Cma Part 1 Volume 2 Sections D E May 2026

You will almost certainly see multiple-choice questions or an essay requiring you to apply the five components of COSO to a business scenario.

Methods like the Direct Method , Step-Down Method , and Reciprocal Method for moving costs from support departments (like IT or HR) to production departments. 4. Supply Chain Management & Business Process Improvement The CMA exam modernizes cost management by including: Lean Manufacturing: Eliminating waste (Muda). Just-in-Time (JIT): Reducing inventory carrying costs.

Used for unique, custom products (e.g., construction or specialized machinery). cma part 1 volume 2 sections d e

Controls that apply to the entire IT environment (e.g., passwords, firewalls).

Knowing which costs can be specifically traced to a product (direct) versus those that must be allocated (indirect/overhead) is a core exam requirement. 2. Costing Systems You will almost certainly see multiple-choice questions or

How to calculate and apply rates.

How a company recovers after a system failure or data loss. 4. Fraud and Ethics Supply Chain Management & Business Process Improvement The

As business moves further into the cloud, the CMA exam has increased its focus on IT controls:

While Section D focuses on efficiency, Section E focuses on security and compliance. In an era of high-profile data breaches and corporate fraud, this section is more relevant than ever. 1. Governance, Risk, and Compliance (GRC)