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

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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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
Exam Price:$545 (Professional Members), $407 (Student/Academic Members)
Certificate Validity Period:Valid indefinitely with 30 hours annual CPE requirement
Exam Duration:240 minutes
Exam Format:Computer-Based Testing (CBT), Remote Online Proctored Exam, Paper-Based (Chinese only)
Passing Score:360 (scaled score out of 500)
Available Languages:English, Chinese (Simplified)
Real Exam Qty:100 multiple-choice + 2 case-based questions/essays
Related Certifications:CMA Part 2: Strategic Financial Management
Recommended Training:IMA Official Learning System
Exam Registration:IMA Official Registration
Prometric Scheduling
Sample Questions: DOWNLOAD DEMO
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%- 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. Economic Value Added (EVA)
            • 3. Return on Investment (ROI)
              • 4. Residual Income (RI)
                - Responsibility Centers and Reporting Segments
                • 1. Cost, profit and investment centers
                  • 2. Segment reporting
                    • 3. Transfer pricing
                      Topic 2: Planning, Budgeting and Forecasting20%- Pro Forma Financial Statements
                      - Budgeting Concepts and Methodologies
                      • 1. Operating and financial budgets
                        • 2. Flexible budgets
                          • 3. Zero-based and rolling budgets
                            • 4. Activity-based budgeting
                              - Forecasting Techniques
                              • 1. Regression analysis
                                • 2. Expected value
                                  • 3. Time series analysis
                                    • 4. Learning curve analysis
                                      - Strategic Planning
                                      • 1. Strategic planning process and analysis
                                        Topic 3: 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. Business continuity planning
                                                • 2. Data security and backup
                                                  • 3. General and application controls
                                                    Topic 4: Technology and Analytics15%- Technology-Enabled Finance Transformation
                                                    - Data Governance
                                                    • 1. Data security policies
                                                      • 2. Data quality and integrity
                                                        - Data Analytics
                                                        • 1. Data visualization
                                                          • 2. Predictive and prescriptive analytics
                                                            • 3. Big data concepts
                                                              - Information Systems
                                                              • 1. Enterprise Resource Planning (ERP)
                                                                • 2. Financial systems architecture
                                                                  Topic 5: External Financial Reporting Decisions15%- Financial Statements
                                                                  • 1. Statement of cash flows
                                                                    • 2. Integrated reporting
                                                                      • 3. Balance sheet
                                                                        • 4. Statement of changes in equity
                                                                          • 5. Income statement
                                                                            - Recognition, Measurement, Valuation and Disclosure
                                                                            • 1. Asset valuation
                                                                              • 2. Liability valuation
                                                                                • 3. Income measurement
                                                                                  • 4. Revenue recognition
                                                                                    • 5. U.S. GAAP vs IFRS differences
                                                                                      • 6. Equity transactions
                                                                                        Topic 6: Cost Management15%- Supply Chain and Business Process Improvement
                                                                                        - Overhead Costs
                                                                                        - Costing Systems
                                                                                        • 1. Activity-based costing
                                                                                          • 2. Process costing
                                                                                            • 3. Joint and by-product costing
                                                                                              • 4. Job order costing
                                                                                                - Measurement Concepts
                                                                                                • 1. Absorption vs variable costing
                                                                                                  • 2. Cost behavior
                                                                                                    • 3. Actual, normal and standard costs

                                                                                                      CMA-Financial-Planning-Performance-and-Analytics (IMA) Exam FAQ: Trusted Answers

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics is an official IMA (Institute of Management Accountants) certification exam, registered under the code CMA-Financial-Planning-Performance-and-Analytics. Passing it awards the Certified Management Accountant (CMA) certification, a credential at the Professional level. It also connects to CMA Part 2: Strategic Financial Management. The exam is demanding by design, and that difficulty is precisely what makes the credential meaningful for career development.

                                                                                                      The IMA CMA Part 1: Financial Planning - Performance and Analytics exam presents 100 multiple-choice + 2 case-based questions/essays questions within 240 minutes. That is a brisk pace, and the candidates who handle it best are the ones who rehearsed it. Use the ActualPDF engine for full timed simulations, practice flagging and returning, and arrive on exam day with a pacing strategy already proven.

