新cma考试大纲新cma考试大纲.docVIP

Part 1 Financial Planning, Performance and Control Planning, Budgeting, and Forecasting 30% Level C 旧第二部分 Performance Management 25% Level C 旧第三部分 Cost Management 25% Level C 旧第二部分 Internal Controls 15% Level C 旧第一部分 Ethics 旧第四部分 5% Level C Part 2 Financial Decision Making Financial Statement Analysis 25% Level C 旧第一部分 Corporate Finance 25% Level C 旧第三部分 Decision Analysis and Risk Management 25% Level C 旧第三部分 Investment Decisions 20% Level C 旧第三部分 Ethics 旧第四部分 5% Level C Part 1 - Financial Planning, Performance and Control A. Planning, Budgeting and Forecasting (30% - Levels A, B, and C) 1. Budgeting concepts a. Operations and performance goals b. Characteristics of a successful budget process c. Resource allocation d. Other budgeting concepts 2. Forecasting techniques a. Regression analysis b. Learning curve analysis c. Exponential smoothing d. Time series analysis e. Expected value 3. Budgeting methodologies a. Annual business plans (master budg b. Project budgeting c. Activity-based budgeting d. Zero-based budgeting e. Continuous (rolling) budgets f. Flexible budgeting 4. Annual profit plan and supporting schedules a. Operational budgets b. Financial budgets c. Capital budgets 5. Top-level planning and analysis a. Pro forma income b. Financial statement projections c. Cash flow projections B. Performance Management (25% - Levels A, B, and C) 1. Cost and variance measures a. Comparison of actual to planned results b. Use of flexible budgets to analyze performance c. Management by exception d. Use of standard cost systems e. Analysis of variation from standard cost expectations 2. Responsibility centers and reporting segments a. Types of responsibility centers b. Transfer pricing models