高顿财经CMA讲义——Learning Outcome

Learning Outcome

A.Planning, Budgeting and Forecasting

1.Budgeting concepts

2.Forecasting techniques

3.Budgeting methodologies

4.Annual profit plan and supporting schedules

5.Top-level planning and analysis

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Learning Outcome

B. Performance Management

1.Cost and variance measures

2.Responsibility centers and reporting segments

3.Performance measures

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Learning Outcome

C.Cost Management

1.Measurement concepts

2.Costing systems

3.Overhead costs

4.Operational Efficiency

5.Business process performance

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Learning Outcome

D. Internal Controls

1.Risk assessment, controls, and risk management

a.Internal control structure and Internal control policies

b.Internal control risk

c.Implications of the Sarbanes-Oxley Act of 2002

d.U.S. Foreign Corrupt Practices Act internal control

requirements

e.COSO Internal Control Framework

2.Internal auditing

3.Systems controls and security measures

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Learning Outcome

E. Professional Ethics

1.Ethical considerations for management accounting and

financial management professionals

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CMA 考试形式

?4个小时考试时间

?100道单选题3个小时375

?2道简答题1个小时125

?台式机电脑机考

?考试窗口关闭后6周得出考分

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