
Relevant and Irrelevant Cost, Incremental Cost- Decision Making,(Marginal Analysis) CMA(US), Part 2
Relevant and Irrelevant Cost, Incremental Cost(Differential or Marginal Cost)- Decision Making, CMA(US), Part 2(Applying Marginal Analysis • Add/ Keep or Drop a Segment CMA(US), ... Link to Add/Drop a product or service • Make or Buy(Insourcing vs. Outsourcin... Make or buy Decisions-Applying Marginal Analysis- Decision Making Video link • Joint Cost Allocation Physical Unit ... Link to Joint Cost Allocation(-Physical Unit Method) CMA Part1/Part2} • Make or Buy(Insourcing vs. Outsourcin... Link to Make or Buy Decision(CMA Part 2) • Decision Analysis CMA (US), Part2, ... Marginal Analysis/ Decision Making Link • Relevant and Irrelevant Cost, Increme... Relevant and Irrelevant Cost Link • HIgh- Low Method ,CMA(US) ) Part 1, H... High -Low Method (CMA Part1) Link • Step Down Method of Service Cost Allo... step down method of service cost allocation Link • Direct Method of Service Cost Allocat... Direct Method of allocating Service Cost Video Link CMA(US) Part 2 Strategic Financial Management The following six topics are covered in CMA (US)Part 2: • Financial Statement Analysis – 20% • Corporate Finance – 20% • Decision Analysis – 25% • Risk Management – 10% • Investment Decision – 10% • Professional Ethics – 15% The CMA Part 2 exam is a 4-hour long exam consisting of 100 multiple-choice questions and two essay questions. CMA (US) Part 1(Certified Management Accountant) Financial Planning, Performance, and Analytics The following six topics are covered in CMA Part 1 (weightage given) • External Financial Reporting Decisions - 15% • Planning, Budgeting, and Forecasting - 20% • Performance Management - 20% • Cost Management - 15% • Internal Controls - 15% • Technology and Analytics - 15% In order to make it to the essay portion of the exam, you will have to earn at least 50% on the MCQ section.