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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Management | 20% | |
| Topic 2: External Financial Reporting Decisions | 15% | |
| Topic 3: Performance Management | 20% | |
| Topic 4: Internal Controls | 25% | |
| Topic 5: Planning, Budgeting and Forecasting | 20% |
The CMA-Financial-Planning-Performance-and-Analytics Exam and Our Services, Question by Question
IMA recommends the following official training resources:
Choose the format that fits your schedule, then reinforce it with regular question practice.
The latest exam information lists 100 multiple-choice questions + 2 essay questions questions for the CMA-Financial-Planning-Performance-and-Analytics exam, to be completed within 240 minutes minutes. Knowing the format cold is half the battle — timed practice handles the other half.
These are the core domains of the IMA CMA Part 1: Financial Planning - Performance and Analytics blueprint:
- Performance Management (20%)
- Planning, Budgeting and Forecasting (20%)
- Internal Controls (25%)
The remaining domains appear in the full official outline, all of which our bank addresses.
IMA sets the following prerequisites for the IMA CMA Part 1: Financial Planning - Performance and Analytics: No formal prerequisite to sit for the exam; however, a bachelor's degree and 2 years of relevant work experience are required to obtain CMA certification..
Check the current requirements on the official certification page before scheduling.
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As of the latest information, the CMA-Financial-Planning-Performance-and-Analytics exam's passing score is 360 out of 500 (scaled score) and the registration fee is Entrance fee: ~$300 (professional) / ~$225 (student); Exam fee per part: ~$495 (professional) / ~$370 (student, varies by membership). IMA can adjust either figure, so verify both on the official site before you book.
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
A new restaurant chain has installed a new restaurant management system. However many employees have complained that the restaurant management system is not user-friendly and has caused many customer service issues. Which one of the following may help to improve system performance?
- A. Business process analysis
- B. Exploratory data analysis
- C. CVP analysts
- D. Sensitivity analysis
Correct Answer: A 🗳️
Huaxia Manufacturing's standard cost card for product GH1 includes the following:
During the month of June, Huaxia produced 12,300 units. The purchasing department purchased 30,400 yards of fabric for a total cost of $100,320. The production department used 25.300 yards of fabric in June. What is Huaxia's direct materials price variance for the month of June?
- A. $2,450 unfavorable
- B. $14,220 unfavorable
- C. $6,080 favorable
- D. $11,770 unfavorable
Correct Answer: C 🗳️
The following information pertains to Wang Corporation which uses standard costing for its materials.
The following information pertains to Wang Corporation which uses standard costing for its materials.
What is me amount of the unfavorable material-related variance that would appear on a report to the production foreman?
- A. $5,000
- B. $5,600
- C. $6,000
- D. $4,000
Correct Answer: C 🗳️
Hill Corporation sola some of its accounts receivable including one from Custom Company, to Dale incorporated without recourse, Because of this transaction.
- A. Hill Corporation has no recourse against Dale Incorporated
- B. Custom Company has no recourse against Dale incorporated
- C. Custom Company has no recourse against Hill Corporation
- D. Dale incorporated has no recourse against mil Corporation
Correct Answer: D 🗳️
For a manufacturing company what is the most Important advantage of using variable costing rather than absorption costing?
- A. Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.
- B. Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.
- C. Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.
- D. Variable costing is the required inventory method for external reporting in most countries and therefore is less costly to implement
Correct Answer: B 🗳️
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