SHRM-CP Business
Acumen Competency
(2025-26) latest
release (updated)
Cash flow statement - answer Statement of an
organization's ability to meet its current and short-
term obligations, showing incoming and outgoing
cash and cash reserves in operations, investments,
and financing.
Value chain - answer The process by which an
organization creates the product or service it
offers to the customer.
Business Intelligence - answer Ability to use
information to gain a deeper understanding of an
organization and make sound business decisions.
Balance Sheet - answer Statement of an
organization's financial position at a specific point
in time, showing assets, liabilities, and shareholder
equity.
Acumen Competency
(2025-26) latest
release (updated)
Cash flow statement - answer Statement of an
organization's ability to meet its current and short-
term obligations, showing incoming and outgoing
cash and cash reserves in operations, investments,
and financing.
Value chain - answer The process by which an
organization creates the product or service it
offers to the customer.
Business Intelligence - answer Ability to use
information to gain a deeper understanding of an
organization and make sound business decisions.
Balance Sheet - answer Statement of an
organization's financial position at a specific point
in time, showing assets, liabilities, and shareholder
equity.
