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CMA USA Part 1 - Cost Management - Exam Focused Revision
Rating: 4.4 out of 5(11 ratings)
1,303 students

CMA USA Part 1 - Cost Management - Exam Focused Revision

Exam Focused Revision
Created byShaikh Emad Gohar, ACCA CGAP CIA CMA CFE CRMA
Last updated 6/2022
English

What you'll learn

  • Absorption and Variable Costing
  • Shared Services Costing
  • Supply Chain Management and Lean Manufacturing
  • JIT and Resource Planning
  • Theory of Constraints
  • Capacity Level and Management Decisions

Course content

1 section • 6 lectures • 1h 54m total length

  • Absorption and Variable Costing22:53
  • Shared Services Costing9:47

    Allocate shared services costs from service departments to production to set accurate selling prices using direct, step-down, or reciprocal methods with single or dual rates.

  • Supply Chain Management and Lean Manufacturing28:31
  • JIT and Resource Planning29:45

    Learn how just in time upholds minimal holding costs while meeting customer demand with timely, high-quality output. Explore pull versus push systems, kanban, lean production, supplier relationships, and MRP/ERP roles.

  • Theory of Constraints16:47
  • Capacity Level and Management Decisions7:04

    Explore capacity levels including ideal, theoretical, practical, and normal, and their roles in budgeting, standards, and pricing decisions. Practical capacity informs strategic choices and overhead allocation in financial statements.

Requirements

  • Basic Knowledge of Costing

Description

Get to know the content to solve questions relating to cost management in the CMA USA exams.

The Certified Management Accountant (CMA) qualification equips you with in-depth mastery of financial & business skills that put you in demand with employers in the global market. The CMA qualification;

1. Delivers critical skills that businesses need

2. Improves on professional competencies

3. Addresses challenges of identifying top talent

4. Bridges the gap between academia and industry

Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics. The CMA is a U.S.-based, globally recognized certification offered by the Institute of Management Accountants.

CMA-certified professionals work inside organizations of all sizes, industries, and types, including manufacturing and services, public and private enterprises, not-for-profit organizations, academic institutions, Government entities (USA), and multinational corporations worldwide.

To date, there are more than 40,000 active CMAs with more than 80,000 candidates in the current pipeline.

To earn CMA Certification you need to pass two exams namely CMA Part 1 and CMA Part 2 and prove that you have a minimum of two years working experience in accounting, finance or related field.

Who this course is for:

  • CMA USA Part 1 candidates

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