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

CMA-Financial-Planning-Performance-and-Analytics
  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Sep 11, 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
Certificate Validity Period:Valid indefinitely with 30 hours annual CPE requirement
Related Certifications:CMA Part 2: Strategic Financial Management
Real Exam Qty:100 multiple-choice + 2 case-based questions/essays
Available Languages:English, Chinese (Simplified)
Exam Format:Remote Online Proctored Exam, Computer-Based Testing (CBT), Paper-Based (Chinese only)
Passing Score:360 (scaled score out of 500)
Exam Price:$545 (Professional Members), $407 (Student/Academic Members)
Exam Duration:240 minutes
Recommended Training:IMA Official Learning System
Exam Registration:IMA Official Registration
Prometric Scheduling
Sample Questions:Free Download Latest CMA-Financial-Planning-Performance-and-Analytics valid dump
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: Planning, Budgeting and Forecasting20%- Budgeting Concepts and Methodologies
  • 1. Activity-based budgeting
    • 2. Operating and financial budgets
      • 3. Flexible budgets
        • 4. Zero-based and rolling budgets
          - Forecasting Techniques
          • 1. Time series analysis
            • 2. Expected value
              • 3. Regression analysis
                • 4. Learning curve analysis
                  - Strategic Planning
                  • 1. Strategic planning process and analysis
                    - Pro Forma Financial Statements
                    Topic 2: Performance Management20%- Responsibility Centers and Reporting Segments
                    • 1. Segment reporting
                      • 2. Cost, profit and investment centers
                        • 3. Transfer pricing
                          - Cost and Variance Measures
                          • 1. Mix and yield variances
                            • 2. Static and flexible budget variances
                              • 3. Material, labor and overhead variances
                                - Performance Measures
                                • 1. Economic Value Added (EVA)
                                  • 2. Balanced Scorecard
                                    • 3. Residual Income (RI)
                                      • 4. Return on Investment (ROI)
                                        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%- Data Governance
                                                    • 1. Data security policies
                                                      • 2. Data quality and integrity
                                                        - Information Systems
                                                        • 1. Enterprise Resource Planning (ERP)
                                                          • 2. Financial systems architecture
                                                            - Data Analytics
                                                            • 1. Predictive and prescriptive analytics
                                                              • 2. Big data concepts
                                                                • 3. Data visualization
                                                                  - Technology-Enabled Finance Transformation
                                                                  Topic 5: External Financial Reporting Decisions15%- Recognition, Measurement, Valuation and Disclosure
                                                                  • 1. Equity transactions
                                                                    • 2. Asset valuation
                                                                      • 3. Liability valuation
                                                                        • 4. Revenue recognition
                                                                          • 5. U.S. GAAP vs IFRS differences
                                                                            • 6. Income measurement
                                                                              - Financial Statements
                                                                              • 1. Income statement
                                                                                • 2. Integrated reporting
                                                                                  • 3. Statement of changes in equity
                                                                                    • 4. Statement of cash flows
                                                                                      • 5. Balance sheet
                                                                                        Topic 6: Cost Management15%- Overhead Costs
                                                                                        - Supply Chain and Business Process Improvement
                                                                                        - Costing Systems
                                                                                        • 1. Activity-based costing
                                                                                          • 2. Job order costing
                                                                                            • 3. Joint and by-product costing
                                                                                              • 4. Process costing
                                                                                                - Measurement Concepts
                                                                                                • 1. Cost behavior
                                                                                                  • 2. Actual, normal and standard costs
                                                                                                    • 3. Absorption vs variable costing

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics Exam FAQ: Straight Answers for Candidates

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics is an official certification exam from IMA (Institute of Management Accountants), identified by the exam code CMA-Financial-Planning-Performance-and-Analytics. Pass it and you hold the Certified Management Accountant (CMA) certification, which sits at the Professional level. It also feeds into related credentials, including CMA Part 2: Strategic Financial Management. In practical terms, this certification tells employers your skills have been measured against the vendor's own standard, which is why certified candidates tend to stand out in hiring and promotion decisions.

                                                                                                      Expect 100 multiple-choice + 2 case-based questions/essays questions within 240 minutes on the IMA CMA Part 1: Financial Planning - Performance and Analytics exam. Numbers aside, the real challenge is rhythm: lingering too long on one item quietly steals time from three others. Build the habit of answering, flagging, and moving on, then rehearse the full experience under a countdown with the Actual4Dumps test engine until finishing comfortably early becomes your norm.

                                                                                                      Registration for IMA CMA Part 1: Financial Planning - Performance and Analytics officially runs $545 (Professional Members), $407 (Student/Academic Members), with 360 (scaled score out of 500) required to pass. Worth knowing before you book: retakes are billed at the same full $545 (Professional Members), $407 (Student/Academic Members), so a failed attempt doubles your spend. The smarter sequence is to measure yourself first. When your scores on the Actual4Dumps practice tests clear the passing line with room to spare, consistently, that is your signal to schedule the real thing.

