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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cimas-diploma-in-management-accounting-2024-exams/
课程评论：没有评论
Coursera 上的 CIMA 操作级（E1、P1、F1）课程（2025 年考试）是一项专注于短期决策的综合性学习计划。 **E1 管理数字化世界中的财务** 探讨了财务在组织中的核心作用，以及技术和数据如何影响财务职能。课程将教授如何利用机器收集和处理的数据来创造和维护组织价值，并深入研究财务部门的结构、塑造以及其与其他部门的互动机制，以实现组织整体目标。 **P1 管理会计** 涵盖了成本核算的目的、方法和技术，以及数字成本核算的潜在应用。此外，课程还将讲解预算的编制、执行及其影响，并教授如何通过风险管理工具，在风险和不确定性的背景下，运用适当的技术进行健全的短期决策。 **F1 财务报告** 介绍了财务报告的监管环境、监管机构及其职能。学员将学习如何依据财务报告准则编制基础财务报表，区分不同税种，计算企业所得税，并探讨影响税务的各项因素。课程还将介绍用于确保组织持续运营现金流的工具。 **操作级案例研究** 模拟了入门级财务专业人士的角色，旨在让学员有机会展示其在该角色所需的知识、技能、技术和思维方式。
CIMA's Diploma in Management AccountingThe Operational Level focusses on short-term decision-making. You'll be able to work with others in your organisation and use appropriate data and technology to translate medium-term decisions into short-term actionable plans.E1 Managing Finance in a Digital WorldA. Role of the finance functionB. Technology in a digital worldC. Data and information in a digital worldD. Shape and structure of the finance functionE. Finance interacting with the organisationWhat do you learn in E1?The central role that finance plays in an organisation, and how and why technologies used impact the finance function.How to use and examine data collected and processed by machines to create and preserve value for organisations.How the finance function is structured and shaped, and how it interacts with other parts of the organisation to achieve the objectives of the whole organisation.P1 Management AccountingA. Cost Accounting for decision and controlB. Budgeting and budgetary controlC. Short-term commercial decision makingD. Risk and uncertainty in the short termWhat do you learn in P1?Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.F1 Financial ReportingA. Regulatory environment of financial reportingB. Financial statementsC. Principles of taxationD. Managing cash and working capitalWhat do you learn in F1?Who the regulators are, what they do and why and how regulations are applied.How to prepare basic financial statements using financial reporting standards.How to distinguish between types of taxes, calculate corporation taxes and issues affecting taxation.What tools are used to ensure that the organisation has enough cash to ensure its continuing operations.Operational Level Case StudyThe Operational Level Case Study Examination provides the simulated role of an entry-level finance professional, which allows candidates to demonstrate that they have acquired the required knowledge, skills, techniques and mindset for that role.
