CMA-Financial-Planning-Performance-and-Analytics dumps materials - exam dumps for CMA-Financial-Planning-Performance-and-Analytics: CMA Part 1: Financial Planning - Performance and Analytics Exam

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

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

PDF DEMO

Screenshots

Try to use

Total Price: $59.99  

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

Three kinds of products: PDF Version, PC Test Engine, Online Test Engine

We have more dumps materials high up to 6000 exams. Each exam code has three kinds of exam dumps for CMA-Financial-Planning-Performance-and-Analytics: CMA Part 1: Financial Planning - Performance and Analytics Exam: PDF version, PC test engine, Online test engine. You can choose based on you study habits. As for company customers you can purchase bundles.

PDF version of CMA Part 1: Financial Planning - Performance and Analytics Exam dumps materials is applicable for candidates who are used on studying and writing on paper. Company customers can use this for presentation, also it is simple to use.

PC test engine of CMA Part 1: Financial Planning - Performance and Analytics Exam dumps materials is applicable for candidates who like to study on computers. Our version can be downloaded and installed in more than 200 personal computers. No matter you are personal customers and company customers, Exam dumps for CMA-Financial-Planning-Performance-and-Analytics will be your right choice. Our products can simulate the real test scene, mark your performance, point out wrong questions and remind you to practice until you master it perfectly. Our PC test engine of CMA Part 1: Financial Planning - Performance and Analytics Exam dumps materials has many intellective functions which will satisfy your demands.

Online test engine of CMA Part 1: Financial Planning - Performance and Analytics Exam dumps materials is similar with PC version. Their functions are quite same. Sometimes online test engine is steadier than PC test engine. Also online test engine of CMA Part 1: Financial Planning - Performance and Analytics Exam study materials support Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser. But PC test engine only supports Windows operating system and Java environment.

Facing all kinds of information on the internet many candidates are hesitating about CMA Part 1: Financial Planning - Performance and Analytics Exam dumps materials and feel difficult to choose and tell. Congratulations! You find us! DumpsMaterials is the leading company offing the best, valid and professional exam dumps for CMA-Financial-Planning-Performance-and-Analytics: CMA Part 1: Financial Planning - Performance and Analytics Exam in this filed. We are famous for good reputation and high passing rate. Comparing to some small businesses we are a legal professional large company which was built in ten years ago and our businesses are wide. Dumps materials for most examinations of IT certifications in the world can find in our website especially for IMA CMA Certification. Our current CMA Part 1: Financial Planning - Performance and Analytics Exam dumps 2026 are latest and valid. So far no user fails exam with our current version. Don't miss this opportunity! Passing exam is easy if you choose our exam dumps for CMA-Financial-Planning-Performance-and-Analytics: CMA Part 1: Financial Planning - Performance and Analytics Exam.

Free Download real CMA-Financial-Planning-Performance-and-Analytics dump materials

After purchase, Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Our golden service: 7/24 online service support

We not only offer the best valid exam dumps for CMA-Financial-Planning-Performance-and-Analytics - CMA Part 1: Financial Planning - Performance and Analytics Exam but also golden service. We stick to golden excellent customer service and satisfy all candidates' demands. Our working time is 7/24 (including the legal holidays). Whenever you have suggestions and advice about our CMA Part 1: Financial Planning - Performance and Analytics Exam dumps materials please contact with us any time.

Our guarantee: No Pass Full Refund. Your money is guaranteed.

Our guarantee is that every user can pass exam with our valid and latest exam dumps for CMA-Financial-Planning-Performance-and-Analytics: CMA Part 1: Financial Planning - Performance and Analytics Exam. We encourage all users use Credit Card payment with credit card. If you doubt about the validity of our dumps materials, you can download dumps free for CMA-Financial-Planning-Performance-and-Analytics - CMA Part 1: Financial Planning - Performance and Analytics Exam first. If you fail exams with our products, we will full refund to you unconditionally. Credit Card can guarantee buyers' benefits. Payment and refund is easy by Credit Card. Your money is guaranteed. CMA Part 1: Financial Planning - Performance and Analytics Exam dumps materials will surely assist you to go through IMA exams and obtain certification at first attempt if you seize the opportunity.

