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

Section	Weight	Objectives
Topic 1: Cost Management	15%	- Measurement Concepts 1. Cost behavior 2. Absorption vs variable costing 3. Actual, normal and standard costs - Costing Systems 1. Process costing 2. Activity-based costing 3. Joint and by-product costing 4. Job order costing - Supply Chain and Business Process Improvement - Overhead Costs
Topic 2: Technology and Analytics	15%	- Data Analytics 1. Big data concepts 2. Predictive and prescriptive analytics 3. Data visualization - Information Systems 1. Financial systems architecture 2. Enterprise Resource Planning (ERP) - Data Governance 1. Data quality and integrity 2. Data security policies - Technology-Enabled Finance Transformation
Topic 3: Performance Management	20%	- Responsibility Centers and Reporting Segments 1. Transfer pricing 2. Segment reporting 3. Cost, profit and investment centers - Performance Measures 1. Return on Investment (ROI) 2. Balanced Scorecard 3. Economic Value Added (EVA) 4. Residual Income (RI) - Cost and Variance Measures 1. Mix and yield variances 2. Material, labor and overhead variances 3. Static and flexible budget variances
Topic 4: Internal Controls	15%	- Governance, Risk and Compliance 1. Internal control frameworks (COSO) 2. Risk assessment and management 3. Internal control procedures - System Controls and Security 1. General and application controls 2. Business continuity planning 3. Data security and backup
Topic 5: External Financial Reporting Decisions	15%	- Financial Statements 1. Balance sheet 2. Integrated reporting 3. Income statement 4. Statement of changes in equity 5. Statement of cash flows - Recognition, Measurement, Valuation and Disclosure 1. Asset valuation 2. Liability valuation 3. Equity transactions 4. Income measurement 5. Revenue recognition 6. U.S. GAAP vs IFRS differences
Topic 6: Planning, Budgeting and Forecasting	20%	- Strategic Planning 1. Strategic planning process and analysis - Forecasting Techniques 1. Learning curve analysis 2. Time series analysis 3. Regression analysis 4. Expected value - Pro Forma Financial Statements - Budgeting Concepts and Methodologies 1. Operating and financial budgets 2. Zero-based and rolling budgets 3. Flexible budgets 4. Activity-based budgeting

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

1. identify the category of the Food-To-Go division in the BCG Growth-Share Matrix and discuss whether FDL should allocate more capital funding to the Food-To-Go division.
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).

2. A company s accounting department is run by only one accountant. Which one of the following can be implemented as a detective control?

A) Require the accountant to double-check his work
B) Train another employee to record journal entries.
C) Require the accountant to update cash balance regularly
D) Train another employee to perform bank reconciliations

3. 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 Y.
B) Product line X.
C) Product line W.
D) Product line Z.

4. 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) $172,000
C) $22,000
D) $13,000

5. Sportsman inc. manufactures ceramic sports-related figurines. The company's oldest lines are mass produced in a standard variety of colors and designs. A few years ago in an effort to increase sales, the company began accepting special orders with modified designs in school colors. The minimum order for these special designs is 100 units. The special orders have become very popular and now represent one quarter of the units produced. Estimates for the year follow.

Design costs manufacturing overhead and materials handling costs are budgeted at $700.000 for the year Sportsman has always used a traditional cost allocation system using aired labor hours as the allocation base but is considering an activity based costing system. The most likely result of changing to an activity-based system is that

A) the costs allocated to each product should not change but management will be able to control various components of the cost more effectively.
B) the overhead costs allocated to the special designs will likely decrease Because demand for them has grown
C) the overhead costs allocated to the special designs will likely increase because the special design requires proportionally more overhead activity
D) total production costs are likely to decline as department are held responsible for their costs

Solutions:

Question # 1
Answer: Only visible for members

Question # 2
Answer: D

Question # 3
Answer: B

Question # 4
Answer: B

Question # 5
Answer: C