美國注冊管理會計師

前言

　　美國注冊管理會計師的英文全稱是Certified Management Accountant，簡稱CMA。CMA是美國注冊管理會計師協(xié)會（Institute of Management Aecountants，IMA）創(chuàng)立的一個財務(wù)管理綜合能力考核專業(yè)資格證書，內(nèi)容涉及經(jīng)濟、金融、管理、會計等多方面內(nèi)容，考試主要以基礎(chǔ)知識、實用知識為主，知識覆蓋面很廣；具有很強的實用性、可操作性?！　MA由具有103年歷史的美國國家會計師協(xié)會（NAA）創(chuàng)立，它是美國最大的會計師協(xié)會。IMA目前共有會員超過11 000人，主要分布在美國和加拿大等經(jīng)濟發(fā)達國家。目前CMA證書持有者主要是世界各大公司及金融機構(gòu)的財務(wù)主管、財務(wù)長、CFO、CEO、成本核算師、理財師、企業(yè)管理人員。CMA與美國會計師協(xié)會（American Institute of Certified Public Accountant，AICPA）是美國兩個最主要、最權(quán)威的會計師資格，也是全球最權(quán)威的會計資格。國際上的會計準則和管理標準，IMA是國際上管理會計學(xué)科最具權(quán)威的機構(gòu)?！　「卟牛ㄖ袊┡嘤?xùn)致力研發(fā)國內(nèi)首套美國CMA考試輔導(dǎo)教材，本書在內(nèi)容上除了包括所有美國CMA考試大綱規(guī)定考試范圍，更添加了許多中文背景注釋、高才培訓(xùn)的提示和專業(yè)詞匯表，彌補了中國學(xué)員閱讀純英文CMA培訓(xùn)教材所遇到的語言和文化差異障礙；同時本系列叢書融合美國多所知名院校MBA課程內(nèi)容設(shè)置，知識體系設(shè)置合理，內(nèi)容翔實，理論聯(lián)系實際，突出案例教學(xué)，深入淺出，易懂易學(xué)。　　2009年IMA考試管理中心對CMA的整體考試內(nèi)容做出了重大的調(diào)整，增添了很多新的考試內(nèi)容，并提高了考試難度，高才培訓(xùn)第一時間推出了采用IMA 2009年最新考試大綱所編寫的CMA復(fù)習(xí)材料，共兩個部分，即Financial P1anning，Performance and Control和Financial Decision Making。關(guān)于考試內(nèi)容結(jié)構(gòu)具體變化，學(xué)員可及時聯(lián)系高才（中國）培訓(xùn)。　　衷心祝愿本套培訓(xùn)教材能幫助有志于成為美國注冊管理會計師的朋友們一舉成功！

內(nèi)容概要

近年來，越來越多的中國財經(jīng)、金融、管理專業(yè)人士開始關(guān)注和參加美國注冊管理會計師考試。高才(中國)培訓(xùn)致力研發(fā)國內(nèi)首套美國CMA考試雙語教材，本書在內(nèi)容上除了包括所有美國CMA考試大綱規(guī)定考試范圍，更添加了許多中文背景注釋、高才培訓(xùn)的提示和專業(yè)術(shù)語表，彌補了中國學(xué)員閱讀純英文CMA培訓(xùn)教材所遇到的語言和文化差異障礙。    本系列叢書融合美國多所知名院校MBA課程內(nèi)容設(shè)置，知識體系設(shè)置合理，內(nèi)容翔實，理論聯(lián)系實際，突出案例教學(xué)，深入淺出，易懂易學(xué)，并對所有概念的相關(guān)的考試掌握要求逐一做了圖案標識并提示了記憶技巧。適合所有美國CMA考生閱讀。 　　作者簡介：    陳越，高才（中國）培訓(xùn)總裁兼首席培訓(xùn)師。     陳越先生目前是IMA協(xié)會唯一業(yè)裔董事，曾擔(dān)任美國多家公司高級財務(wù)分析師，取得多項財會類CPA，CMA，CFM，CIA，AIA，LIFA權(quán)威證書，同時有著豐富的授課經(jīng)驗。     美國管理會計師協(xié)會董事會（Institute of Management Accountants）董事     同際金融協(xié)會（Institute of Research Associat ion）董事     美國注冊會計師協(xié)會會員（American Institute of Certifled Accountants）     美國內(nèi)部審計師協(xié)會會員（Institute of Internal Auditors）     英國國際會計師協(xié)會會員（Association of International Accountants）     2006年1月?lián)巍肮鹕虾Ｕ搲必攧?wù)部分     主講     登入2003年世界名人錄——“Who's Who”（財經(jīng)類）并取得證書     登入2002年斯特莫北美名人錄——“Who's Who”（財經(jīng)類）并取得證書