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

SectionWeightObjectives
Cost Management15%- Measurement Concepts
  • 1. Cost behavior
    • 2. Absorption vs variable costing
      • 3. Actual, normal and standard costs
        - Supply Chain and Business Process Improvement
        - Overhead Costs
        - Costing Systems
        • 1. Joint and by-product costing
          • 2. Job order costing
            • 3. Process costing
              • 4. Activity-based costing
                External Financial Reporting Decisions15%- Recognition, Measurement, Valuation and Disclosure
                • 1. Revenue recognition
                  • 2. Asset valuation
                    • 3. Income measurement
                      • 4. Equity transactions
                        • 5. U.S. GAAP vs IFRS differences
                          • 6. Liability valuation
                            - Financial Statements
                            • 1. Balance sheet
                              • 2. Statement of cash flows
                                • 3. Statement of changes in equity
                                  • 4. Integrated reporting
                                    • 5. Income statement
                                      Planning, Budgeting and Forecasting20%- Pro Forma Financial Statements
                                      - Strategic Planning
                                      • 1. Strategic planning process and analysis
                                        - Forecasting Techniques
                                        • 1. Time series analysis
                                          • 2. Expected value
                                            • 3. Learning curve analysis
                                              • 4. Regression analysis
                                                - Budgeting Concepts and Methodologies
                                                • 1. Zero-based and rolling budgets
                                                  • 2. Operating and financial budgets
                                                    • 3. Activity-based budgeting
                                                      • 4. Flexible budgets
                                                        Performance Management20%- Performance Measures
                                                        • 1. Economic Value Added (EVA)
                                                          • 2. Return on Investment (ROI)
                                                            • 3. Residual Income (RI)
                                                              • 4. Balanced Scorecard
                                                                - Cost and Variance Measures
                                                                • 1. Mix and yield variances
                                                                  • 2. Material, labor and overhead variances
                                                                    • 3. Static and flexible budget variances
                                                                      - Responsibility Centers and Reporting Segments
                                                                      • 1. Cost, profit and investment centers
                                                                        • 2. Transfer pricing
                                                                          • 3. Segment reporting
                                                                            Technology and Analytics15%- Data Governance
                                                                            • 1. Data quality and integrity
                                                                              • 2. Data security policies
                                                                                - Technology-Enabled Finance Transformation
                                                                                - Information Systems
                                                                                • 1. Financial systems architecture
                                                                                  • 2. Enterprise Resource Planning (ERP)
                                                                                    - Data Analytics
                                                                                    • 1. Big data concepts
                                                                                      • 2. Data visualization
                                                                                        • 3. Predictive and prescriptive analytics
                                                                                          Internal Controls15%- Governance, Risk and Compliance
                                                                                          • 1. Internal control procedures
                                                                                            • 2. Risk assessment and management
                                                                                              • 3. Internal control frameworks (COSO)
                                                                                                - System Controls and Security
                                                                                                • 1. Business continuity planning
                                                                                                  • 2. General and application controls
                                                                                                    • 3. Data security and backup

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

                                                                                                      Question #1

                                                                                                      Identity two internal factors that enable the Food-To-Go division to have competitive advantages over Its competitors.
                                                                                                      Essay
                                                                                                      Food Depot Ltd (FDD is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants FDL has been profitable m recent years and has a very strong cash position FDL's newest division. Food-To-Go. is an online meal ordering and delivery platform acquired by FDL two years ago.
                                                                                                      In 20X7. sales for the entire company were SI billion, with 50% of the business coming from the Airline Catering division. FDL is the country's leading airline catering services provider and controls 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
                                                                                                      The Food-To-Go division only contributed 5% of FDL's total sales in 20X7 and is far behind in competing for market share of the online meal ordering and deliver, industry. It is estimated that Food-To-Go's sales were only 20% of the industry leader's sales However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
                                                                                                      The costs of shared corporate services are allocated based on each division s revenue FDL usually caps its capital expenditure budget to 4% of budgeted sales revenue In a recent capital budget coordination meeting.
                                                                                                      Smith Whitney, the head of the Airline Catering division. complained that his division is underfunded on capital projects . The budgeted capital expenditure had been much less than 4 % of the division's budgeted sales in the past three years He argued that his division is the company's best-performing division, and it needs more funds to maintain its market share m the industry Whitney wants to reduce the capital expenditure budget for Food-To-Go and reallocate those funds to his division.
                                                                                                      Susan Wiley, the bead of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company Wiley argues that her division had the highest ROI in 20X7. and it deserves more capital funding FDL's required rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follows (in $ millions).

