The CMA Final Strategic Cost Management paper (June 2025) wasn’t just another theory-heavy exam—it was a challenge to think, apply, and strategize like a management expert. This attempt of Paper 16 pushed students beyond textbook knowledge, demanding clarity in concepts, business acumen, and sharp decision-making.

From detailed case scenarios to performance evaluation techniques, make-or-buy decisions, and real-time costing dilemmas, ICMAI made it clear: the focus has shifted from repetition to real-world application. Time management played a crucial role, as many questions required thoughtful analysis and structured answers.

Let’s dive into a detailed analysis of the CMA Final SCM paper to help December 2025 aspirants understand the latest trends, topic weightage, and how to align their preparation strategy.

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CMA Final Strategic Cost Management June 2025 Paper Pattern and Structure

CMA Final Paper 16 June 2025: Overall Difficulty level

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Section A – MCQ Analysis (30 Marks)

Section B – Descriptive Questions (70 Marks)

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Key Observations of CMA Final SCM June 2025

Paper was Moderate to Difficult in overall level

Section B was lengthy and required strong time management

MCQs were conceptual and application-based

Heavy focus on numericals like Transfer Pricing, ABC, and PERT

Theory questions (e.g. Game Theory, Simulation) were included

Paper Covered both core and less expected topics

Case-based questions tested practical decision-making

Structured, well-presented answer were necessary

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Effective Strategy for CMA Final SCM – December 2025 

Focus on Core Topics First

Transfer Pricing, ABC, CVP Analysis, Variance Analysis, PERT/CPM

Strengthen Conceptual Understanding (July–August)

Build clarity, revise theory, and practice 8–10 sums per chapter

Revise Theory Chapters (September)

Don’t ignore Simulation, Game Theory, Strategic Tools

Weekly MCQ Practice

Solve 40–50 MCQs every week from past RTPs and MTPs

Mock Test Practice (October–November)

Attempt 2–3 full-length tests under exam conditions

Focus on time management and presentation

Use Structured Answer Format

Introduction → Working → Analysis → Conclusion

Keep Revision Tools Ready

Formula sheet, concept maps, summary notes

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FAQ

Q.1 Was the CMA Final SCM June 2025 paper more difficult than previous attempts?

Ans. Yes, many students found it moderate to tough, especially the descriptive section as compare to previous attempts.

Q.2 What were the most difficult topics in the June 2025 SCM Paper?

Ans. Transfer pricing, ABC costing, variance Analysis, and PERT/CPM were considered the most difficult topics in the June 2025 SCM paper due to their numerical complexity.

Q.3 Were the MCQs easy in CMA Final paper 16?

Ans. No, because most MCQs were conceptual and application based which require deep understanding over rote learning.

Q.4 How do I prepare for SCM December 2025?

Ans. Focus on more high weightage topics, do not skip any topic, build strong concepts, use Bhagya Achievers free notes, and attempt Bhagya Achievers mock test along with past year question papers.

Q.5 Is theory important for CMA Final SCM?

Ans. Yes, theory based questions like simulation, Game theory, Strategic tools, and Value Chain are essential and contain more weightage. Use short notes and revision notes for better understanding.

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