IMA CMA-Financial-Planning-Performance-and-Analytics Q&A - in .pdf

  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Aug 01, 2026
  • Q & A: 112 Questions and Answers
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  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Aug 01, 2026
  • Q & A: 112 Questions and Answers
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IMA CMA-Financial-Planning-Performance-and-Analytics (CMA Part 1) Certification Exam is a globally recognized certification that validates the expertise of professionals in the field of financial planning. CMA Part 1: Financial Planning - Performance and Analytics Exam certification is offered by the Institute of Management Accountants (IMA) and is designed for individuals who want to demonstrate their proficiency in financial planning, analysis, control, and decision support.

The CMA Part 1 exam consists of 100 multiple-choice questions and two essay questions. CMA-Financial-Planning-Performance-and-Analytics exam is divided into two sections: Financial Planning, Performance, and Analytics (75%) and Financial Statement Analysis (25%). CMA-Financial-Planning-Performance-and-Analytics exam is designed to test the candidate's understanding of financial planning and analysis, budgeting, forecasting, performance management, and decision making.

The CMA Part 1: Financial Planning - Performance and Analytics certification exam consists of 100 multiple-choice questions and two essay questions that are designed to test the knowledge and skills of candidates in financial planning, analysis, and decision-making. CMA-Financial-Planning-Performance-and-Analytics exam is administered in a computer-based format and can be taken at any of the IMA's authorized testing centers worldwide. Candidates are given four hours to complete the exam, and passing scores are set by the IMA Board of Regents.

The CMA Part 1 exam consists of 100 multiple-choice questions that must be completed within a four-hour time limit. CMA-Financial-Planning-Performance-and-Analytics exam is computer-based and administered at Prometric testing centers worldwide. CMA-Financial-Planning-Performance-and-Analytics exam is designed to test the candidate's understanding of fundamental concepts related to financial planning and analysis. Candidates who pass the exam earn the CMA certification, which is highly respected in the industry and recognized globally as a mark of excellence in financial management.

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

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

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