GoFast.Finance/CMA Part 1C: Performance Management

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CMA Part 1C: Performance Management

  • Course
  • 12 Lessons

Turn performance measures and variance tools into sharper monthly reviews and exam answers.

📊 Measures and insight: Understand variance analysis, responsibility centers and performance metrics in a way that makes monthly packs and exam cases easier to interpret.

📋 Stronger reviews: Use KPIs, profitability views and segment reports to have clearer performance conversations with operations, sales and leadership.

🧭 Better steering: Help organizations choose metrics and scorecards that align with strategy and drive action, not gaming.

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Who this is for

Controllers and FP&A analysts responsible for monthly performance reporting, variance analysis and commentary for sites, functions or BUs.

Finance business partners and CMA candidates who support leaders with performance reviews and improvement recommendations.

Prerequisites

Knowledge: Exposure to monthly reporting cycles, variance analysis and basic costing.

Tools: Spreadsheet skills and access to sample performance reports or internal packs.

Learning Outcomes

  1. Use flexible budgets and variance analysis to interpret performance results.

  2. Distinguish responsibility centers and design basic segment reporting structures.

  3. Apply profitability and investment measures such as ROI and residual income.

  4. Design and critique performance metrics and scorecards that support strategy.

CPE Information

  • Eligibility: currently not eligible

  • Watch time: about 3 hours

  • Total learning: about 6 hours

  • Estimated credits: 4.0

Contents

Module 1: Cost and variance measures in monthly reviews

Lesson 1: Comparing actual and planned results in practice
Lesson 2: Using flexible budgets to isolate volume effects
Lesson 3: Management by exception in performance loops
Lesson 4: Standard cost systems as a performance backbone
Lesson 5: Analyzing price and quantity variances

Module 2: Responsibility centers and segment views

Lesson 6: Types of responsibility centers and their metrics
Lesson 7: Transfer pricing basics in internal trade
Lesson 8: Contribution margin and short term performance views
Lesson 9: Segment reporting for management and exam cases

Module 3: Profitability and performance measures for decisions

Lesson 10: Product profitability analysis that drives decisions
Lesson 11: Business unit profitability and capital use
Lesson 12: Customer profitability and relationship choices