IMA CMA-Financial-Planning-Performance-and-Analytics Actual PDF : CMA Part 1: Financial Planning - Performance and Analytics Exam

IMA CMA-Financial-Planning-Performance-and-Analytics Actual PDF
  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Aug 31, 2026
  • Q & A: 112 Questions and Answers
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About IMA CMA-Financial-Planning-Performance-and-Analytics Actual Exam

Second-attempt candidates are the most honest judges of study material, and they keep choosing ActualPDF. The IMA CMA Part 1: Financial Planning - Performance and Analytics package offers 112 verified CMA-Financial-Planning-Performance-and-Analytics practice questions for people who want the next attempt to be the last.

IMA CMA-Financial-Planning-Performance-and-Analytics Exam Overview:

Certification Vendor:IMA (Institute of Management Accountants)
Exam Name:CMA Part 1: Financial Planning - Performance and Analytics
Exam Number:CMA-Financial-Planning-Performance-and-Analytics
Passing Score:360 (scaled score out of 500)
Related Certifications:CMA Part 2: Strategic Financial Management
Certificate Validity Period:Valid indefinitely with 30 hours annual CPE requirement
Exam Duration:240 minutes
Available Languages:English, Chinese (Simplified)
Exam Price:$545 (Professional Members), $407 (Student/Academic Members)
Real Exam Qty:100 multiple-choice + 2 case-based questions/essays
Exam Format:Computer-Based Testing (CBT), Remote Online Proctored Exam, Paper-Based (Chinese only)
Recommended Training:IMA Official Learning System
Exam Registration:Prometric Scheduling
IMA Official Registration
Sample Questions:Free Download Pass CMA-Financial-Planning-Performance-and-Analytics Exam Cram
Exam Way:Computer-based testing at Prometric centers; Remote proctored online exam; Paper-based exam (Chinese only in selected regions)
Pre Condition:Active IMA membership; Bachelor's degree or equivalent; 2 years of relevant professional experience (may be completed within 7 years of passing both exams)
Official Syllabus URL:https://prodcm.imanet.org/-/media/IMA/Files/Home/IMA-Certifications/CMA-Certification/2024-CMA-Content-Specification-Outlines-Final.ashx

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

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

                                                                                                      IMA CMA-Financial-Planning-Performance-and-Analytics Exam: FAQ for Serious Candidates

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics is an official IMA (Institute of Management Accountants) exam, listed under exam code CMA-Financial-Planning-Performance-and-Analytics. A passing result earns you the Certified Management Accountant (CMA) certification at the Professional level. It also ties into CMA Part 2: Strategic Financial Management, extending its value across your certification roadmap. Employers read this credential as verified competence, which is why it keeps appearing in job requirements.

                                                                                                      Expect 100 multiple-choice + 2 case-based questions/essays questions inside 240 minutes on the IMA CMA Part 1: Financial Planning - Performance and Analytics exam. That pace punishes hesitation, so rehearse it: the ActualPDF software engine simulates the real exam scene, reminds you of the questions you got wrong, and pushes you to re-practice them until the clock stops being your enemy.

                                                                                                      Passing IMA CMA Part 1: Financial Planning - Performance and Analytics requires 360 (scaled score out of 500), and the official registration fee is $545 (Professional Members), $407 (Student/Academic Members). Retakes charge the full $545 (Professional Members), $407 (Student/Academic Members) again, which is why experienced candidates treat preparation as the cheaper exam fee. Verify your readiness with repeated ActualPDF practice scores above the requirement before you commit to a date.

                                                                                                      Active IMA membership; Bachelor's degree or equivalent; 2 years of relevant professional experience (may be completed within 7 years of passing both exams)

                                                                                                      Requirements evolve, so confirm the current conditions before registering on the official exam page.

                                                                                                      Registration for IMA CMA Part 1: Financial Planning - Performance and Analytics goes through the official channels listed here.

                                                                                                      When you schedule, note that the exam is delivered Computer-based testing at Prometric centers; Remote proctored online exam; Paper-based exam (Chinese only in selected regions).

                                                                                                      IMA (Institute of Management Accountants) recommends the following training for IMA CMA Part 1: Financial Planning - Performance and Analytics candidates.

