学习成果说明bilingual.pdfVIP

Institute of Certified Management Accountants 注册管理会计师协会 Certified Management Accountant注册管理会计师 Learning Outcome Statements学习成果公告 (Content Specification Outline 5-2010) （内容大纲5-2010 ） PART 1 – Financial Planning, Performance and Control 第一部分—财务计划、业 绩和控制 Section A. Planning, Budgeting and Forecasting (30% - Levels A, B, and C)第1 节. 计划、预算和预测（30%—A 级、B 级和C 级） Part 1 – Section A.1. Budgeting concepts 第1部分—第1.1节.预算概念 The candidate should be able to:考生应能： a. describe the role that budgeting plays in the overall planning and performance evaluation process of an organization 描述一个组织的预算编制在整体的计划 和业绩评价过程中所起的作用 b. explain the interrelationships between economic conditions, industry situation, and a firm’s plans and budgets 解释经济情况、行业形势和企业的计划和预算 之间的相互关系 c. identify the role that budgeting plays in formulating short-term objectives and planning and controlling operations to meet those objectives 识别预算编制在制 定短期目标和计划和控制劳动以达到这些目标中所起的作用 d. demonstrate an understanding of the role that budgets play in measuring performance against established goals 展示在考核业绩是否已达到所确定的目 标中预算所起作用的理解 e. identify the characteristics that define successful budgeting processes 识别成功的 预算编制过程的定义特点 f. explain how the budgeting process facilitates communication among organizational units and enhances coordination of organizational activities 解释编 制预算的流程如何促进组织的各单位之间相互沟通，并提高组织的各项作业 之间的协调 g. describe the concept of a controllable cost as it relates to both budgeting and performance evaluation 联系预算编制和业绩评价，描述可控成本的概念 h. explain how the efficient allocation of organizational resources are planned during the budgeting process 解释在预算编制过程中, 应如何计划有效率的组织资源 分配 i. identify the appropriate time frame for various types of budgets 识别对不同种类 的预算应如何确定其不同的时限 j. identify who should participate in the budgeting process fo