                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer:

                                                                                                      See the Answer below in Explanation details.
                                                                                                      Explanation
                                                                                                      - Strong cash position
                                                                                                      - Experience in food industry through amine catering division

                                                                                                      Question #2

                                                                                                      Grayson Inc. experienced the following costs per unit this year for one of the direct materials involved in producing its main product
                                                                                                      3.1 pounds @ $4 20 per pound = $13.02 per finished unit
                                                                                                      For the next year. Grayson expects to produce 7.400 finished units. The price per pound of the direct material is expected to rise 10%. To combat this increase. Grayson has adapted its manufacturing process to reduce the amount of the direct material needed per finished unit by 5% What is the direct materials budget for the next year?

                                                                                                      • A. $105,983
                                                                                                      • B. $101,165
                                                                                                      • C. $91,531
                                                                                                      • D. $100,684
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: D  🗳️

                                                                                                      Question #3

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

                                                                                                      • A. Failure to follow up and correct previously identified internal control deficiencies
                                                                                                      • B. Inadequate controls over access to computer systems, data and files
                                                                                                      • C. Evidence of misrepresentation by accounting personnel
                                                                                                      • D. Management overrides of the accounting for transactions
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

                                                                                                      Question #4

                                                                                                      A company recently used 500 direct labor hours to manufacture ten units of a new product, if the company employs the cumulative average-time learning model with a 90% learning curve, the number of direct labor hours the company would expect to use to produce the next ten units of this product is

                                                                                                      • A. 500
                                                                                                      • B. 400
                                                                                                      • C. 475
                                                                                                      • D. 450
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

                                                                                                      Question #5

                                                                                                      A company extracts data from existing data sets to identify customer patterns By doing this, the company is applying

                                                                                                      • A. prescriptive analysis
                                                                                                      • B. descriptive analysis
                                                                                                      • C. predictive analysis
                                                                                                      • D. diagnostic analysis
                                                                                                      Reveal Solution  Discussion  0

                                                                                                      Correct Answer: B  🗳️

                                                                                                      What Clients Say About Us

                                                                                                      DumpsMaterials helped me a lot in preparation and in CMA-Financial-Planning-Performance-and-Analytics exam as well. Thank you for the help. I would recommend DumpsMaterials materials who is planning to go for this exam.

                                                                                                      Herbert Herbert       4 star  

                                                                                                      Cleared Exam CMA-Financial-Planning-Performance-and-Analytics with the help of DumpsMaterials dumps!

                                                                                                      Jerry Jerry       5 star  

                                                                                                      Practise exam software by DumpsMaterials is one of the easiest ways to pass the CMA-Financial-Planning-Performance-and-Analytics exam. I achieved 97% marks. Great service by DumpsMaterials.

                                                                                                      Bowen Bowen       4 star  

                                                                                                      Your CMA-Financial-Planning-Performance-and-Analytics question dump is very good, covering 95% of the questions in the exam. Passed yesterday.

                                                                                                      Barry Barry       5 star  

                                                                                                      I would recommend the dumps to the people looking to get their CMA-Financial-Planning-Performance-and-Analyticscertificates. I have already gotten mine. It's really helpful.

                                                                                                      Francis Francis       4 star  

                                                                                                      If without CMA-Financial-Planning-Performance-and-Analytics practice questions, i was afraid that i was not going to be ready early enough for my CMA-Financial-Planning-Performance-and-Analytics exam of 2 weeks ago. I couldn't believe i passed with a high score. Thanks a million!

