Pass your test with the help of IMA CMA-Strategic-Financial-Management practice pdf. Prep4King offer 100% guarantee!
Updated: Sep 15, 2026
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| Certification Vendor: | Institute of Management Accountants (IMA) |
|---|---|
| Exam Name: | Certified Management Accountant (CMA) Part 2: Strategic Financial Management |
| Exam Number: | CMA-Strategic-Financial-Management |
| Certificate Validity Period: | No fixed expiration after certification maintenance requirements are met |
| Exam Price: | USD 495 (Professional Member) / USD 445 (Academic Member) / USD 370 (Student Member) |
| Related Certifications: | Certified Management Accountant (CMA) |
| Exam Duration: | 240 minutes |
| Available Languages: | Chinese (Simplified), English |
| Real Exam Qty: | 102 (100 Multiple-Choice Questions + 2 Essay Questions) |
| Exam Format: | 100 Multiple-Choice Questions, 2 Essay Questions, Computer-Based Exam |
| Passing Score: | 360/500 |
| Sample Questions: | IMA CMA-Strategic-Financial-Management Sample Questions |
| Exam Way: | Computer-based exam administered through Prometric testing centers and approved remote proctoring options during official testing windows. |
| Pre Condition: | Candidates must complete both CMA exam parts and satisfy IMA education and professional experience requirements to earn the CMA designation. No prerequisite exam is required before taking Part 2. |
| Official Syllabus URL: | https://www.imanet.org/ima-certifications/cma-certification |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Capital Investment Decisions | 10% | - Internal Rate of Return (IRR) - Capital Budgeting Process - Sensitivity Analysis - Incremental Cash Flow Analysis - Discount Rates - Net Present Value (NPV) - Payback Analysis |
| Topic 2: Enterprise Risk Management | 10% | - Risk Identification and Assessment - Managing Enterprise Risk - Risk Mitigation Strategies - Types of Risk |
| Topic 3: Financial Statement Analysis | 20% | - Special Issues in Financial Statement Analysis - Comparative Financial Statement Analysis - Profitability Analysis - Financial Ratios |
| Topic 4: Corporate Finance | 20% | - Financial Risk and Return - Corporate Restructuring - Long-Term Financial Management - Raising Capital - Working Capital Management - International Finance |
| Topic 5: Business Decision Analysis | 25% | - Pricing Methodologies - Marginal Analysis - Cost-Volume-Profit Analysis |
| Topic 6: Professional Ethics | 15% | - Ethical Considerations for Management Accountants - IMA Statement of Ethical Professional Practice - Organizational Ethics |
Essentials inc. operates two segments. Segment A and Segment B information about the revenues and costs for Essentials tot the previous year (by segment) is shown below The above analysis shows that Segment A is not profitable if Segment A is dropped, the revenues associated with the account will be lost and the related variable costs win be eliminated Also, the space freed by this product line will be rented for $40.000. The operating profit (loss) after dropping Segment A will be
Correct Answer: A 🗳️
Which one of the following statements regarding portfolio diversification is not correct?
Correct Answer: B 🗳️
A company had an operating cycle of 110 days, a cash cycle of 40 days, and an accounts receivable period of so days. The company s inventory period and accounts payable period are
Correct Answer: C 🗳️
Selected data for Bittner, inc is shown below (in thousands)
Correct Answer: C 🗳️
Safety Strollers was recently sued by several people who alleged harmful and unsafe strollers. The management team was largely unconcerned about these lawsuits due to the apparent negligence of the plaintiffs However, a consumer grassroots effort Drought these dangers into the public eye and the management team now fears for their brand s reputation and the sales o' their products. The facts are staring to get distorted and some stores are electing to no longer carry this brand. This situation could best be considered a
Correct Answer: D 🗳️
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