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Instant Download IMA : CMA-Financial-Planning-Performance-and-Analytics Questions & Answers as PDF & Test Engine

CMA-Financial-Planning-Performance-and-Analytics
  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Sep 07, 2026
  • No. of Questions: 112 Questions and Answers
  • Download Limit: Unlimited
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The CMA Part 1 exam focuses on topics such as financial statement analysis, cost management, budgeting and forecasting, performance management, and decision analysis. CMA-Financial-Planning-Performance-and-Analytics exam consists of 100 multiple-choice questions and two essay questions, and candidates are given four hours to complete it. Passing CMA-Financial-Planning-Performance-and-Analytics exam is a significant achievement and indicates that the candidate has a thorough understanding of financial planning and analysis, which can be applied in various industries and organizations.

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IMA CMA-Financial-Planning-Performance-and-Analytics (CMA Part 1: Financial Planning - Performance and Analytics) Certification Exam is a globally recognized certification for professionals in the finance and accounting industry. CMA-Financial-Planning-Performance-and-Analytics exam is designed to test the knowledge and skills required to plan, analyze and manage the financial performance of an organization. CMA Part 1: Financial Planning - Performance and Analytics Exam certification covers a wide range of topics, including financial statement analysis, budgeting, forecasting, performance management, and risk management. CMA-Financial-Planning-Performance-and-Analytics examination is conducted by the Institute of Management Accountants (IMA) and is recognized by organizations worldwide.

IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

SectionWeightObjectives
Cost Management15%- Overhead Costs
- Supply Chain and Business Process Improvement
- Measurement Concepts
  • 1. Cost behavior
    • 2. Actual, normal and standard costs
      • 3. Absorption vs variable costing
        - Costing Systems
        • 1. Process costing
          • 2. Joint and by-product costing
            • 3. Activity-based costing
              • 4. Job order costing
                Performance Management20%- Responsibility Centers and Reporting Segments
                • 1. Cost, profit and investment centers
                  • 2. Transfer pricing
                    • 3. Segment reporting
                      - Cost and Variance Measures
                      • 1. Static and flexible budget variances
                        • 2. Mix and yield variances
                          • 3. Material, labor and overhead variances
                            - Performance Measures
                            • 1. Balanced Scorecard
                              • 2. Return on Investment (ROI)
                                • 3. Economic Value Added (EVA)
                                  • 4. Residual Income (RI)
                                    Planning, Budgeting and Forecasting20%- Strategic Planning
                                    • 1. Strategic planning process and analysis
                                      - Pro Forma Financial Statements
                                      - Budgeting Concepts and Methodologies
                                      • 1. Flexible budgets
                                        • 2. Activity-based budgeting
                                          • 3. Zero-based and rolling budgets
                                            • 4. Operating and financial budgets
                                              - Forecasting Techniques
                                              • 1. Learning curve analysis
                                                • 2. Time series analysis
                                                  • 3. Expected value
                                                    • 4. Regression analysis
                                                      Internal Controls15%- Governance, Risk and Compliance
                                                      • 1. Internal control frameworks (COSO)
                                                        • 2. Internal control procedures
                                                          • 3. Risk assessment and management
                                                            - System Controls and Security
                                                            • 1. General and application controls
                                                              • 2. Data security and backup
                                                                • 3. Business continuity planning
                                                                  External Financial Reporting Decisions15%- Recognition, Measurement, Valuation and Disclosure
                                                                  • 1. Asset valuation
                                                                    • 2. Liability valuation
                                                                      • 3. Income measurement
                                                                        • 4. Revenue recognition
                                                                          • 5. Equity transactions
                                                                            • 6. U.S. GAAP vs IFRS differences
                                                                              - Financial Statements
                                                                              • 1. Statement of cash flows
                                                                                • 2. Integrated reporting
                                                                                  • 3. Balance sheet
                                                                                    • 4. Income statement
                                                                                      • 5. Statement of changes in equity
                                                                                        Technology and Analytics15%- Data Governance
                                                                                        • 1. Data security policies
                                                                                          • 2. Data quality and integrity
                                                                                            - Technology-Enabled Finance Transformation
                                                                                            - Information Systems
                                                                                            • 1. Financial systems architecture
                                                                                              • 2. Enterprise Resource Planning (ERP)
                                                                                                - Data Analytics
                                                                                                • 1. Big data concepts
                                                                                                  • 2. Data visualization
                                                                                                    • 3. Predictive and prescriptive analytics

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