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1 2010 CMA Format

The document outlines the content specification for the Certified Management Accountant (CMA) examinations, which is divided into 9 sections: Planning, Budgeting and Forecasting; Performance Management; Cost Management; Internal Controls; Financial Statement Analysis; Corporate Finance; Decision Analysis; Investment Decisions; and Professional Ethics. Each section lists the main topics that will be covered in the exam such as budgeting methodologies, responsibility centers, risk assessment, financial performance metrics, managing financial risk, cost/volume/profit analysis, discounted cash flow analysis, and ethical considerations.

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57 views2 pages

1 2010 CMA Format

The document outlines the content specification for the Certified Management Accountant (CMA) examinations, which is divided into 9 sections: Planning, Budgeting and Forecasting; Performance Management; Cost Management; Internal Controls; Financial Statement Analysis; Corporate Finance; Decision Analysis; Investment Decisions; and Professional Ethics. Each section lists the main topics that will be covered in the exam such as budgeting methodologies, responsibility centers, risk assessment, financial performance metrics, managing financial risk, cost/volume/profit analysis, discounted cash flow analysis, and ethical considerations.

Uploaded by

mskrier
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Effective May 1, 2010

Page 1 of 2
Content Specification Outlines
Certified Management Accountant (CMA) Examinations

Transition exam

A. Planning, Budgeting and Forecasting

1. Budgeting concepts
2. Forecasting techniques
3. Budgeting methodologies
4. Annual profit plan and supporting schedules

B. Performance Management

1. Cost and variance measures
2. Responsibility centers and reporting segments
3. Performance measures

C. Cost Management

1. Measurement concepts
2. Costing systems
3. Overhead costs
4. Operational Efficiency
5. Business process performance

D. Internal Controls

1. Risk assessment, controls, and risk management
2. Internal auditing
3. Systems controls and security measures

E. Financial Statement Analysis

1. Basic Financial Statement Analysis
2. Financial Performance Metrics Financial Ratios
3. Profitability analysis

F. Corporate Finance

1. Risk and return
2. Managing financial risk
3. Financial instruments
4. Cost of capital
5. Managing current assets
6. International finance
Effective May 1, 2010

Page 2 of 2

G. Decision Analysis

1. Cost/volume/profit analysis
2. Marginal analysis
3. Pricing

H. Investment Decisions

1. Capital budgeting process
2. Discounted cash flow analysis
3. Payback and discounted payback
4. Ranking investment projects
5. Risk analysis in capital investment

I. Professional Ethics

1. Ethical considerations for management accounting and financial management
professionals

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