                                                                                                      Follow any course with the 112 practice questions in the ActualPDF CMA-Financial-Planning-Performance-and-Analytics package; the software engine will even remind you which mistakes need another round.

                                                                                                      Yes. ActualPDF provides a free download demo of the IMA CMA Part 1: Financial Planning - Performance and Analytics material, so you can check the content before choosing a version. After purchase, a one-year warranty covers you: the latest version is sent to you as it releases, free for 365 days, and after expiry you can extend the update service at a 50% discount.

                                                                                                      Your purchase is covered by a 100% money-back guarantee with clear conditions. Take the IMA CMA Part 1: Financial Planning - Performance and Analytics exam within 60 days of purchase; if you fail, provide your unqualified result by submitting a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and the full refund is processed within 7 days. The exam must match your product, candidate and payer names must match, and attempts within 3 days of purchase, unused downloads, free materials, and expired orders are not covered. Alternatively, exchange for two other exam products of equal value, free, or wait for updates while keeping your original product's update service.

                                                                                                      Delivery is instant: files unlock for download at payment and are emailed within one minute. If nothing arrives within 2 hours, check spam and contact customer service, which works 7/24 and normally replies within two hours. Installation is unlimited across your computers.

                                                                                                      The IMA CMA Part 1: Financial Planning - Performance and Analytics syllabus spans 6 domains, led by Planning, Budgeting and Forecasting (20%), Internal Controls (15%), and Cost Management (15%). The complete topic list is published above; candidates who study the map first rarely get lost later.

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

                                                                                                      Question 1

                                                                                                      Brickworks Inc. prepares its annual budget by focusing on the budgeted costs of the processes necessary to produce and sell its products This type of budgeting is known as

                                                                                                      A. project budgeting
                                                                                                      B. zero-based budgeting
                                                                                                      C. activity-based budgeting
                                                                                                      D. flexible budgeting


                                                                                                      Question 2

                                                                                                      Life-cycle costing is most effective when used with products that have a

                                                                                                      A. short development period and many costs Incurred during manufacturing
                                                                                                      B. long development period and many costs incurred poor to manufacturing
                                                                                                      C. long development period and many costs incurred during manufacturing
                                                                                                      D. short development period and few costs incurred poor to manufacturing


                                                                                                      Question 3

                                                                                                      Mauer Company's master budget for next year indicates the following

                                                                                                      A. $37.950,000
                                                                                                      B. $30,000,000
                                                                                                      C. $39,950,000
                                                                                                      D. $40,500,000


                                                                                                      Question 4

                                                                                                      La Salle Company purchased 2.150 shares of Barry Chocolates Corporation's common stock at $25.16 per share on November 17 of last year. The broker's commission was $85. The shares were sold on January 11 of the current year for $27.50 per share. The broker's commission on the sale was $76 Barry declared and paid dividends of $0 50 per share on March 26. June 25. September 25. and December 23 during the last two years La Salle's current year income statement would reflect a realized gain of

                                                                                                      A. $4,870
                                                                                                      B. $5,022
                                                                                                      C. $5,031
                                                                                                      D. $4,946


                                                                                                      Question 5

                                                                                                      Lewis Farms inc, is a large grower of vegetables in Northern California. During a year in which there is no drought the firm earns S3 million from its produce In a year with a partial drought, earnings are $1 million and if there is a severe drought, the firm has zero earnings Based on many years of weather data, in 50% of the years there was no drought in 30% of the years there was a partial drought, and a severe drought occurred 20% of the time. Lewis Farms has an opportunity to purchase an insurance policy that would pay Lewis $2 million in the event of a severe drought $1 million in the case of a partial drought, and nothing in the event there is no drought ignoring taxes, the maximum premium that Lewis would be willing to pay for the policy is

                                                                                                      A. $1, 200, 000.
                                                                                                      B. $500,000.
                                                                                                      C. $1, 500, 000.
                                                                                                      D. $700,000.


                                                                                                      Solutions:

                                                                                                      Question 1
                                                                                                      Answer: B
                                                                                                      Question 2
                                                                                                      Answer: B
                                                                                                      Question 3
                                                                                                      Answer: A
                                                                                                      Question 4
                                                                                                      Answer: A
                                                                                                      Question 5
                                                                                                      Answer: B

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