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Last Updated: Aug 27, 2026

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Short on study time before your CMA-Financial-Planning-Performance-and-Analytics exam? The 112 practice questions at Actual4Cert concentrate your effort on exactly what the IMA CMA Part 1: Financial Planning - Performance and Analytics exam measures, and every set is kept current for 2026.

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
Exam Duration:240 minutes
Real Exam Qty:100 multiple-choice + 2 case-based questions/essays
Passing Score:360 (scaled score out of 500)
Exam Price:$545 (Professional Members), $407 (Student/Academic Members)
Exam Format:Paper-Based (Chinese only), Remote Online Proctored Exam, Computer-Based Testing (CBT)
Available Languages:English, Chinese (Simplified)
Certificate Validity Period:Valid indefinitely with 30 hours annual CPE requirement
Related Certifications:CMA Part 2: Strategic Financial Management
Recommended Training:IMA Official Learning System
Exam Registration:IMA Official Registration
Prometric Scheduling
Sample Questions: DOWNLOAD DEMO
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:

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

                                                                                                      IMA CMA-Financial-Planning-Performance-and-Analytics Exam FAQs

                                                                                                      The IMA CMA Part 1: Financial Planning - Performance and Analytics exam (exam code CMA-Financial-Planning-Performance-and-Analytics) is the official IMA exam that leads to the Certified Management Accountant (CMA) certification, sitting at the Professional level of the IMA certification track. It is also connected with CMA Part 2: Strategic Financial Management. If this is the credential you are working toward, the 112 practice questions at Actual4Cert map directly to its objectives.

                                                                                                      The IMA CMA Part 1: Financial Planning - Performance and Analytics exam includes 100 multiple-choice + 2 case-based questions/essays questions, and you have 240 minutes to complete them. Divide the time limit by the question count and you get a tight average pace per item, so train yourself to flag time-consuming questions and return to them later instead of getting stuck. Before test day, run at least one full timed session in the Actual4Cert test engine under the same limits — the clock should never surprise you.

                                                                                                      The passing score for IMA CMA Part 1: Financial Planning - Performance and Analytics is 360 (scaled score out of 500), and the official registration fee is $545 (Professional Members), $407 (Student/Academic Members). A failed attempt means paying that fee in full again, so your preparation budget deserves the same attention as your study plan. A practical rule: book your exam date only after you can finish a Actual4Cert practice test comfortably above the passing score more than once.

                                                                                                      According to IMA, candidates should meet the following before registering: Active IMA membership; Bachelor's degree or equivalent; 2 years of relevant professional experience (may be completed within 7 years of passing both exams). Requirements can change, so confirm the latest details on the official exam page before you register.

                                                                                                      You can register for the IMA CMA Part 1: Financial Planning - Performance and Analytics exam through the official channels below:

                                                                                                      Exam delivery: Computer-based testing at Prometric centers; Remote proctored online exam; Paper-based exam (Chinese only in selected regions).

                                                                                                      IMA lists the following official training options for this exam:

                                                                                                      Formal training builds the theory; pair it with the 112 practice questions from Actual4Cert to find out whether you are genuinely ready for the exam.

                                                                                                      Yes. A free PDF demo of the CMA-Financial-Planning-Performance-and-Analytics practice questions is available to download, so you can judge the format and quality before paying anything. Every purchase also includes 365 days of free updates, and if your product expires you can extend the update service at a 50% discount.

                                                                                                      Your order is covered by a conditional 100% money-back guarantee: if you take the corresponding exam within 60 days of purchase and do not pass, you may apply for a full refund. Exams taken within 3 days of purchase are not eligible, nor are free materials or expired orders, and the candidate name must match the payer name. To claim, submit a scanned enrollment slip and your official Score Report PDF within 2 days of the exam; claims are processed within 7 days. Prefer to keep studying? You can instead exchange your purchase for two free products of equal value while keeping the update service on your original one. Delivery itself is immediate: your product unlocks for instant download right after payment and a copy is emailed to you within a minute — if nothing arrives within 2 hours, contact our support team. There is no limit on the number of computers you can install it on.

                                                                                                      The IMA CMA Part 1: Financial Planning - Performance and Analytics blueprint is divided into 6 major domains, starting with External Financial Reporting Decisions (15%), Internal Controls (15%), and Cost Management (15%). The full breakdown, including every subdomain and its weighting, is listed in the Exam Topics section above — review it against your own weak areas before scheduling the exam.

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

                                                                                                      Question 1

                                                                                                      Which one of the following statements best describes data governance?

                                                                                                      A. A process of securing all company data points, both structured and unstructured
                                                                                                      B. The convergence of accounting data, finance data and information technology
                                                                                                      C. Performance of data-based audits on a continuous basis
                                                                                                      D. The union of data quality, data management, data policies, and risk management


                                                                                                      Question 2

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

                                                                                                      A. Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.
                                                                                                      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 includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.


                                                                                                      Question 3

                                                                                                      Return on investment (ROI) is a performance measure that requires managers to respond to several factors that are under their Influence or control Decisions Intended to influence ROI are often from a short-term perspective and may conflict with the long-term objectives of the organization. This lack of goal congruence can be minimized by

                                                                                                      A. using the two components of ROI (investment turnover and return on sales) instead of only ROI.
                                                                                                      B. allowing different minimum returns for different investments.
                                                                                                      C. requiring multiple-year measures of ROI and evaluating these results along with the residual incomes from the same periods.
                                                                                                      D. providing the manager with limitations on what can be used to influence the factors involved in computing the ROI.


                                                                                                      Question 4

                                                                                                      Hill Corporation sola some of its accounts receivable including one from Custom Company, to Dale incorporated without recourse, Because of this transaction.

                                                                                                      A. Dale incorporated has no recourse against mil Corporation
                                                                                                      B. Custom Company has no recourse against Hill Corporation
                                                                                                      C. Custom Company has no recourse against Dale incorporated
                                                                                                      D. Hill Corporation has no recourse against Dale Incorporated


                                                                                                      Question 5

                                                                                                      in order for the IT manager in cnarge of a company's disaster recovery plan to have complete planning documentation, he should ensure that the documentation includes all of the following except

                                                                                                      A. the phone numbers of key employees
                                                                                                      B. program and operating system documentation
                                                                                                      C. vendors who win set up the hot site
                                                                                                      D. the results of the latest disaster recovery test run


                                                                                                      Solutions:

                                                                                                      Question 1
                                                                                                      Answer: D
                                                                                                      Question 2
                                                                                                      Answer: D
                                                                                                      Question 3
                                                                                                      Answer: C
                                                                                                      Question 4
                                                                                                      Answer: A
                                                                                                      Question 5
                                                                                                      Answer: C

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