Exam topics

Financial reporting, planning, performance, cost, controls and analytics.

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CMA Part 1 Content Outline and 2024 Topic WeightsCMA Part 1 has six domains: External Financial Reporting Decisions (15%), Planning, Budgeting, and Forecasting (20%), Performance Management (20%), Co…
Contribution Margin for CMA Part 1: Formula, Break-Even, and DecisionsContribution margin is sales revenue minus variable costs. Unit contribution equals selling price per unit less variable cost per unit; the contributi…
CMA Part 1 Budgeting and Forecasting: Flexible Budgets and VariancesCMA Part 1 Planning, Budgeting, and Forecasting covers strategic planning, operating budgets, forecasts, and budget analysis. A flexible budget restat…
CMA Part 1 Cost Management: Job, Process, and Activity-Based CostingCMA Part 1 Cost Management covers cost behavior, measurement, costing systems, allocation, operational efficiency, and quality. Job costing accumulate…
CMA Part 1 Performance Management: Responsibility Centers and MeasuresPerformance Management is 20% of CMA Part 1. It uses standards, variance analysis, responsibility centers, and financial and nonfinancial measures to …