                                                                                                      Mona Mona       4 star  

                                                                                                      Took the CMA-Financial-Planning-Performance-and-Analytics exam yesterday and passed. If I have other exam to attend, I'll continue to finish my exam with your dumps.

                                                                                                      Tracy Tracy       5 star  

                                                                                                      Your CMA-Financial-Planning-Performance-and-Analytics questions are still valid.

                                                                                                      Cathy Cathy       4 star  

                                                                                                      I subscribed for IMA exam service and started preparing for the CMA-Financial-Planning-Performance-and-Analytics exam. I found the sample questions and answers extremely relevant to my real exam.

                                                                                                      Michael Michael       4.5 star  

                                                                                                      Thank you very much! I really appreciate your help. You guys are doing great. I passed my CMA-Financial-Planning-Performance-and-Analytics exams with the help of your CMA-Financial-Planning-Performance-and-Analytics exam dumps. Thanks again!

                                                                                                      Harlan Harlan       5 star  

                                                                                                      Best study material for IMA CMA-Financial-Planning-Performance-and-Analytics exam. DumpsMaterials is amazing. I scored 90% in the exam with the help of their sample questions.

                                                                                                      Gloria Gloria       5 star  

                                                                                                      Passing CMA-Financial-Planning-Performance-and-Analytics, I got the best professional credibility!
                                                                                                      Success in CMA-Financial-Planning-Performance-and-Analytics!

                                                                                                      Ted Ted       4.5 star  

                                                                                                      The current CMA-Financial-Planning-Performance-and-Analytics exam dumps are uesful to pass the exam. Yes, they are valid.

                                                                                                      Ward Ward       4 star  

                                                                                                      This is the third time i bought dumps from DumpsMaterials,not only for the best service they provide, but also the accuracy of test questions they offer.

                                                                                                      Perry Perry       5 star  

                                                                                                      Passed CMA-Financial-Planning-Performance-and-Analytics exam today with 90%. CMA-Financial-Planning-Performance-and-Analytics dump is valid. please be careful that there are some questions changed. You need to read them carefully.

                                                                                                      Jocelyn Jocelyn       4 star  

                                                                                                      I have already passed CMA-Financial-Planning-Performance-and-Analytics exam with your dumps.

                                                                                                      Lionel Lionel       4 star  

                                                                                                      Your questions CMA Part 1: Financial Planning - Performance and Analytics Exam are real ones.

                                                                                                      Mandel Mandel       5 star  

                                                                                                      I received the downloading link and password about ten minutes after paying for CMA-Financial-Planning-Performance-and-Analytics test materials, and I had a practice in the day I received CMA-Financial-Planning-Performance-and-Analytics practicing materials.

                                                                                                      Madge Madge       5 star  

                                                                                                      DumpsMaterials CMA-Financial-Planning-Performance-and-Analytics dumps are valid in India.

                                                                                                      Brook Brook       5 star  

                                                                                                      98% of the test had questions exactly word for word from this dump.

                                                                                                      Douglas Douglas       4.5 star  

                                                                                                      LEAVE A REPLY

                                                                                                      Your email address will not be published. Required fields are marked *

                                                                                                      Quality and Value

                                                                                                      DumpsMaterials Practice Exams are written to the highest standards of technical accuracy, using only certified subject matter experts and published authors for development - no all study materials.

                                                                                                      Tested and Approved

                                                                                                      We are committed to the process of vendor and third party approvals. We believe professionals and executives alike deserve the confidence of quality coverage these authorizations provide.

                                                                                                      Easy to Pass

                                                                                                      If you prepare for the exams using our DumpsMaterials testing engine, It is easy to succeed for all certifications in the first attempt. You don't have to deal with all dumps or any free torrent / rapidshare all stuff.

                                                                                                      Try Before Buy

                                                                                                      DumpsMaterials offers free demo of each product. You can check out the interface, question quality and usability of our practice exams before you decide to buy.

                                                                                                      Our Clients