalsandthedivisionalmanagerdeveloptheimplementationplan.14.CSO:1A1bLOS:1A1eWhichoneofthefollowingstatementsconcerningapproachesforthebudgetdevelopmentprocessiscorre

8、ct?a.Theauthoritativeapproachtobudgetingdiscouragesstrictadherencetostrategicorganizationalgoals.b.Topreventambiguity,oncedepartmen