IMA CMA-Financial-Planning-Performance-and-Analytics valid exam dumps : CMA Part 1: Financial Planning - Performance and Analytics Exam

  • Exam Code: CMA-Financial-Planning-Performance-and-Analytics
  • Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
  • Updated: Aug 26, 2026
  • Q&As: 112 Questions and Answers

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

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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 Format:Paper-Based (Chinese only), Remote Online Proctored Exam, Computer-Based Testing (CBT)
Related Certifications:CMA Part 2: Strategic Financial Management
Passing Score:360 (scaled score out of 500)
Available Languages:Chinese (Simplified), English
Certificate Validity Period:Valid indefinitely with 30 hours annual CPE requirement
Exam Duration:240 minutes
Exam Price:$545 (Professional Members), $407 (Student/Academic Members)
Real Exam Qty:100 multiple-choice + 2 case-based questions/essays
Recommended Training:IMA Official Learning System
Exam Registration:IMA Official Registration
Prometric Scheduling
Sample Questions:CMA-Financial-Planning-Performance-and-Analytics exam dumps
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
Performance Management20%- Cost and Variance Measures
  • 1. Material, labor and overhead variances
    • 2. Mix and yield variances
      • 3. Static and flexible budget variances
        - Responsibility Centers and Reporting Segments
        • 1. Segment reporting
          • 2. Transfer pricing
            • 3. Cost, profit and investment centers
              - Performance Measures
              • 1. Residual Income (RI)
                • 2. Return on Investment (ROI)
                  • 3. Balanced Scorecard
                    • 4. Economic Value Added (EVA)
                      Technology and Analytics15%- Information Systems
                      • 1. Enterprise Resource Planning (ERP)
                        • 2. Financial systems architecture
                          - Data Analytics
                          • 1. Big data concepts
                            • 2. Data visualization
                              • 3. Predictive and prescriptive analytics
                                - Data Governance
                                • 1. Data quality and integrity
                                  • 2. Data security policies
                                    - Technology-Enabled Finance Transformation
                                    Cost Management15%- Supply Chain and Business Process Improvement
                                    - Measurement Concepts
                                    • 1. Actual, normal and standard costs
                                      • 2. Cost behavior
                                        • 3. Absorption vs variable costing
                                          - Costing Systems
                                          • 1. Joint and by-product costing
                                            • 2. Job order costing
                                              • 3. Process costing
                                                • 4. Activity-based costing
                                                  - Overhead Costs
                                                  Planning, Budgeting and Forecasting20%- Forecasting Techniques
                                                  • 1. Expected value
                                                    • 2. Learning curve analysis
                                                      • 3. Time series analysis
                                                        • 4. Regression analysis
                                                          - Budgeting Concepts and Methodologies
                                                          • 1. Operating and financial budgets
                                                            • 2. Activity-based budgeting
                                                              • 3. Flexible budgets
                                                                • 4. Zero-based and rolling budgets
                                                                  - Strategic Planning
                                                                  • 1. Strategic planning process and analysis
                                                                    - Pro Forma Financial Statements
                                                                    External Financial Reporting Decisions15%- Financial Statements
                                                                    • 1. Integrated reporting
                                                                      • 2. Statement of cash flows
                                                                        • 3. Statement of changes in equity
                                                                          • 4. Income statement
                                                                            • 5. Balance sheet
                                                                              - Recognition, Measurement, Valuation and Disclosure
                                                                              • 1. Income measurement
                                                                                • 2. Asset valuation
                                                                                  • 3. Equity transactions
                                                                                    • 4. Revenue recognition
                                                                                      • 5. Liability valuation
                                                                                        • 6. U.S. GAAP vs IFRS differences
                                                                                          Internal Controls15%- System Controls and Security
                                                                                          • 1. Business continuity planning
                                                                                            • 2. General and application controls
                                                                                              • 3. Data security and backup
                                                                                                - Governance, Risk and Compliance
                                                                                                • 1. Risk assessment and management
                                                                                                  • 2. Internal control procedures
                                                                                                    • 3. Internal control frameworks (COSO)

                                                                                                      Frequently Asked Questions About IMA CMA Part 1: Financial Planning - Performance and Analytics

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics is an official IMA (Institute of Management Accountants) exam, catalogued under the code CMA-Financial-Planning-Performance-and-Analytics. Passing it awards the Certified Management Accountant (CMA) certification at the Professional level. It also links to CMA Part 2: Strategic Financial Management, which broadens its career value. Qualifying exams exist to prove ability in a measurable way, and this one proves yours against the vendor's own standard.

                                                                                                      IMA CMA Part 1: Financial Planning - Performance and Analytics gives you 100 multiple-choice + 2 case-based questions/essays questions and 240 minutes to answer them. Treat time as a resource to allocate, not a countdown to fear: rehearse full sessions in the ValidDumps test engine, practice skipping and returning, and build the calm familiarity that lets your actual knowledge show up on exam day.

