CMA Part 1
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1. External financial reporting decisions
2. Planning, budgeting, and forecasting
3. Performance management
3.1 Cost and variance measures
3.1.1 Comparison of actual to planned results
3.1.2 Calculating and interpreting variances
3.1.3 Flexible budgets
3.1.4 Management by exception and standard cost systems
3.2 Responsibility centers and reporting segments
3.3 Performance measures
4. Cost management
5. Internal control
6. Technology and analytics
3.1.4 Management by exception and standard cost systems