書籍目錄

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 ProjectionsChapter 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 ScorecardChapter 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 ManagementChapter 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 ProceduresChapter 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術(shù)語表參考文獻

章節(jié)摘錄

　　企劃過程中最重要的部分之一就是必須確立企業(yè)對未來的設(shè)想。Since planning is looking into the future，the company must make some assumptions about the outlook for the environment in which its business operates.These assumptions are called premises.When identifying premises.it is essential that management focus only on those that will actually impact the potential success of their business. By focusing on premises that are not a critical part of the organization’s success，management is wasting valuable company time and resources.　　不同的部門必須決定其自身的前提，因為他們各自面對獨特的任務(wù)。例如財務(wù)部門可能會對利息敏感，但對于生產(chǎn)部門來說，利息問題不會直接影響其完成部門目標。 Fulfilling objectives（完成目標）　　在企業(yè)制定出其目標和規(guī)劃時，搭建能夠幫助實現(xiàn)企業(yè)目標、政策、流程、規(guī)則的內(nèi)部結(jié)構(gòu)變得至關(guān)重要。　　政策、流程和規(guī)則是前饋控制（feed forward controls）的典例。A feed forward control是在主題發(fā)生之前 就已經(jīng)有準備的控制。By giving people guidance about what problems may occur，it can often prevent these problems.And if a problem dose occur，people already know how to respond to the situation. Policies，procedures and rules are feed forward controls because they establish the way something is supposed to be done the first time.By having these detailed instructions，there is less chance that something will go wrong. Policies　　A policy is a general statement that guides the thinking，and therefore the actions，of employees and is involved in the decision-marking process.One of.the purposes of a policy is to provide the boundaries within which a person is supposed to and is able to make a decision.The policy is the preferred way of achieving the obj ectives of the company and should be used as a guide for that decision-maker.Because these are the guides to behavior within the company，a policy should：　?。?）Involve principles that are known by members of the organization.　　（2）Be consistent with other policies within the organization（和企業(yè)其他的政策保持一致）.　?。?）Be clear，comprehensive and understandable。and　　（4）Be published and communicated to all individuals affected by the policy.　　如果企業(yè)政策不被理解、不能充分交流、不具有一定的靈活度、不能及時被更新以及不被企業(yè)所有員工所接受，那么很有可能會在取得解決方案之前造成很多困難。企業(yè)政策的例子可能如下所述：“家庭成員不可以在同一部門上班”或者“所有準媽媽可以在孩子出生前領(lǐng)取三個月免工薪水”。

媒體關(guān)注與評論

　　如果學(xué)習(xí)是一條船，順利通過考試是我想要登上的彼岸，那么高才（中國）培訓(xùn)就是最強壯的劃槳手，幫助我克服重重險難，送我登上了成功的彼岸?！　　卟臗MA上海面授班第十二二期學(xué)員 王麗麗　　　　成為一個注冊管理會計師是我的夢想，高才（中國）培訓(xùn)為了插上了飛翔的翅膀。高水準的服務(wù)，專業(yè)的講師團隊，更多貼心的增值服務(wù)，讓我僅花費了7個月的時間就圓滿了我的夢想?！　　卟臗MA上海面授班第九期學(xué)員 毛丹蕓　　　　我的感受是：高才（中國）培訓(xùn)的教學(xué)服務(wù)非常完善和全面，為工作繁忙的我度身定制了我的專屬CNA學(xué)習(xí)計劃，使我超出預(yù)期完成了我的CMA學(xué)業(yè)?！　　卟臗MA第十期學(xué)員 董蓉蓉　　　　我沒有財務(wù)背景，但對這個行業(yè)的興趣驅(qū)使我選擇了CMA。高才（中國）培訓(xùn)優(yōu)秀的老師們，孜孜不倦地對我這個零基礎(chǔ)學(xué)員給予悉心教導(dǎo)，讓我進入財務(wù)領(lǐng)域不再是遙不可及的夢想?！　　卟臗MA上海第十一期學(xué)員 黎淑瓊

編輯推薦

　　《高才財經(jīng)系列叢書：美國注冊管理會計師（CMA）認證考試教材》完全遵循IMA最新考試大綱國內(nèi)首套中英雙語教材。

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