CMA是美国注册管理会计师协会创立的一个财务管理综合能力考核专业资格证书，内容涉及经济、金融、管理、会计等多方面内容，考试主要以基础知识、实用知识为主，知识覆盖面很广；具有很强的实用性、可操作性。

高才(中国)培训致力研发国内首套美国CMA考试辅导教材，本书在内容上除了包括所有美国CMA考试大纲规定考试范围，更添加了许多中文背景注释、高才培训的提示和专业词汇表，弥补了中国学员阅读纯英文CMA培训教材所遇到的语言和文化差异障碍；同时本系列丛书融合美国多所知名院校MBA课程内容设置，知识体系设置合理，内容翔实，理论联系实际，突出案例教学，深入浅出，易懂易学。可供从事相关工作的人员作为参考用书使用。

近年来，越来越多的中国财经、金融、管理专业人士开始关注和参加美国注册管理会计师考试。高才(中国)培训致力研发国内首套美国CMA考试双语教材，本书在内容上除了包括所有美国CMA考试大纲规定考试范围，更添加了许多中文背景注释、高才培训的提示和专业术语表，弥补了中国学员阅读纯英文CMA培训教材所遇到的语言和文化差异障碍。

本系列丛书融合美国多所知名院校MBA课程内容设置，知识体系设置合理，内容翔实，理论联系实际，突出案例教学，深入浅出，易懂易学，并对所有概念的相关的考试掌握要求逐一做了图案标识并提示了记忆技巧。适合所有美国CMA考生阅读。

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

 1.1 IMA LOS

 1.2 Budgeting Preparation

1.2.1 Operations and Performance Goals

1.2.2 Characteristics of a Successful Budget Process

1.2.3 Management by Objective and Budgeting

 1.3 Forecasting Techniques

1.3.1 Regression Analysis

1.3.2 Learning Curve Analysis

1.3.3 Exponential Smoothing

1.3.4 Time Series Analysis

1.3.5 Expected Value

 1.4 Budgeting Mmethodologies

1.4.1 Annual Business Plans (Master Budgets)

1.4.2 Project Budgeting

1.4.3 Activity-based Budgeting

1.4.4 Zero-based Budgeting

1.4.5 Continuous (Roiling) Budgets

1.4.6 Flexible Budgeting

 1.5 Annual Profit Plan and Supporting Schedules

1.5.1 Operational Budgets

1.5.2 Financial Budgets

1.5.3 Capital Budgets

 1.6 Top-level Planning and Analysis

1.6.1 Pro forma Income

1.6.2 Cash Flow Projections

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

 2.1 IMA LOS

 2.2 Cost and Variance Measures

2.2.1 Comparison of Actual to Planned Results

2.2.2 Use of Static and Flexible Budgets to Analyze Performance

2.2.3 Management by Exception

2.2.4 Use of Standard Cost Systems

2.2.5 Analysis of Variation from Standard Cost Expectations

 2.3 Responsibility Centers and Reporting Segments

2.3.1 Types of Responsibility Centers

2.3.2 Transfer Pricing

2.3.3 Reporting of Organizational Segments

 2.4 Performance Measures

2.4.1 Product Profitability Analysis

2.4.2 Business Unit Profitability Analysis

2.4.3 Customer Profitability Analysis

2.4.4 Return on Investment

2.4.5 Residual Income

2.4.6 EVA (Supplemental Materials)

2.4.7 Investment Base Issues

2.4.8 Effect of International Operations

2.4.9 Critical Success Factors

  2.4.10 Balanced Scorecard

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

 3.1 IMA lOS

 3.2 Measurement Concepts

3.2.1 Broad Cost Classifications

3.2.2 Cost Behavior and Cost Objects

3.2.3 Actual, Normal and Standard Costing

3.2.4 Absorption (Full) Costing

3.2.5 Variable (Direct) Costing

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

3.2.7 Joint and By-product Costing

 3.3 Costing Systems

3.3.1 Job Order Costing

3.3.2 Process Costing

3.3.3 Activity-based Costing

3.3.4 Life-cycle Costing

 3.4 Overhead Costs

3.4.1 Fixed and Variable Overhead Expenses

3.4.2 Overhead Cost Allocation Rate

3.4.3 Plant-wide Versus Departmental Overhead

 3.5 Operational Efficiency

3.5.1 Just-in Time System

3.5.2 Material Requirements Planning (MRP)

3.5.3 Theory of Constraints and Throughput Costing

3.5.4 Capacity Management and Analysis/Capacity Planning

 3.6 Business Process Performance

3.6.1 Value Chain Analysis

3.6.2 Value Engineering

3.6.3 Process Analysis

3.6.4 Benchmarking

3.6.5 Activity-based Management

3.6.6 Kaizen and The Continuous Improvement Concepts

3.6.7 Best Practice Analysis

3.6.8 The Concept of Quality

3.6.9 Cost of Quality Analysis

3.6.10 Total Quality Management

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

 4.1 IMA LOS

 4.2 Risk Assessment, Controls, and Risk Management

4.2.1 Internal Control Structure and Management Philosophy

4.2.2 Internal Control Procedures

4.2.3 Internal Control Risk

4.2.4 Interpretive Guidance of the Sarbanes-Oxley Act of 2002

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

4.2.6 COSO Internal Control Framework

 4.3 Internal Auditing

4.3.1 Roles and Nature of The Internal Audit Function

4.3.2 Types of Audits Conducted by Internal Auditors

4.3.3 Supplemental Readings-external Auditor

 4.4 Systems Controls and Security Measures

4.4.1 General Information System Controls

4.4.2 General Accounting System Controls

4.4.3 Application and Transaction Controls

4.4.4 Network Controls

4.4.5 Flowcharting

4.4.6 Backup Controls

4.4.7 Disaster Recovery Procedures

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

 5.1 IMA LOS

 5.2 Ethical Considerations for Management Accounting and Financial Management Professionals

5.2.1 Provisions of IMA's "Statement of Ethical Professional Practice"

5.2.2 Evaluation and Resolution of Ethical Issues

5.2.3 Supplemental Readings

术语表

参考文献