ÃÀ¹ú×¢²á¹ÜÀí»á¼Æʦ(CMA)ÈÏÖ¤¿¼ÊԽ̲Ä

Chapter One Planning, Budgeting and Forecasting (30%-Levels A, B, and C)1.1 IMA LOS1.2 Budgeting Preparation1.2.1 Operations and Performance Goals1.2.2 Characteristics of a Successful Budget Process1.2.3 Management by Objective and Budgeting1.3 Forecasting Techniques1.3.1 Regression Analysis1.3.2 Learning Curve Analysis1.3.3 Exponential Smoothing1.3.4 Time Series Analysis1.3.5 Expected Value1.4 Budgeting Mmethodologies1.4.1 Annual Business Plans (Master Budgets)1.4.2 Project Budgeting1.4.3 Activity-based Budgeting1.4.4 Zero-based Budgeting1.4.5 Continuous (Roiling) Budgets1.4.6 Flexible Budgeting1.5 Annual Profit Plan and Supporting Schedules1.5.1 Operational Budgets1.5.2 Financial Budgets1.5.3 Capital Budgets1.6 Top-level Planning and Analysis1.6.1 Pro forma Income1.6.2 Cash Flow ProjectionsChapter Two Performance Management (25%-Levels A, B, and C)2.1 IMA LOS2.2 Cost and Variance Measures2.2.1 Comparison of Actual to Planned Results2.2.2 Use of Static and Flexible Budgets to Analyze Performance2.2.3 Management by Exception2.2.4 Use of Standard Cost Systems2.2.5 Analysis of Variation from Standard Cost Expectations2.3 Responsibility Centers and Reporting Segments2.3.1 Types of Responsibility Centers2.3.2 Transfer Pricing2.3.3 Reporting of Organizational Segments2.4 Performance Measures2.4.1 Product Profitability Analysis2.4.2 Business Unit Profitability Analysis2.4.3 Customer Profitability Analysis2.4.4 Return on Investment2.4.5 Residual Income2.4.6 EVA (Supplemental Materials)2.4.7 Investment Base Issues2.4.8 Effect of International Operations2.4.9 Critical Success Factors2.4.10 Balanced ScorecardChapter Three Cost Management (25%-Levels A, B, and C)3.1 IMA lOS3.2 Measurement Concepts3.2.1 Broad Cost Classifications3.2.2 Cost Behavior and Cost Objects3.2.3 Actual, Normal and Standard Costing3.2.4 Absorption (Full) Costing3.2.5 Variable (Direct) Costing3.2.6 Absorption (Full) Vs. Variable (Direct) Costing3.2.7 Joint and By-product Costing3.3 Costing Systems3.3.1 Job Order Costing3.3.2 Process Costing3.3.3 Activity-based Costing3.3.4 Life-cycle Costing3.4 Overhead Costs3.4.1 Fixed and Variable Overhead Expenses3.4.2 Overhead Cost Allocation Rate3.4.3 Plant-wide Versus Departmental Overhead3.5 Operational Efficiency3.5.1 Just-in Time System3.5.2 Material Requirements Planning (MRP)3.5.3 Theory of Constraints and Throughput Costing3.5.4 Capacity Management and Analysis/Capacity Planning3.6 Business Process Performance3.6.1 Value Chain Analysis3.6.2 Value Engineering3.6.3 Process Analysis3.6.4 Benchmarking3.6.5 Activity-based Management3.6.6 Kaizen and The Continuous Improvement Concepts3.6.7 Best Practice Analysis3.6.8 The Concept of Quality3.6.9 Cost of Quality Analysis3.6.10 Total Quality ManagementChapter Four Internal Controls (15%-Levels A, B, and C)4.1 IMA LOS4.2 Risk Assessment, Controls, and Risk Management4.2.1 Internal Control Structure and Management Philosophy4.2.2 Internal Control Procedures4.2.3 Internal Control Risk4.2.4 Interpretive Guidance of the Sarbanes-Oxley Act of 20024.2.5 U.S. Foreign Corrupt Practices Act Internal Control Requirements4.2.6 COSO Internal Control Framework4.3 Internal Auditing4.3.1 Roles and Nature of The Internal Audit Function4.3.2 Types of Audits Conducted by Internal Auditors4.3.3 Supplemental Readings-external Auditor4.4 Systems Controls and Security Measures4.4.1 General Information System Controls4.4.2 General Accounting System Controls4.4.3 Application and Transaction Controls4.4.4 Network Controls4.4.5 Flowcharting4.4.6 Backup Controls4.4.7 Disaster Recovery ProceduresChapter Five Professional Ethics (5%-Levels A, B, and C)5.1 IMA LOS5.2 Ethical Considerations for Management Accounting and Financial Management Professionals5.2.1 Provisions of IMA's "Statement of Ethical Professional Practice"5.2.2 Evaluation and Resolution of Ethical Issues5.2.3 Supplemental ReadingsÊõÓï±í²Î¿¼ÎÄÏ×