                                                                                                      Passing IMA CMA Part 1: Financial Planning - Performance and Analytics takes 360 (scaled score out of 500), and the official fee is $545 (Professional Members), $407 (Student/Academic Members). Retakes cost the full $545 (Professional Members), $407 (Student/Academic Members) again, which makes verified readiness the cheapest insurance there is. Track your ValidDumps practice scores across sessions and book the exam only when clearing the requirement has become your baseline, not your best day.

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

                                                                                                      Since vendor requirements are revised periodically, confirm the current conditions before registering on the official exam page.

                                                                                                      Registration for IMA CMA Part 1: Financial Planning - Performance and Analytics runs through the official channels below.

                                                                                                      One scheduling note: 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.

                                                                                                      Whichever path you choose, reinforce it with the 112 practice questions in the ValidDumps CMA-Financial-Planning-Performance-and-Analytics package, because exam confidence is built by answering, not just reading.

                                                                                                      Yes. ValidDumps provides a free PDF demo of the IMA CMA Part 1: Financial Planning - Performance and Analytics material, so the product can earn your trust before it earns your money. After purchase, updates are free for 365 days, and once your product expires you can extend the update service at a 50% discount.

                                                                                                      Your purchase carries 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 can claim a full refund, provided the exam matches your product. Attempts within 3 days of purchase are not eligible, and neither are downloaded-but-unused products, free materials, or expired orders; the candidate name must match the payer name. File with a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and claims are processed within 7 days. If you prefer, exchange instead: two other exam products of equal value, free, with the update service on your original purchase retained.

                                                                                                      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. Installation is unlimited across your computers.

                                                                                                      The IMA CMA Part 1: Financial Planning - Performance and Analytics exam is divided into 6 domains. The most prominent are Cost Management (15%), Planning, Budgeting and Forecasting (20%), and Internal Controls (15%). The complete outline is above on this page; candidates who know the map waste far less time getting to the destination.

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

                                                                                                      Question 1

                                                                                                      Which of the following represents a significant deficiency m the design of controls?

                                                                                                      A. Evidence of misrepresentation by accounting personnel
                                                                                                      B. Failure to follow up and correct previously identified internal control deficiencies
                                                                                                      C. Inadequate controls over access to computer systems, data and files
                                                                                                      D. Management overrides of the accounting for transactions


                                                                                                      Question 2

                                                                                                      in preparing Klein Corporation's master budget for the following calendar year, the manager of the Production Department requested the purchase of a new piece of machinery with a purchase price of $150.000 in addition, the cost of installing the machine would total $13.000. The purchase price of the machine would be financed by a 6%. 5-year loan with interest due quarterly. The amount Klein Corporation should include in its Capital Expenditures Budget due to this purchase is

                                                                                                      A. $163,000
                                                                                                      B. $22,000
                                                                                                      C. $13,000
                                                                                                      D. $172,000


                                                                                                      Question 3

                                                                                                      The price of gold is impacted by many variables A gold-mining company analyst wants to estimate the probability that the price of gold will decline by greater than 10%. Which one of the following approaches is the best analytic tool to use?

                                                                                                      A. Goal-seeking analysis
                                                                                                      B. Regression analysis
                                                                                                      C. Monte Carlo simulation
                                                                                                      D. Time series analysis


                                                                                                      Question 4

                                                                                                      Faxton and Rexford are competitor in the same industry Faxton utilizes an incentive program mat focuses solely on net income Rexford uses customer service and employee development in addition to net income in its incentive program. Over time. Faxton can be expected to

                                                                                                      A. consistently be more profitable than Rexford due to not funding training programs
                                                                                                      B. be more profitable than Rexford initially Put lose this advantage
                                                                                                      C. have higher sales growth than Rexford due to management s strong focus
                                                                                                      D. be less likely to misstate earnings due to the importance of earnings to management


                                                                                                      Question 5

                                                                                                      The master budget for a company contains me following production requirements.
                                                                                                      Quarter 1- 50,000 units
                                                                                                      Quarter 2 - 55,000 units
                                                                                                      Quarter 3 - 45,000 units
                                                                                                      Quarter 4 - 52,000 units
                                                                                                      Each unit of product requires four pounds of direct material. The company has a policy to begin each quarter with an inventory of aired materials equal to 20% of that quarter's direct material requirements The budgeted direct mate da I purchases for the third quarter would be

                                                                                                      A. 185, 600 pounds
                                                                                                      B. 49, 400 pounds
                                                                                                      C. 41,400 pounds
                                                                                                      D. 36, 000 pounds


                                                                                                      Solutions:

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

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