Try IMA : CMA-Financial-Planning-Performance-and-Analytics valid & accurate questions and answers
Updated: Sep 03, 2026
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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 |
| Passing Score: | 360 (scaled score out of 500) |
| Exam Duration: | 240 minutes |
| Exam Price: | $545 (Professional Members), $407 (Student/Academic Members) |
| Exam Format: | Computer-Based Testing (CBT), Paper-Based (Chinese only), Remote Online Proctored Exam |
| Available Languages: | English, Chinese (Simplified) |
| 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 |
| Recommended Training: | IMA Official Learning System |
| Exam Registration: | Prometric Scheduling IMA Official Registration |
| Sample Questions: | IMA CMA-Financial-Planning-Performance-and-Analytics Sample Questions |
| 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:
| Section | Weight | Objectives |
|---|---|---|
| Performance Management | 20% | - Cost and Variance Measures
|
| Technology and Analytics | 15% | - Data Analytics
- Data Governance
|
| Planning, Budgeting and Forecasting | 20% | - Strategic Planning
- Forecasting Techniques
|
| External Financial Reporting Decisions | 15% | - Financial Statements
|
| Cost Management | 15% | - Overhead Costs - Measurement Concepts
- Costing Systems
|
| Internal Controls | 15% | - System Controls and Security
|
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
Question 1
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. $22,000
B. $172,000
C. $13,000
D. $163,000
Question 2
A company has four product noes and must decide to discontinue one so mat it can focus on its more profitable products Information about the four product lines is shown below.
if the company evaluates profitability based on ROl. which product line should be discontinued?
Calculator
A. Product line X.
B. Product line W.
C. Product line Y.
D. Product line Z.
Question 3
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. dual allocation method
B. reciprocal method
C. direct method
D. step-down method
Question 4
A company had 100.000 shares of common stock issued and outstanding at January 1. During the year, the company took the following actions:
A. $75,000.
B. $100,000.
C. $150,000
D. $50.000
Question 5
In developing a risk-based approach to internal control, a company is considering the risks posed to various accounts due to the complex calculations involved as well as industry factors that make measurement difficult.
These risk factors are part of
A. systems risk
B. account level risk
C. inherent risk
D. control risk
Solutions:
| Question 1 Answer: B | Question 2 Answer: A | Question 3 Answer: B | Question 4 Answer: B | Question 5 Answer: C |
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