美国注册管理会计师（CMA）认证考试教材PDF|Epub|txt|kindle电子书版本网盘下载

美国注册管理会计师（CMA）认证考试教材PDF格式电子书版下载

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Chapter One Planning,Budgeting and Forecasting(30%-Levels A,B,and C)1

1.1 IMA LOS1

1.2　Budgeting Preparation4

1.2.1　Operations and Performance Goals5

1.2.2　Characteristics of a Successful Budget Process18

1.2.3　Management by Objective and Budgeting42

1.3　Forecasting Techniques46

1.3.1　Regression Analysis46

1.3.2　Learning Curve Analysis49

1.3.3　Exponential Smoothing50

1.3.4　Time Series Analysis51

1.3.5　Expected Value51

1.4　Budgeting Mmethodologies53

1.4.1　Annual Business Plans(Master Budgets)53

1.4.2　Project Budgeting53

1.4.3　Activity-based Budgeting54

1.4.4　Zero-based Budgeting54

1.4.5　Continuous(Rolling)Budgets56

1.4.6　Flexible Budgeting56

1.5　Annual Profit Plan and Supporting Schedules57

1.5.1　Operational Budgets57

1.5.2　Financial Budgets60

1.5.3　Capital Budgets63

1.6　Top-level Planning and Analysis64

1.6.1　Pro forma Income64

1.6.2　Cash Flow Projections65

Chapter Two Performance Management(25%-Levels A,B,and C)69

2.1　IMA LOS69

2.2　Cost and Variance Measures149

2.2.1　Comparison of Actual to Planned Results149

2.2.2　Use of Static and Flexible Budgets to Analyze Performance150

2.2.3　Management by Exception151

2.2.4　Use of Standard Cost Systems153

2.2.5　Analysis of Variation from Standard Cost Expectations153

2.3　Responsibility Centers and Reporting Segments163

2.3.1　Types of Responsibility Centers163

2.3.2　Transfer Pricing166

2.3.3　Reporting of Organizational Segments170

2.4　Performance Measures171

2.4.1　Product Profitability Analysis171

2.4.2　Business Unit Profitability Analysis172

2.4.3 Customer Profitability Analysis173

2.4.4　Return on Investment174

2.4.5　Residual Income175

2.4.6　EVA(Supplemental Materials)176

2.4.7 Investment Base Issues178

2.4.8　Effect of International Operations179

2.4.9　Critical Success Factors179

2.4.10 Balanced Scorecard181

Chapter Three Cost Management(25%-Levels A,B,and C)185

3.1 IMA LOS185

3.2　Measurement Concepts247

3.2.1　Broad Cost Classifications247

3.2.2　Cost Behavior and Cost Objects249

3.2.3　Actual,Normal and Standard Costing250

3.2.4　Absorption(Full)Costing251

3.2.5　Variable(Direct)Costing252

3.2.6　Absorption(Full)Vs.Variable(Direct)Costing252

3.2.7　Joint and By-product Costing254

3.3　Costing Systems260

3.3.1　Job Order Costing260

3.3.2　Process Costing263

3.3.3　Activity-based Costing264

3.3.4　Life-cycle Costing269

3.4　Overhead Costs270

3.4.1 Fixed and Variable Overhead Expenses270

3.4.2　Overhead Cost Allocation Rate271

3.4.3　Plant-wide Versus Departmental Overhead272

3.4.4　Allocation of Service Department Costs273

3.5　Operational Efficiency279

3.5.1　Just-in Time System279

3.5.2　Material Requirements Planning(MRP)282

3.5.3　Theory of Constraints and Throughput Costing284

3.5.4　Capacity Management and Analysis/Capacity Planning285

3.6　Business Process Performance286

3.6.1　Value Chain Analysis286

3.6.2　Value Engineering289

3.6.3　Process Analysis290

3.6.4　Benchmarking291

3.6.5　Activity-based Management296

3.6.6　Kaizen and The Continuous Improvement Concepts297

3.6.7　Best Practice Analysis298

3.6.8　The Concept of Quality299

3.6.9　Cost of Quality Analysis300

3.6.10　Total Quality Management302

Chapter Four Internal Controls(15%-Levels A,B,and C)304

4.1　IMA LOS304

4.2　Risk Assessment,Controls,and Risk Management306

4.2.1　Internal Control Structure and Management Philosophy306

4.2.2 Internal Control Procedures310

4.2.3　Internal Control Risk313

4.2.4 Interpretive Guidance of the Sarbanes-Oxley Act of 2002316

4.2.5　U.S.Foreign Corrupt Practices Act Internal Control Requirements318

4.2.6　COSO Internal Control Framework320

4.3　Internal Auditing323

4.3.1　Roles and Nature of The Internal Audit Function323

4.3.2　Types of Audits Conducted by Internal Auditors331

4.3.3　Supplemental Readings-external Auditor333

4.4　Systems Controls and Security Measures346

4.4.1　General Information System Controls346

4.4.2　General Accounting System Controls348

4.4.3　Application and Transaction Controls349

4.4.4　Network Controls353

4.4.5　Flowcharting355

4.4.6　Backup Controls358

4.4.7 Disaster Recovery Procedures359

Chapter Five Professional Ethics(5%-Levels A,B,and C)361

5.1　IMA LOS361

5.2　Ethical Considerations for Management Accounting and Financial Management Professionals361

5.2.1　Provisions of IMA'S"Statement of Ethical Professional Practice"361

5.2.2　Evaluation and Resolution of Ethical Issues363

5.2.3　Supplemental Readings363

术语表369

参考文献421