IMA CMA-Financial-Planning-Performance-and-Analytics exam dumps - CMA Part 1: Financial Planning - Performance and Analytics Exam

  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Sep 15, 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 highly respected certification for those looking to enhance their career in the financial planning and analytics field. CMA Part 1: Financial Planning - Performance and Analytics Exam certification is offered by the Institute of Management Accountants (IMA), which is a global professional association for accountants and financial professionals. The CMA Part 1 exam is the first step in obtaining the Certified Management Accountant (CMA) designation.

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To be eligible to take the CMA Part 1 certification exam, candidates must have a bachelor's degree from an accredited institution and at least two years of professional experience in financial planning, performance, or analytics. Alternatively, candidates can also qualify by having a professional certification in a related field, such as CFA or CPA. CMA-Financial-Planning-Performance-and-Analytics exam itself consists of 100 multiple-choice questions and must be completed within four hours.

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The IMA CMA-Financial-Planning-Performance-and-Analytics exam covers a wide range of topics that are essential for any aspiring management accountant. These topics include financial statement analysis, budgeting and forecasting, cost management, performance measurement, and risk management. CMA-Financial-Planning-Performance-and-Analytics exam is divided into two parts, with each part focusing on different aspects of financial planning and performance analysis. Part 1 covers financial reporting, planning, performance, and analytics, while part 2 covers financial decision making.

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

SectionWeightObjectives
Topic 1: Planning, Budgeting, and Forecasting20%- Planning and Forecasting
  • 1. Top-Level Planning and Analysis
  • 2. Strategic Planning
  • 3. Forecasting Techniques
  • 4. Budgeting Concepts
  • 5. Annual Profit Plan and Supporting Schedules
Topic 2: Technology and Analytics15%- Technology and Data Analysis
  • 1. Data Visualization
  • 2. Data Analytics
  • 3. Business Intelligence
  • 4. Information Systems
  • 5. Emerging Technologies
  • 6. Data Governance
Topic 3: Performance Management20%- Performance Evaluation
  • 1. Responsibility Centers
  • 2. Profitability Analysis
  • 3. Cost and Variance Measures
  • 4. Performance Metrics
  • 5. Balanced Scorecard
Topic 4: Cost Management15%- Cost Concepts and Methodologies
  • 1. Activity-Based Costing
  • 2. Cost Allocation
  • 3. Standard Costing
  • 4. Cost-Volume-Profit Analysis
  • 5. Costing Systems
  • 6. Cost Behavior
Topic 5: External Financial Reporting Decisions15%- Recognition, Measurement and Valuation
  • 1. Income Measurement
  • 2. Differences Between U.S. GAAP and IFRS
  • 3. Liability Valuation
  • 4. Revenue Recognition
  • 5. Asset Valuation
  • 6. Equity Transactions
- Financial Statements
  • 1. Statement of Changes in Equity
  • 2. Balance Sheet
  • 3. Integrated Reporting
  • 4. Statement of Cash Flows
  • 5. Income Statement
Topic 6: Internal Controls15%- Governance and Control
  • 1. Risk Assessment
  • 2. Internal Audit
  • 3. Control Activities
  • 4. Internal Control Frameworks
  • 5. Systems Controls and Security

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