CMA Final Cracker Strategic Performance Management and Business Valuation (SPMBV)

Strategic Performance Management and Business Valuation | CRACKER is an exam-focused resource designed for CMA Final students (Group IV – Paper 20A). It consolidates fully solved past examination questions up to June 2025, supported by module-wise marks distribution, trend analysis, and CMA study material comparison. With structured content, concise summaries, and examiner-style solutions, this book helps aspirants prepare strategically, revise quickly, and maximise their performance in the exams.

The Present Publication is the 1^st Edition for the Dec. 2025/June 2026 Exams. This book is authored by CA. Tarun Agarwal & CA. Leena Lalit Parakh, with the following noteworthy features:

• [Complete Coverage of Past Papers] Fully solved questions from CMA Final exams till June 2025 with examiner-style presentation
• [Module-wise Marks Distribution & Trend Analysis] Year-wise weightage (2023–2025) with identification of high-priority topics
• [Tabular Summaries] Concise overviews at the start of each chapter for last-minute revision
• [Study Material Comparison] Direct mapping with CMA Institute’s Study Material for 100% syllabus coverage
• [Exam-driven Focus] Balanced theory and practical coverage reflecting actual exam patterns
• [Syllabus 2022 Compliant] Updated with the latest topics in Strategic Performance Management and Business Valuation
• [Ideal for Exam Revision] The CRACKER format makes it a perfect tool for intensive last-mile revision and self-assessment
• [Authored by an Expert] CMA Nidhi Mody brings deep subject-matter expertise, ensuring both academic accuracy and practical clarity
• [Comprehensive and Practice-driven] From basics to advanced topics, the book addresses all learning needs—whether conceptual understanding, practice, or strategy

The book covers all nine modules of Paper 20A as per the CMA Final (Syllabus 2022):

• Introduction to Performance Management
  • Performance, Productivity & Efficiency, Supply Chain Management, Data Analytics in Business, Customer Profitability Analysis, Corporate Credit Rating Score, etc.
• Performance Management, Evaluation & Improvement Tools
  • Balanced Scorecard, DuPont Analysis, Benchmarking, Six Sigma, TQM, MIS in Digital Environment, PDCA, etc.
• Economic Efficiency of the Firm – Performance Analysis
  • Economic Performance Indicators, Profit Optimisation, Market Structures, Pricing Decisions
• Enterprise Risk Management
  • Risk Management, Corporate Risk, Causes of Corporate Failure
• Fundamentals of Business Valuation
• Laws & Compliance in Business Valuation
• Business Valuation Methods & Approaches
• Valuation of Assets & Liabilities
• Valuation in Mergers & Acquisitions

The structure of the book is as follows:

• Introductory Aids
  • Module-wise marks distribution (2023–2025)
  • Exam trend analysis with compulsory & optional questions
  • Mapping with CMA Institute Study Material
• Module-wise Chapters
  • Chapter summaries presented in tabular form
  • Solved questions arranged systematically
  • Equal emphasis on theory and practical questions
• Solved Papers & Analysis
  • Question-by-question mapping with solutions
  • Examiner-style presentation for scoring precision