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Updated: Aug 02, 2026
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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Overview:
| Certification Vendor: | IMA |
| Exam Name: | CMA Part 1: Financial Planning, Performance, and Analytics |
| Exam Number: | CMA-Financial-Planning-Performance-and-Analytics |
| Available Languages: | English, Chinese (selected testing windows) |
| Exam Price: | Varies by membership type and region (IMA pricing policy) |
| Certificate Validity Period: | Certification must be maintained through continuing professional education (CPE) requirements |
| Passing Score: | 360 out of 500 |
| Real Exam Qty: | 102 (100 multiple-choice questions and 2 essay scenarios) |
| Related Certifications: | Certified Management Accountant (CMA) CMA Part 2: Strategic Financial Management |
| Exam Duration: | 240 minutes |
| Exam Format: | Multiple Choice Questions (MCQs), Essay Scenarios, Computer-Based Testing |
| Sample Questions: | IMA CMA-Financial-Planning-Performance-and-Analytics Sample Questions |
| Exam Way: | Computer-based exam delivered through Prometric test centers or remote online proctoring during official testing windows. |
| Pre Condition: | 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. |
| Official Syllabus URL: | https://www.imanet.org/ima-certifications/cma-certification |
IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: External Financial Reporting Decisions | 15% | - Recognition, Measurement and Valuation
|
| Topic 2: Performance Management | 20% | - Performance Evaluation
|
| Topic 3: Technology and Analytics | 15% | - Technology and Data Analysis
|
| Topic 4: Internal Controls | 15% | - Governance and Control
|
| Topic 5: Planning, Budgeting, and Forecasting | 20% | - Planning and Forecasting
|
| Topic 6: Cost Management | 15% | - Cost Concepts and Methodologies
|
IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:
1. Collins Corporation manufactures its products in a highly automated, just-in-time environment and uses a standard cost system. The variance that would cause the least concern would be a
A) 9% unfavorable material price variance caused by changing to a supplier that would support the company's just-in-time needs.
B) 6% unfavorable fixed overhead volume variance caused by work stoppages because of missing parts
C) 30% unfavorable direct labor efficiency variance caused by idle time while waiting for goods to be received from a previous manufacturing department
D) 12% unfavorable variable overhead spending variance caused by keeping equipment running during times when there is no production activity
2. The contribution margin data is shown below for several strategic business units (SBU).
which SBU has the lowest contribution margin ratio?
A) SBU A.
B) SBU D.
C) SBU B.
D) SBU C.
3. Brickworks Inc. prepares its annual budget by focusing on the budgeted costs of the processes necessary to produce and sell its products This type of budgeting is known as
A) flexible budgeting
B) project budgeting
C) zero-based budgeting
D) activity-based budgeting
4. Playtime inc. manufactures playground equipment and uses 60 board feet of lumber in each model no 643 produced The company, which anticipates selling 350 units of this model during April, plans to boost its finished goods inventory in April by 80 units in preparation for the peak summer season Playtime expects to manufacture 450 units in May Playtime has only 500 board feet of lumber on hand as of April 1 because of a temporary shortage, and typically maintains a lumber Inventory equal to 20% of the following month's production needs. On the basis of this information, how many board feet of lumber should the company plan to purchase in April?
A) $31,900
B) $31,200
C) $31,700
D) $30,700
5. One major output of an accounting information system's financing cycle is a summary of
A) current cash balances.
B) actual operating cash outflows
C) forecasted cash needs
D) actual operating cash inflows
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: D | Question # 5 Answer: C |
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