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CMA USA (Certified Management Accountant) is a globally recognized certification for management accountants. CMA USA Part 1 Section C covers topics related to internal controls, risk management, and financial statement analysis. In this article, we …

CMA USA Part-2 section C    new product pricing strategy: 1. market penetration pricing  2. market skimming pricing > market penetration pricing: It may set a low initial price, with the expectation of high sales volume. Example; jio. The goal i…

CMA USA P-2 S-C DEMAND SUPPLY AND PRICING: Ø   Demand : Law of demand : As the price increases demand decreases Price decreases demand increases It is a downward slope line   Ø   Price elasticity of demand : It determined how much inc…

CMA USA Part-2 Section-C Marginal analysis applications: 1.       Sell or further decision process: When a single production process leads to the production of two or more products. then that production process is called joint production. The …

CMA USA Part2 section-C Decision analysis: Step-2. marginal analysis: 1.       Sunk cost : It is also called historical cost or past cost. It is the cost that is already paid or spent end that Is not relevant in decision making. 2.       Av…