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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-p2-strategic-financial-management-exams-in-2024/
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课程名称：CMA P2 - 战略财务管理 - 2025年考试 概述： 注册管理会计师（CMA）是一种会计资格认证，标志着专业人员在财务会计和战略管理方面的专业知识。获得该资格的专业人士通常被称为CMA，他们有资格担任从财务主管到首席财务官（CFO）等多种职务。CMA资格由管理会计师协会（IMA）颁发，除了财务会计的能力外，还强调管理技能，帮助基于财务数据做出战略商业决策。 CMA项目包括两个考试部分，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、预算与预测 - 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% 企业融资 - 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个科目旨在为专业管理会计师打下基础，培养他们在企业创造价值和保护价值方面的能力。课程内容分为三个覆盖层级： - A级：要求具备知识和理解的技能水平。 - B级：要求具备知识、理解、应用和分析的技能水平。 - C级：要求具备知识、理解、应用、分析、综合和评估等六项技能水平。 该课程为希望在财务管理领域提升专业技能的学员提供了全面的学习平台。
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.
