Certified Management Accountant (CMA) certification is a comprehensive credentialing program that assesses mastery of the management accounting and financial management body of knowledge. Subject matter includes economics, corporate finance, cost management, internal controls, performance measurement, financial reporting, decision analysis, organization management, and strategic planning, with a strong emphasis on ethics. The exam consists of four parts:
* Part 1: Business Analysis
* Part 2: Management Accounting and Reporting
* Part 3: Strategic Management
* Part 4: Business Applications
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