CMA Final Paper 19 case studies

CMA Final Paper 19 · Put your knowledge to work in context.

The CMA (Certified Management Accountant) credential is a professional qualification for accountants and finance professionals who work inside organisations rather than in public audit. It signals competence in planning, analysis, control and decision support - the work of a finance business partner rather than a statutory reporter. The CMA Final Paper 19 case studies are 5 cases and about 5,048 words.

Halcyon Foods: Private-Label Volume Against Brand Investment

Halcyon Foods makes premium chilled dips and sauces at a single plant with rated capacity of 12.0 million tubs a year. It currently sells 9.6 million branded tubs, each earning a contribution of 0.42, and the branded market is growing at about 6% a year.

949 words, about 5 min 2

Vantix Systems: Allocating and Modifying a Bundled Software Contract

On 1 January 20X5 Vantix Systems, an enterprise software vendor, signed a contract with a logistics group. The contract transfers a perpetual licence to Vantix's warehouse-management software, includes a ten-week implementation covering data migration and standard configuration, and provides three years of telephone and patch support.

1,014 words, about 5 min 3

Meridian Components: Product Mix and a Special Order at the Bottleneck

Meridian Components runs a single five-axis CNC cell that is the plant's binding constraint: 20,000 machine hours are available each year and demand already exceeds them. Part A sells for 85, uses 28 of material, 12 of direct labour and 8 of variable overhead, and takes 0.5 machine hours.

1,040 words, about 5 min 4

Arbor Group: Ranking Projects Under a Hard Capital Budget

Arbor Group has a hard capital budget of 6.0 million for the coming year; the limit comes from a net-debt covenant, so unused funds cannot be carried forward and no additional borrowing is possible. Three independent projects are available.

980 words, about 5 min 5

Aurelia Medical: An Agent's Commission, a Tender and a Family Link

Aurelia Medical is a UK-incorporated distributor of diagnostic equipment. A 32 million hospital-group tender in a neighbouring country would represent 18% of its annual revenue, and the sales director has already flown out twice.

1,065 words, about 5 min