标题：高才财经系列丛书·美国注册管理会计师认证考试教材
图书信息
出版社: 上海交通大学出版社; 第1版 (2010年1月1日)
丛书名: 高才财经系列丛书
平装: 422页
正文语种: 简体中文, 英语
开本: 16
ISBN: 9787313061553
条形码: 9787313061553
尺寸: 26.8 x 20.4 x 3.2 cm
重量: 921 g
作者简介
陈越，高才(中国)培训总裁兼首席培训师。 
陈越先生目前是IMA协会唯一业裔董事，曾担任美国多家公司高级财务分析师，取得多项财会类CPA，CMA，CFM，CIA，AIA，LIFA权威证书，同时有着丰富的授课经验。 
美国管理会计师协会董事会(Institute of Management Accountants)董事 
同际金融协会(Institute of Research Associat ion)董事 
美国注册会计师协会会员(American Institute of Certifled Accountants) 
美国内部审计师协会会员(Institute of Internal Auditors) 
英国国际会计师协会会员(Association of International Accountants) 
2006年1月担任“哈佛上海论坛”财务部分 
主讲 
登入2003年世界名人录——“Who's Who”(财经类)并取得证书 
登入2002年斯特莫北美名人录——“Who's Who”(财经类)并取得证书
内容简介
《美国注册管理会计师(CMA)认证考试教材》内容简介：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，《美国注册管理会计师(CMA)认证考试教材》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。
媒体评论
如果学习是一条船，顺利通过考试是我想要登上的彼岸，那么高才（中国）培训就是最强壮的划桨手，帮助我克服重重险难，送我登上了成功的彼岸。
——高才CMA上海面授班第十二二期学员 王丽丽
成为一个注册管理会计师是我的梦想，高才（中国）培训为了插上了飞翔的翅膀。高水准的服务，专业的讲师团队，更多贴心的增值服务，让我仅花费了7个月的时间就圆满了我的梦想。
——高才CMA上海面授班第九期学员 毛丹芸
我的感受是：高才（中国）培训的教学服务非常完善和全面，为工作繁忙的我度身定制了我的专属CNA学习计划，使我超出预期完成了我的CMA学业。
——高才CMA第十期学员 董蓉蓉
我没有财务背景，但对这个行业的兴趣驱使我选择了CMA。高才（中国）培训优秀的老师们，孜孜不倦地对我这个零基础学员给予悉心教导，让我进入财务领域不再是遥不可及的梦想。
——高才CMA上海第十一期学员 黎淑琼
目录
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