IMA CMA Part 2: Strategic Financial Management CMA-Strategic-Financial-Management Prüfungsfragen mit Lösungen:

1. A corporation's financial analyst has identified four potential protects that ate mutually exclusive. Each protect will produce a constant annual cash flow for years 1 through 4, and have an initial investment at time 0 shown below. If the corporation has a weighted average cost of capital of 10%, which project should be selected?

A) Protect 4
B) Protect 3
C) Protect 1
D) Protect 2

2. A risk with a high frequency of occurrence but with a low impact, is best managed by which one of the following risk response strategies?

A) Risk transfer
B) Risk acceptance
C) Risk avoidance
D) Risk reduction

3. Safety Strollers was recently sued by several people who alleged harmful and unsafe strollers. The management team was largely unconcerned about these lawsuits due to the apparent negligence of the plaintiffs However, a consumer grassroots effort Drought these dangers into the public eye and the management team now fears for their brand s reputation and the sales o' their products. The facts are staring to get distorted and some stores are electing to no longer carry this brand. This situation could best be considered a

A) hazard loss mal can be mitigated with liability insurance
B) cost of doing business mat the company's m-house legal counsel will hand.
C) catastrophic force that could have been managed better with a robust crisis management plan
D) financial risk managed through product diversification

4. Genco Healthcare has asked ns controller to summarize the company's financial performance for the past two years. The accountant provided the following two years financial ratios for reference.

A) More liquid, less profitable mote solvent
B) Less liquid mote profitable more solvent
C) Less liquid mote profitable less solvent
D) More Liquid Less profitable less solvent

5. Should OLI accept the proposal from the regional airline? Show your calculations Essay Online Learning Inc. lOLI) is a privately-held company based in the IUC that specializes in providing online courses in English as a Second Language (ESL). OLI is trying to set up a new sales office in a foreign country.
It needs a business license to operate in that country. The license normally lakes six months to obtain. An official of that country said that he could expedite the process for a fee of €300.
OLI estimates the new sales office can bring €300,000 incremental profit annually OLI has just launched a new online 40-houi course to help adult ESL learners master basic business English. The price of the new course is €500 per student, the variable cost is €300 per student, and the total fixed cost of the new course is
€300.000 per year OLI spent €200.000 to develop the new course before launching it. There are many online course providers in the marketplace, and each has its own feature However, OLI's highly qualified staff and good reputation have enabled it to charge a premium price compared to its major competitors. Recent market research indicates that if OLI raises the price of its new business English course by 10V the student enrollment would decrease by 5V A regional airlines company in Asia has approached OLI and offered to enroll 1.000 of its employees in the new course if OLI would agree to a special price of €350 per employee If OLI accepts this offer, an additional €10,000 onetime cost would be required to temporally expand its capacity to accommodate the new students.

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