高才财经培训CMAPart3学习指导.pdfVIP

CMA Learning Outcome Statements CMA PROGRAM Learning Outcome Statements (effective 7/1/04; updated 11/07) Part 3 Strategic Management Page 1 © 2008 Institute of Certified Management Accountants CMA Learning Outcome Statements Section A. Strategic Planning (Level B) Part 3 – Section A.1. Strategic and tactical planning The candidate should be able to: a. discuss how strategic planning determines the path an organization chooses for attaining its long-term goals and missions b. identify the time frame appropriate for a strategic plan c. identify the external factors that should be analyzed during the strategic planning process and understand how this analysis leads to recognition of organizational opportunities, limitations, and threats d identify the internal factors that should be analyzed during the strategic planning process and explain how this analysis leads to recognition of organizational strengths, weaknesses, and competitive advantages e. demonstrate an understanding of how the analysis of external and internal factors leads to the development of the overall organizational mission and that this mission leads to the formulation of long-term business objectives such as business diversification, the addition or deletion of product lines, or the penetration of new markets f. identify the role of capital budgeting and capacity planning in the strategic planning process g. explain why short-term objectives, tactics for achieving these objectives, and operational planning (master budget) must be congruent with the strategic plan and contribute to the achievement of long-term strategic goals h. explain why performan