IMA CMA Part 1: Financial Planning - Performance and Analytics : 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: Jul 27, 2026     Q & A: 112 Questions and Answers

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About IMA CMA-Financial-Planning-Performance-and-Analytics Exam

IMA CMA-Financial-Planning-Performance-and-Analytics exam is a challenging but rewarding certification for those who are serious about pursuing a career in finance. It is an excellent way to demonstrate your expertise and commitment to the field and can help you stand out in a competitive job market.

The CMA Part 1 Exam focuses on Financial Planning, Performance, and Analytics. CMA-Financial-Planning-Performance-and-Analytics exam is designed to test the candidate's proficiency in planning, budgeting, forecasting, performance management, and internal controls. CMA-Financial-Planning-Performance-and-Analytics examination, split into four sections, comprises 100 multiple-choice questions and two essay questions that candidates have four hours to complete. CMA-Financial-Planning-Performance-and-Analytics exam is administered at Prometric testing facilities globally, and candidates must achieve a score of 360 or higher to pass the exam.

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

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

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