CMA Final Paper 16 case studies
CMA Final Paper 16 · Put your knowledge to work in context.
CMA Final Paper 16 is the final-level paper of the Certified Management Accountant qualification, aimed at candidates who have completed the earlier levels and now need to demonstrate integrated managerial accounting judgement rather than isolated computation. It is built for finance professionals moving into business partnering, controllership, FP&A, or strategic decision-support roles, and for practitioners who want a structured, exam-tested grasp of how reporting, costing, and risk fit together. The syllabus spans five weighted areas: financial reporting, planning, performance and control; financial decision making; strategic management and business ethics; cost management and performance measurement; and risk management and internal controls. Expect a mixed assessment: multiple-choice items testing precise technical knowledge, plus a descriptive or essay-based component where you must structure an argument, apply a framework to a scenario, and recommend a course of action with supporting reasoning. The CMA Final Paper 16 case studies are 5 cases and about 2,391 words.
1Year-End Control Transfer and Bundled Maintenance
Northline Controls Ltd, a calendar-year-end manufacturer, finished 12 custom control panels for a customer on 20 December 20X5. The contract price is 2.4 million; cost incurred is 1.5 million.
508 words, about 3 min2Bakery Mix, Price, and Capacity Variances
Ridgeway Bakery budgeted 40,000 boxes for October: 30,000 standard at 15 and 10,000 artisan at 26. Budgeted variable costs were 9 and 14; fixed costs 180,000.
498 words, about 2 min3Replacement Press with Working Capital and Tax
Halden Engineering is evaluating a five-year replacement press. The new press costs 1,000,000 and requires 100,000 installation; it will be depreciated straight-line to zero over five years.
468 words, about 2 min4Public Tender, Success Fee, and a Conflict of Interest
Meridian Fabrication is one of three bidders for a two-year government bridge-panel contract worth 5.2 million. Winning would use 70% of plant capacity and protect 60 jobs; losing would likely force a shift reduction.
439 words, about 2 min5CEO Impersonation Wire Fraud and Control Gaps
On 27 March, an AP clerk at Calder Distribution received an email that appeared to come from the CEO. It instructed an urgent 480,000 wire to a new supplier, Ningbo Precision Ltd, before quarter-end.
478 words, about 2 min