美國(guó)注冊(cè)管理會(huì)計(jì)師

前言

　　美國(guó)注冊(cè)管理會(huì)計(jì)師的英文全稱是Certified Management Accountant，簡(jiǎn)稱CMA。CMA是美國(guó)注冊(cè)管理會(huì)計(jì)師協(xié)會(huì)（Institute of Management Aecountants，IMA）創(chuàng)立的一個(gè)財(cái)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(jì)、金融、管理、會(huì)計(jì)等多方面內(nèi)容，考試主要以基礎(chǔ)知識(shí)、實(shí)用知識(shí)為主，知識(shí)覆蓋面很廣；具有很強(qiáng)的實(shí)用性、可操作性?！　MA由具有103年歷史的美國(guó)國(guó)家會(huì)計(jì)師協(xié)會(huì)（NAA）創(chuàng)立，它是美國(guó)最大的會(huì)計(jì)師協(xié)會(huì)。IMA目前共有會(huì)員超過11 000人，主要分布在美國(guó)和加拿大等經(jīng)濟(jì)發(fā)達(dá)國(guó)家。目前CMA證書持有者主要是世界各大公司及金融機(jī)構(gòu)的財(cái)務(wù)主管、財(cái)務(wù)長(zhǎng)、CFO、CEO、成本核算師、理財(cái)師、企業(yè)管理人員。CMA與美國(guó)會(huì)計(jì)師協(xié)會(huì)（American Institute of Certified Public Accountant，AICPA）是美國(guó)兩個(gè)最主要、最權(quán)威的會(huì)計(jì)師資格，也是全球最權(quán)威的會(huì)計(jì)資格。國(guó)際上的會(huì)計(jì)準(zhǔn)則和管理標(biāo)準(zhǔn)，IMA是國(guó)際上管理會(huì)計(jì)學(xué)科最具權(quán)威的機(jī)構(gòu)。　　高才（中國(guó)）培訓(xùn)致力研發(fā)國(guó)內(nèi)首套美國(guó)CMA考試輔導(dǎo)教材，本書在內(nèi)容上除了包括所有美國(guó)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(bǔ)了中國(guó)學(xué)員閱讀純英文CMA培訓(xùn)教材所遇到的語(yǔ)言和文化差異障礙；同時(shí)本系列叢書融合美國(guó)多所知名院校MBA課程內(nèi)容設(shè)置，知識(shí)體系設(shè)置合理，內(nèi)容翔實(shí)，理論聯(lián)系實(shí)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(duì)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(shí)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(gè)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(shí)聯(lián)系高才（中國(guó)）培訓(xùn)?！　≈孕淖Ｔ副咎着嘤?xùn)教材能幫助有志于成為美國(guó)注冊(cè)管理會(huì)計(jì)師的朋友們一舉成功！

內(nèi)容概要

近年來，越來越多的中國(guó)財(cái)經(jīng)、金融、管理專業(yè)人士開始關(guān)注和參加美國(guó)注冊(cè)管理會(huì)計(jì)師考試。高才(中國(guó))培訓(xùn)致力研發(fā)國(guó)內(nèi)首套美國(guó)CMA考試雙語(yǔ)教材，本書在內(nèi)容上除了包括所有美國(guó)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(yǔ)表，彌補(bǔ)了中國(guó)學(xué)員閱讀純英文CMA培訓(xùn)教材所遇到的語(yǔ)言和文化差異障礙。    本系列叢書融合美國(guó)多所知名院校MBA課程內(nèi)容設(shè)置，知識(shí)體系設(shè)置合理，內(nèi)容翔實(shí)，理論聯(lián)系實(shí)際，突出案例教學(xué)，深入淺出，易懂易學(xué)，并對(duì)所有概念的相關(guān)的考試掌握要求逐一做了圖案標(biāo)識(shí)并提示了記憶技巧。適合所有美國(guó)CMA考生閱讀。 　　作者簡(jiǎn)介：    陳越，高才（中國(guó)）培訓(xùn)總裁兼首席培訓(xùn)師。     陳越先生目前是IMA協(xié)會(huì)唯一業(yè)裔董事，曾擔(dān)任美國(guó)多家公司高級(jí)財(cái)務(wù)分析師，取得多項(xiàng)財(cái)會(huì)類CPA，CMA，CFM，CIA，AIA，LIFA權(quán)威證書，同時(shí)有著豐富的授課經(jīng)驗(yàn)。     美國(guó)管理會(huì)計(jì)師協(xié)會(huì)董事會(huì)（Institute of Management Accountants）董事     同際金融協(xié)會(huì)（Institute of Research Associat ion）董事     美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)會(huì)員（American Institute of Certifled Accountants）     美國(guó)內(nèi)部審計(jì)師協(xié)會(huì)會(huì)員（Institute of Internal Auditors）     英國(guó)國(guó)際會(huì)計(jì)師協(xié)會(huì)會(huì)員（Association of International Accountants）     2006年1月?lián)巍肮鹕虾Ｕ搲必?cái)務(wù)部分     主講     登入2003年世界名人錄——“Who's Who”（財(cái)經(jīng)類）并取得證書     登入2002年斯特莫北美名人錄——“Who's Who”（財(cái)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(yǔ)表參考文獻(xiàn)

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(duì)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?yàn)樗麄兏髯悦鎸?duì)獨(dú)特的任務(wù)。例如財(cái)務(wù)部門可能會(huì)對(duì)利息敏感，但對(duì)于生產(chǎn)部門來說，利息問題不會(huì)直接影響其完成部門目標(biāo)。 Fulfilling objectives（完成目標(biāo)）　　在企業(yè)制定出其目標(biāo)和規(guī)劃時(shí)，搭建能夠幫助實(shí)現(xiàn)企業(yè)目標(biāo)、政策、流程、規(guī)則的內(nèi)部結(jié)構(gòu)變得至關(guān)重要?！　≌?、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(zhǔn)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.　?。?）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　?。?）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(shí)被更新以及不被企業(yè)所有員工所接受，那么很有可能會(huì)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(zhǔn)媽媽可以在孩子出生前領(lǐng)取三個(gè)月免工薪水”。

媒體關(guān)注與評(píng)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(guó)）培訓(xùn)就是最強(qiáng)壯的劃槳手，幫助我克服重重險(xiǎn)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(gè)注冊(cè)管理會(huì)計(jì)師是我的夢(mèng)想，高才（中國(guó)）培訓(xùn)為了插上了飛翔的翅膀。高水準(zhǔn)的服務(wù)，專業(yè)的講師團(tuán)隊(duì)，更多貼心的增值服務(wù)，讓我僅花費(fèi)了7個(gè)月的時(shí)間就圓滿了我的夢(mèng)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(guó)）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(jì)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(cái)務(wù)背景，但對(duì)這個(gè)行業(yè)的興趣驅(qū)使我選擇了CMA。高才（中國(guó)）培訓(xùn)優(yōu)秀的老師們，孜孜不倦地對(duì)我這個(gè)零基礎(chǔ)學(xué)員給予悉心教導(dǎo)，讓我進(jìn)入財(cái)務(wù)領(lǐng)域不再是遙不可及的夢(mèng)想?！　　卟臗MA上海第十一期學(xué)員 黎淑瓊

編輯推薦

　　《高才財(cái)經(jīng)系列叢書：美國(guó)注冊(cè)管理會(huì)計(jì)師（CMA）認(rèn)證考試教材》完全遵循IMA最新考試大綱國(guó)內(nèi)首套中英雙語(yǔ)教材。

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