Technical articles

Technical articles

Ratio analysis
This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the FMA/MA exam.

Fixed overhead absorption
Objective testing questions involving the under or over absorption of overhead and fixed overhead volume variances commonly cause difficulties for FMA/MA candidates. This article looks at a graphical explanation of fixed overhead absorption.

Effective presentation and communication of information using charts
This article looks at the variety of chart types and the features that make a particular chart type appropriate for the type of data being presented. Some useful tips on presentation are also provided, together with guidance on interpreting the data presented in the charts.

Re-apportionment of service cost centre costs
This article looks at the various methods of re-apportioning service cost centre costs.

Cash budgets
A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets.

Process costing
This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes.

Inventory control
The theory and practicality of inventory management and control.

Exam technique

How to prepare for on-demand computer-based exams
This article will guide you on the skills and exam techniques required in preparing for on-demand CBEs.

Examiner's guidance for FMA/MA
The purpose of this article is to brief candidates on points to bear in mind when attempting questions in Section B of the exam.

Exam support resources

Return to the exam resource finder to locate other materials to help with your studies