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In 2026, a certificate is valued because it is earned, and earning it takes preparation that matches the real exam. ActualVCE provides exactly that match for the IMA CMA Part 1: Financial Planning - Performance and Analytics exam with 112 practice questions verified by experts.

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

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

CMA-Financial-Planning-Performance-and-Analytics Practice Questions: Answers

The IMA CMA Part 1: Financial Planning - Performance and Analytics exam requires a score of 360 out of 500 to pass, and the official registration fee is Varies by membership type and region (IMA pricing policy). Knowing both numbers before you register keeps your preparation budget realistic.

The IMA CMA Part 1: Financial Planning - Performance and Analytics practice questions are organized around the official exam objectives. Key topics include:

  • Performance Management (20%)
  • Planning, Budgeting, and Forecasting (20%)
  • Cost Management (15%)

A systematic pass through these topics covers the syllabus end to end.

The IMA CMA Part 1: Financial Planning - Performance and Analytics exam is scored on a scale where 360 out of 500 is required to pass, and the official exam fee is Varies by membership type and region (IMA pricing policy).

Bachelor's degree from an accredited institution and two years of relevant professional experience are required for CMA certification. Candidates may take the exams before completing experience requirements.

You can confirm the current eligibility requirements on the official CMA-Financial-Planning-Performance-and-Analytics exam page before you register.

Our experts review the question bank every day, and whenever a new version is released, our system sends it to your email automatically — no request needed. If an update ever seems to go missing, check your junk or spam folder first, since automated messages occasionally land there; contact us if it truly never arrived.

The IMA CMA Part 1: Financial Planning - Performance and Analytics exam contains 102 (100 multiple-choice questions and 2 essay scenarios) questions, and you will have 240 minutes minutes to complete them. Practicing under these exact constraints makes the real exam feel like one more rehearsal.

Yes. If anything about the updated material or your preparation is unclear, you can contact our experts directly after purchase. They will work through your question and offer professional advice on how to approach the material, so the product comes with guidance, not just files.

This package includes 112 practice questions for the IMA CMA Part 1: Financial Planning - Performance and Analytics exam. Every answer is verified by an experienced team of experts, so you can trust what you study.

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

For a manufacturing company what is the most Important advantage of using variable costing rather than absorption costing?

  • A. Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.
  • B. Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.
  • C. Variable costing is the required inventory method for external reporting in most countries and therefore is less costly to implement
  • D. Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

A manufacturing company is setting a standard number of labor hours for a product Management creates a draft standard and asks for employees' feedback. Which one of the following statements best represents the type of standard that is being set?

  • A. An authoritative standard because the employees helped to determine the standard
  • B. A participative standard because It includes management's Input to determine the standard.
  • C. An authoritative standard because management still will ensure the standard fits the strategy
  • D. A participative standard because the employees will more likely view the standard as reasonable.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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. Time series analysis
  • C. Regression analysis
  • D. Monte Carlo simulation
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Which one of me following statements is correct concerning the Sarbanes-Oxley Act of 2002?

  • A. A company's Chief Accounting Officer cannot have been employed by the company's audit firm for the five years preceding the audit
  • B. The company's audit firm must be rotated every five years and the lead auditor must be rotated every year
  • C. Corporate executives must personally certify the financial statements and company disclosures under the possibility of imprisonment
  • D. The five-member Public Company Accounting Oversight Board will be overseen by the AICPA and the FASB working together
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Marsalis Products Inc. manufactures and sells batteries and cables for computers. The latest information on the products and their costs is shown in the following table.

Note: 1 Fixed manufacturing cost of S1.500,000 per year is allocated to products based on the number of machine hours required to produce the product at a rate of S3 per machine hour.
Based on the information above, what is the annual amount of earnings before interest and taxes (EBIT)?

  • A. $1,460,000.
  • B. $2,960.000.
  • C. $4,420,000.
  • D. $2,920,000.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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