cma usa subjects
cma usa subjects and The CMA (Certified Management Accountant) USA certification covers a comprehensive range of subjects essential for expertise in management accounting and financial management. The CMA exam is divided into two parts. Part 1 focuses on Financial Planning, Performance, and Analytics, encompassing topics such as external financial reporting decisions, planning, budgeting, forecasting, performance management, cost management, and internal controls. Part 2 covers Strategic Financial Management, including financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, and professional ethics. These subjects collectively ensure that CMA professionals possess the analytical skills and strategic insight necessary for effective financial decision-making and leadership in today's dynamic business environment.