                                                                                                      Passing IMA CMA Part 1: Financial Planning - Performance and Analytics takes 360 (scaled score out of 500), and official registration costs $545 (Professional Members), $407 (Student/Academic Members). Retakes bill the full $545 (Professional Members), $407 (Student/Academic Members) again, so preparation is the least expensive insurance available. Let your ActualPDF practice scores guide the timing: book when you clear the requirement consistently, not occasionally.

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

                                                                                                      Policies get revised, so confirm the current requirements before you register on the official exam page.

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics registration is handled through the official channels below.

                                                                                                      For scheduling purposes: the exam is delivered Computer-based testing at Prometric centers; Remote proctored online exam; Paper-based exam (Chinese only in selected regions).

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

                                                                                                      Complement any training with the 112 practice questions in the ActualPDF CMA-Financial-Planning-Performance-and-Analytics package, because repeated application is what turns course knowledge into a passing score.

                                                                                                      Yes. ActualPDF offers a free demo of the IMA CMA Part 1: Financial Planning - Performance and Analytics questions, so you can verify the quality personally before purchasing. Your purchase then includes a one-year service warranty: updates are free for 365 days, and after expiry you can extend the update service at a 50% discount.

                                                                                                      Your money is protected by a 100% money-back guarantee with defined conditions. Take the IMA CMA Part 1: Financial Planning - Performance and Analytics exam within 60 days of purchase; if you fail, you may claim a full refund, provided the exam matches your product. Attempts within 3 days of purchase are ineligible, as are downloaded-but-unused products, free materials, and expired orders; the candidate name must match the payer name. Submit a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and claims are processed within 7 days. You may instead wait for the update version or change to other exam material: exchange for two other exam products of equal value, free, with your original purchase keeping its 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, online 7/24 even on official holidays. Installation is unlimited across your computers.

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics is organized into 6 official domains. The most heavily weighted are Internal Controls (15%), Performance Management (20%), and Planning, Budgeting and Forecasting (20%). The full breakdown appears above on this page; study the weightings and your preparation priorities set themselves.

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

                                                                                                      Question 1

                                                                                                      Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below.

                                                                                                      Based on the table the sales-price variance for the company is

                                                                                                      A. €4,500 unfavorable
                                                                                                      B. €4,500 favorable
                                                                                                      C. €10,500 favorable
                                                                                                      D. €10,500 unfavorable


                                                                                                      Question 2

                                                                                                      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 3

                                                                                                      A timber company is evaluating its products to determine whether to continue to further process scrap wood into wood chips, or to just sell the scrap wood to another company. Which of the following statements best describes what the company should consider regarding the potential by-product?

                                                                                                      A. The company should consider an of the manufacturing costs for Doth products beyond the split-off point.
                                                                                                      B. The company should consider all joint costs throughout the process before it decides if it should process further.
                                                                                                      C. The company should consider all of the separable costs throughout the process as it is incremental.
                                                                                                      D. The company should consider the incremental operating income beyond the split-off point In Its decision.


                                                                                                      Question 4

                                                                                                      Sullivan Company's static Budget for the past year is shown below.

                                                                                                      Sullivan actually sow 11.000.000 units throughout the year which was a quantity within its relevant range. The flexible budget net income that should be used to compare to actual results is

                                                                                                      A. $7,500,000.00
                                                                                                      B. $11,500,000.00
                                                                                                      C. $6,580,000.00
                                                                                                      D. $4,200,000.00


                                                                                                      Question 5

                                                                                                      A company expects sales of 225 000 units in April, 210 000 in May and 190 000 in June. The company maintains an ending Inventory each month of 25% of the next month's sales.
                                                                                                      How many units should the company plan to produce in May?

                                                                                                      A. 205,000 units.
                                                                                                      B. 210,000 units
                                                                                                      C. 221,250 units
                                                                                                      D. 215.000 units


                                                                                                      Solutions:

                                                                                                      Question 1
                                                                                                      Answer: C
                                                                                                      Question 2
                                                                                                      Answer: A
                                                                                                      Question 3
                                                                                                      Answer: D
                                                                                                      Question 4
                                                                                                      Answer: C
                                                                                                      Question 5
                                                                                                      Answer: A

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