Discover how strategic planning determines the path an organization, and understand budgeting and forecasting techniques.
Demonstrate performance management measures and cost management concepts and systems.
Conduct and compute financial statements analysis efficiently.
Analyze decisions and recommend strategies and actions based on the analysis.
Identify the process of investment decision making and factors affecting it.
A. External Financial Reporting Decisions
1. Financial statements
2. Recognition, measurement, valuation, and disclosure
B. Planning, Budgeting, and Forecasting
1. Strategic planning
2. Budgeting concepts
3. Forecasting techniques
4. Budgeting methodologies
6. Top-level planning and analysis
C. Performance Management
1. Cost and variance measures
2. Responsibility centers and reporting segments
3. Performance measures
D. Cost Management
1. Measurement concepts
2. Costing systems
3. Overhead costs
4. Supply chain management
5. Business process improvement
E. Internal Controls
1. Governance, risk, and compliance
2. System controls and security measures
F. Technology and Analytics
1. Information systems
2. Data governance
3. Technology-enabled finance transformation
4. Data analytics
Whether you are an experienced accounting professional or a student who
is now embarking on their professional journey, the C
M
A certification
will give you a professional edge over others, allowing you to lead the
financial growth of sought- after global organizations. It is ideal for accountancy or financial professionals carrying out the following
duties: Preparation of financial statements Financial planning & analysis Monthly, quarterly, and year end close Auditing (external or internal) Budget preparation & reporting Manage general ledger and balance sheets Forecasting Company investment decision making Costing analysis Risk evaluation
The pass rate on the CMA differs by geographic region, but averages about 50% on both parts 1 and 2.
No, you can take parts 1 and 2 in any order. You have the option of taking both together on the same day, although many members choose to separate their testing dates.
The minimum passing score is 360 for both parts of the exam. The exam score range is 0-500.
Accounting background is helpful but not required. Usually candidates come from a variety of bachelor degree programs and industries, including (but not limited to) engineering, business administration, economics, and finance.