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IMA CMA Part 2 Study Guide

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Section 1 Apply cost-volume-profit analysis Preview

Preview: C. Business Decision Analysis (25%)

Preview includes
  • 4 of 6 lesson topics
  • 1 overview segment
  • 3 core concepts
  • 2 exam tips

Lesson Topics

  • Breakeven Analysis
  • Profit at Alternative Levels
  • Multiple-Product Analysis
  • High-Yield Formulas and Decision Rules

Overview

Cost-volume-profit analysis models how selling price, variable cost, fixed cost, volume, and sales mix interact to determine operating profit.

Core Concepts

  • Contribution margin (CM) = Sales - Variable costs.
  • CM per unit = Selling price per unit - Variable cost per unit.
  • CM ratio = CM / Sales = CM per unit / Selling price per unit.

Exam Tips

  • Calculate CM first; most CVP formulas flow from it.
  • For multi-product questions, write the sales-mix proportions before calculating weighted CM.
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Section 2 Perform comparative financial statement analysis Pro
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Section 3 Evaluate financial risk, return, and long-term financing Pro
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Section 4 Apply business ethics and fraud concepts Pro
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Section 5 Identify and assess enterprise risks Pro
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Section 6 Structure a capital-budgeting analysis Pro
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Section 7 Apply marginal analysis to operating decisions Pro
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Section 8 Calculate and interpret financial ratios Pro
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Section 9 Assess methods of raising and returning capital Pro
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Section 10 Evaluate pricing decisions Pro
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Section 11 Apply ethical standards for management accounting professionals Pro
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Section 12 Analyze profitability and its components Pro
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Section 13 Manage working capital and short-term credit Pro
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Section 14 Select risk mitigation and management responses Pro
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Section 15 Evaluate capital investment analysis methods Pro
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Section 16 Evaluate organizational ethical responsibilities Pro
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Section 17 Evaluate special financial-analysis issues Pro
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Section 18 Analyze restructuring and international finance Pro
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