IMA CMA-Strategic-Financial-Management actual dump : CMA Part 2: Strategic Financial Management Exam

PDF, desktop test engine, or online test engine — Actual4Dumps lets you prepare for the IMA CMA Part 2: Strategic Financial Management whichever way fits your routine. All three formats cover the same 125 practice questions written for the 2026 CMA-Strategic-Financial-Management syllabus.

IMA CMA-Strategic-Financial-Management Exam Overview:

Certification Vendor:	Institute of Management Accountants (IMA)
Exam Name:	CMA Part 2: Strategic Financial Management
Exam Number:	CMA Part 2
Related Certifications:	CMA Part 1: Financial Planning, Performance and Analytics
Exam Duration:	240 minutes
Certificate Validity Period:	No fixed expiration; requires ongoing CPE (Continuing Professional Education) to maintain certification
Exam Format:	Multiple-choice questions (MCQ), Essay scenarios
Passing Score:	360 (scaled score out of 500)
Exam Price:	$495 (professional members per part) / $370 (student members per part)
Real Exam Qty:	100 multiple-choice questions + 2 essay scenarios
Available Languages:	English
Recommended Training:	Wiley Efficient Learning CMA Hock International CMA Review Gleim CMA Review
Exam Registration:	IMA CMA Certification Registration
Sample Questions:
Exam Way:	Computer-based testing (CBT) administered at Prometric testing centers
Pre Condition:	Bachelor's degree from an accredited institution and 2 years of relevant work experience in management accounting or financial management (can be completed before or within 7 years after passing the exam parts)
Official Syllabus URL:	https://www.imanet.org/cma-certification

IMA CMA-Strategic-Financial-Management Exam Syllabus Topics:

IMA CMA Part 2: Strategic Financial Management FAQs: What Candidates Ask Most

IMA CMA Part 2: Strategic Financial Management Sample Questions:

Question 1

K Malone is a successful entrepreneur, Currently she is considering investing in a capital protect, which would benefit tourism in North Caroina Because of tourism, the State of North Carolina is willing to lent) her
$150,000 at a rate of 5%. well below the market rate Her estimated net cash flows for the 3-year lifetime of the project are S15 000 $89,000 and $60,000 respectively Recommend whether or not Malone should undertake this project.

A. She should undertake this project because the present value (PV) of this project is $146,843
B. She should not undertake this protect because the net present value (NPV) is ($3.157)
C. She should not undertake this project because the net present value NPV is ($14.051).
D. She should undertake this project because the net present value (NPV) is $31,022.

Question 2

It there is sufficient capacity to fill the order, which of the following are relevant for a special order decision?

A. Incremental fixed cost incremental contribution and incremental variable cost
B. Incremental sales revenue incremental variable cost and incremental fixed cost
C. Incremental sales revenue, incremental net income, and incremental variable cost
D. Incremental sales revenue, incremental contribution and incremental variable cost

Question 3

Calculate Guda's marginal cost of capital- Show your calculations.
Apex Manufacturing lnc. (AMI) is a Canada-based company that manufactures a manufactures and unique part for aircrafts. It has few competitors in the market. The company is exposed to exchange rate risk because about 90% of its products are exported to the U.S, and most of its sales contracts are in U.S. dollars. AMI has the capacity to manufacture 1,500 units of the part per year. For the year just ended. AMI manufactured and sold 1,000 units. The operating results are shown below.

Recently, A new customer made a one-area order of 500 units of the part at $1.200 per unit. The CTO asked the controller to analyze this offer. AMI is considering adjusting its sales price next year in a recent meeting, the CFO suggested to use the market-based approach for pricing decisions, bat the controller insisted that the cost-based approach is more favorable to the company.

Question 4

Discuss whether the demand for OLI's new business English course is elastic and explain how OLI can use this information in determining the product price.
Essay
Online Learning Inc. lOLI) is a privately-held company based in the IUC that specializes in providing online courses in English as a Second Language (ESL). OLI is trying to set up a new sales office in a foreign country.
It needs a business license to operate in that country. The license normally lakes six months to obtain. An official of that country said that he could expedite the process for a fee of €300.
OLI estimates the new sales office can bring €300,000 incremental profit annually OLI has just launched a new online 40-houi course to help adult ESL learners master basic business English. The price of the new course is €500 per student, the variable cost is €300 per student, and the total fixed cost of the new course is
€300.000 per year OLI spent €200.000 to develop the new course before launching it. There are many online course providers in the marketplace, and each has its own feature However, OLI's highly qualified staff and good reputation have enabled it to charge a premium price compared to its major competitors. Recent market research indicates that if OLI raises the price of its new business English course by 10V the student enrollment would decrease by 5V A regional airlines company in Asia has approached OLI and offered to enroll 1.000 of its employees in the new course if OLI would agree to a special price of €350 per employee If OLI accepts this offer, an additional €10,000 onetime cost would be required to temporally expand its capacity to accommodate the new students.

Question 5

With respect to the COSO Enterprise Risk Management Integrated Framework (2017), which one of the following statements is true regarding Governance & Culture and Performance?

A. They are both components of the Integrated Framework
B. They are both principles of the Integrated Framework
C. Governance & Culture is a principle and Performance is a component of the Integrated Framework
D. Performance is a principle and Governance & Culture is a component of the Integrated Framework

Solutions: