美国注册管理会计师（CMA）认证考试教材

Chapter One Planning, Budgeting and Forecasting (30%-Levels A, B, and C)

1.1 IMA LOS

1.2 Budgeting Preparation

1.2.1 Operations and Performance Goals

1.2.2 Characteristics of a Successful Budget Process

1.2.3 Management by Objective and Budgeting

1.3 Forecasting Techniques

1.3.1 Regression Analysis

1.3.2 Learning Curve Analysis

1.3.3 Exponential Smoothing

1.3.4 Time Series Analysis

1.3.5 Expected Value

1.4 Budgeting Mmethodologies

1.4.1 Annual Business Plans (Master Budgets)

1.4.2 Project Budgeting

1.4.3 Activity-based Budgeting

1.4.4 Zero-based Budgeting

1.4.5 Continuous (Roiling) Budgets

1.4.6 Flexible Budgeting

1.5 Annual Profit Plan and Supporting Schedules

1.5.1 Operational Budgets

1.5.2 Financial Budgets

1.5.3 Capital Budgets

1.6 Top-level Planning and Analysis

1.6.1 Pro forma Income

1.6.2 Cash Flow Projections

Chapter Two Performance Management (25%-Levels A, B, and C)

2.1 IMA LOS

2.2 Cost and Variance Measures

2.2.1 Comparison of Actual to Planned Results

2.2.2 Use of Static and Flexible Budgets to Analyze Performance

2.2.3 Management by Exception

2.2.4 Use of Standard Cost Systems

2.2.5 Analysis of Variation from Standard Cost Expectations

2.3 Responsibility Centers and Reporting Segments

2.3.1 Types of Responsibility Centers

2.3.2 Transfer Pricing

2.3.3 Reporting of Organizational Segments

2.4 Performance Measures

2.4.1 Product Profitability Analysis

2.4.2 Business Unit Profitability Analysis

2.4.3 Customer Profitability Analysis

2.4.4 Return on Investment

2.4.5 Residual Income

2.4.6 EVA (Supplemental Materials)

2.4.7 Investment Base Issues

2.4.8 Effect of International Operations

2.4.9 Critical Success Factors

2.4.10 Balanced Scorecard

Chapter Three Cost Management (25%-Levels A, B, and C)

3.1 IMA lOS

3.2 Measurement Concepts

3.2.1 Broad Cost Classifications

3.2.2 Cost Behavior and Cost Objects

3.2.3 Actual, Normal and Standard Costing

3.2.4 Absorption (Full) Costing

3.2.5 Variable (Direct) Costing

3.2.6 Absorption (Full) Vs. Variable (Direct) Costing

3.2.7 Joint and By-product Costing

3.3 Costing Systems

3.3.1 Job Order Costing

3.3.2 Process Costing

3.3.3 Activity-based Costing

3.3.4 Life-cycle Costing

3.4 Overhead Costs

3.4.1 Fixed and Variable Overhead Expenses

3.4.2 Overhead Cost Allocation Rate

3.4.3 Plant-wide Versus Departmental Overhead

3.5 Operational Efficiency

3.5.1 Just-in Time System

3.5.2 Material Requirements Planning (MRP)

3.5.3 Theory of Constraints and Throughput Costing

3.5.4 Capacity Management and Analysis/Capacity Planning

3.6 Business Process Performance

3.6.1 Value Chain Analysis

3.6.2 Value Engineering

3.6.3 Process Analysis

3.6.4 Benchmarking

3.6.5 Activity-based Management

3.6.6 Kaizen and The Continuous Improvement Concepts

3.6.7 Best Practice Analysis

3.6.8 The Concept of Quality

3.6.9 Cost of Quality Analysis

3.6.10 Total Quality Management

Chapter Four Internal Controls (15%-Levels A, B, and C)

4.1 IMA LOS

4.2 Risk Assessment, Controls, and Risk Management

4.2.1 Internal Control Structure and Management Philosophy

4.2.2 Internal Control Procedures

4.2.3 Internal Control Risk

4.2.4 Interpretive Guidance of the Sarbanes-Oxley Act of 2002

4.2.5 U.S. Foreign Corrupt Practices Act Internal Control Requirements

4.2.6 COSO Internal Control Framework

4.3 Internal Auditing

4.3.1 Roles and Nature of The Internal Audit Function

4.3.2 Types of Audits Conducted by Internal Auditors

4.3.3 Supplemental Readings-external Auditor

4.4 Systems Controls and Security Measures

4.4.1 General Information System Controls

4.4.2 General Accounting System Controls

4.4.3 Application and Transaction Controls

4.4.4 Network Controls

4.4.5 Flowcharting

4.4.6 Backup Controls

4.4.7 Disaster Recovery Procedures

Chapter Five Professional Ethics (5%-Levels A, B, and C)

5.1 IMA LOS

5.2 Ethical Considerations for Management Accounting and Financial Management Professionals

5.2.1 Provisions of IMA's "Statement of Ethical Professional Practice"

5.2.2 Evaluation and Resolution of Ethical Issues

5.2.3 Supplemental Readings

术语表

参考文献

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