Taxmann’s Strategic Performance Management and Business Valuation (SPMBV) Cracker for CMA Final Group IV Paper 20A June/Dec. 2026 Exam

Description

Taxmann, Strategic Performance Management and Business Valuation (SPMBV) Cracker for CMA Final Group IV Paper 20A June/Dec. 2026 Exam

Strategic Performance Management and Business Valuation – CRACKER (Previous Exams Solved Papers) is a precision-engineered, exam-oriented publication developed for CMA Final – Group IV | Paper 20A, applicable for the June/December 2026 examinations. The book is designed to convert the extensive and analytical syllabus of strategic performance management and business valuation into a high-scoring, practice-driven preparation tool, firmly anchored in past examination questions up to December 2025. More than a conventional solved-papers book, this CRACKER integrates fully solved answers, module-wise marks intelligence, exam trend analysis, and direct alignment with ICMAI Study Material, enabling students to focus on high-probability areas, examiner expectations, and optimal answer presentation.

The Present Publication is the 2nd Edition, authored by CA. Tarun Agarwal & CA. Leena Lalit Parakh, with the following noteworthy features:

[Fully Solved Past Examination Questions] Comprehensive coverage of CMA Final questions up to December 2025, with structured, step-by-step solutions prepared strictly as per exam-evaluation expectations
[Module-wise Marks Distribution & Weightage Analysis] Analytical tables highlighting marks allocation and weightage trends across multiple examination attempts, enabling students to prioritise high-scoring modules
[Previous Exams Trend Analysis] Exam-wise decoding of chapter recurrence, question patterns, marks split, and theory–practical balance, providing clear insights into examiner focus areas
[Chapter-opening Tabular Summaries] Concise tabular snapshots at the beginning of each chapter for quick orientation, revision, and last-minute recall
[Module-wise Comparison with ICMAI Study Material] Direct mapping of each module and chapter with the corresponding ICMAI Study Material, ensuring seamless integration between conceptual learning and exam practice
The book offers complete coverage of the Strategic Performance Management and Business Valuation syllabus under Paper 20A, divided into two major sections:

Section A – Strategic Performance Management
Performance, productivity, and efficiency analysis
Strategic cost management and financial performance evaluation
Advanced performance measurement tools, including Balanced Scorecard, benchmarking, Six Sigma, Lean, TQM, TPM, DEA, and MIS in digital environments
Economic efficiency analysis, pricing decisions, and profit optimisation
Enterprise Risk Management and Corporate Failure Analysis
Section B – Business Valuation
Fundamentals and principles of business valuation
Legal and regulatory framework governing valuation
Valuation approaches and methods
Valuation of assets and liabilities
Valuation in mergers, acquisitions, and strategic restructuring
The book also includes suggested answers for the most recent examination (December 2025), strengthening readiness for upcoming attempts.
The structure of the book is as follows:

Syllabus-aligned, Module-wise Organisation for focused and systematic preparation
Chronological Inclusion of Past Exam Questions to track evolution in examiner approach
Exam-oriented Answer Formats, reflecting depth, language, and structure expected by CMA examiners
Front-loaded Analytical Tools (marks distribution, trend analysis, Study Material mapping) to guide preparation strategy
Revision-friendly Layout supporting multiple reading and practice cycles