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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-p1-financial-planning-performance-and-analytics-2024/
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课程名称：CMA P1 - 财务规划、绩效与分析 2025 课程概述：注册管理会计师（CMA）是一个会计专业认证，表示财务会计和战略管理方面的专业知识。获得此认证的专业人士被称为CMA，具备担任财务总监或首席财务官等多种职务的资格。CMA认证由管理会计师协会（IMA）颁发，不仅建立在财务会计的基础上，还增添了有助于根据财务数据做出战略业务决策的管理技能。 CMA项目分为两个考试部分，涵盖12项核心能力： - CMA第一部分：财务规划、绩效与分析（4小时 - 100道选择题和2道论述题） - 15% 外部财务报告决策 - 20% 规划、预算和预测 - 20% 绩效管理 - 15% 成本管理 - 15% 内部控制 - 15% 技术与分析 - CMA第二部分：战略财务管理（4小时 - 100道选择题和2道论述题） - 20% 财务报表分析 - 20% 企业金融 - 25% 商业决策分析 - 10% 企业风险管理 - 10% 资本投资决策 - 15% 职业道德 CMA项目的12个学科是为专业管理会计师设计的，旨在帮助其为企业创造和保护价值。内容覆盖分为三个层级： - A层级：要求掌握知识和理解的技能水平。 - B层级：要求掌握知识、理解、应用和分析的技能水平。 - C层级：要求掌握知识、理解、应用、分析、综合和评估的六种技能水平。 这个课程为期400小时，旨在培养学员的财务规划、绩效分析和战略管理能力，是未来管理会计职业发展的重要一步。
What Is a Certified Management Accountant (CMA)? Certified management accountant (CMA) is an accounting designation that signifies expertise in financial accounting and strategic management. The professionals who obtain this designation are colloquially known as CMAs and are qualified for a variety of roles ranging from financial controller to chief financial officer (CFO). It is also issued by the Institute of Management Accountants (IMA), builds on financial accounting proficiency by adding management skills that aid in making strategic business decisions based on financial data.The CMA Program consists of Two Exam Parts Covering 12 CompetenciesCMA Part 1: Financial Planning, Performance, and Analytics(4 hours - 100 questions and 2 essay questions)15% External Financial Reporting Decisions20% Planning, Budgeting, and Forecasting20% Performance Management15% Cost Management15% Internal Controls15% Technology and AnalyticsCMA Part 2: Strategic Financial Management(4 hours - 100 questions and 2 essay questions)20% Financial Statement Analysis20% Corporate Finance25% Business Decision Analysis10% Enterprise Risk Management10% Capital Investment Decisions15% Professional EthicsThe 12 subjects of the CMA Program are designed and built on the foundation of 12 necessary competencies for a professional Management Accountant to contribute to value creation and value protection for businesses. The three levels of coverage can be defined as follows:Level A: Requiring the skill levels of knowledge and comprehension.Level B: Requiring the skill levels of knowledge, comprehension, application, and analysis.Level C: Requiring all six skill levels of knowledge, comprehension, application, analysis, synthesis, and evaluation.
