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📘 CMA Part 2: Strategic Financial Management
CMA Part 2 is one of the two parts of the Certified Management Accountant (CMA) exam, a globally recognized certification awarded by the Institute of Management Accountants (IMA). This part focuses on financial management and strategy skills, equipping professionals with decision-making expertise in corporate finance.
📖 Key Content Areas
📊 1. Financial Statement Analysis (20%)
📌 Covers ratio analysis, trend analysis, and comparative financial statements to assess an organization’s financial health and make strategic decisions.
🏢 2. Corporate Finance (20%)
📌 Focuses on risk management, financial instruments, cost of capital, and financing operations through debt and equity. Also covers working capital management, investment decisions, mergers, and acquisitions.
📉 3. Decision Analysis (25%)
📌 Explores quantitative methods, including cost-volume-profit (CVP) analysis, marginal analysis, and pricing strategies, to support operational decision-making.
⚠️ 4. Risk Management (10%)
📌 Covers risk identification, financial derivatives for hedging, and operational risk management strategies to protect business value.
📈 5. Investment Decisions (10%)
📌 Focuses on capital budgeting, project evaluation, and investment analysis, applying valuation methods to real-world financial decisions.
⚖️ 6. Professional Ethics (15%)
📌 Emphasizes ethical standards in financial management, covering the IMA’s Statement of Ethical Professional Practice, corporate governance, and business ethics in sustainability.