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

                                                                                                      Because vendors update their policies without much fanfare, verify the latest entry requirements before you book using the official exam page.

                                                                                                      Booking for the IMA CMA Part 1: Financial Planning - Performance and Analytics exam goes through the vendor's official registration channels.

                                                                                                      When you choose your slot, 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) lists the following recommended training for IMA CMA Part 1: Financial Planning - Performance and Analytics candidates.

                                                                                                      Courses teach the concepts; repetition makes them exam-ready. Round out whichever training you pick with the 112 practice questions from Actual4Dumps, and each topic stops being theory and starts being points.

                                                                                                      Yes, and we encourage it. Download the free PDF demo of the IMA CMA Part 1: Financial Planning - Performance and Analytics questions from Actual4Dumps and evaluate the quality on your own terms. After you buy, every update for the next 365 days is free, and when that window closes you can extend your update service at half price.

                                                                                                      A 100% money-back guarantee applies, governed by clear conditions. If you sit the IMA CMA Part 1: Financial Planning - Performance and Analytics exam within 60 days of purchase and fail, you can claim a full refund, as long as the exam corresponds to your product. Attempts made within 3 days of purchase are ineligible, as are products you downloaded but never used, free materials, and expired orders; the name on the exam record must match the payer's name. File your claim with a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and it is settled within 7 days. Rather have a replacement than a refund? You may exchange for two other exam products of equal value, free, and your original product keeps its update service.

                                                                                                      Delivery is essentially instantaneous: files unlock for download at payment and arrive in your email within one minute. Some vendors make you wait a day; if 2 hours pass here without delivery, check spam and contact customer service. Install on as many computers as you like, with no restrictions.

                                                                                                      The IMA CMA Part 1: Financial Planning - Performance and Analytics blueprint spans 6 domains. The ones carrying the most weight include External Financial Reporting Decisions (15%), Performance Management (20%), and Cost Management (15%). The complete domain-by-domain breakdown is in the exam topics section above; treat it as your master checklist and let the weights tell you where your study hours earn the most.

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

                                                                                                      Question #1

                                                                                                      A plastics manufacturing company is analyzing business units using the BCG Growth-Share Matrix Business Unit A is a market leader with high market share in the plastic container market Unit A's growth in the past three years has been limited due to high regulation and decreasing customer demand Customer satisfaction tor the unit is high Business Unit B is a relatively new business unit which entered the market two years ago with a new, innovative plastic organizer Unit B holds just 5% of the market share but growth has been high for this new product line Throughput time for this unit is lower than the company average with a high number of reworks each month. Which one of the following correctly identifies the BCG Growth-Share matrix for Business Unit A and Business Unit B. respectively?

                                                                                                      • A. Star dog
                                                                                                      • B. Star cash cow
                                                                                                      • C. Cash cow, question mark
                                                                                                      • D. Question mark, question mark-
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

                                                                                                      Question #2

                                                                                                      A company's controller is preparing to allocate service department costs. The controller would like to use a cost allocation method that would be most accurate. The method the controller would most likely use is the

                                                                                                      • A. step-down method
                                                                                                      • B. reciprocal method
                                                                                                      • C. direct method
                                                                                                      • D. dual allocation method
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

                                                                                                      Question #3

                                                                                                      Which one of the following statements best describes data governance?

                                                                                                      • A. A process of securing all company data points, both structured and unstructured
                                                                                                      • B. The union of data quality, data management, data policies, and risk management
                                                                                                      • C. Performance of data-based audits on a continuous basis
                                                                                                      • D. The convergence of accounting data, finance data and information technology
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

                                                                                                      Question #4

                                                                                                      MJC Co. is considering adopting a variable costing system using variable costing rather than absorption costing will be more advantageous to MJC because the variable costing system

                                                                                                      • A. assigns all costs of manufacturing to products in order to properly match cost of production with revenues
                                                                                                      • B. more readily provides data needed for cost/volume/profit analyses done by management
                                                                                                      • C. focuses on gross profit as the best indicator of a company's ability to cover its expenses
                                                                                                      • D. allows the financial statements released to internal users to agree with the GAAP financial statements issued for external use
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

                                                                                                      Question #5

                                                                                                      A scatterplot is an effective visualization technique that is used to

                                                                                                      • A. illustrate the composition of an aggregate data point that changes over several periods
                                                                                                      • B. show the relationship of data points for two specific variables
                                                                                                      • C. display the distribution of data points for a single variable
                                                                                                      • D. compare and track the change in data points over multiple time periods.
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

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