CMA课程目录

　　国际注册管理会计师协会（the Institute of Management Accountants, IMA）推荐的复习指导教材。包含四个部分：

Part1 Business Analysis－商业分析

　　Business Economics－商业经济学
　　Factors Affecting the Individual Firm
　　Consumption of Goods
　　Production Cost Functions
　　Market Structures and Pricing
　　The Economy as a System of Markets
　　Issues in Macroeconomics
　　Domestic Output, National Income, and Price Levels
　　Business Cycles
　　Fiscal Cycles
　　Money and Monetary Policy
　　Global business－全球商业环境
　　Global Trade
　　Foreign Exchange
　　Other Global Topics
　　Internal controls－内部控制
　　Risk Assessment and Controls
　　Internal Auditing
　　System Controls and Security Measures
　　Quantitative Methods－数量分析模型
　　Forecasting Analysis
　　Linear Programming
　　Network Analysis
　　Probability Concepts
　　Decision Tree Analysis
　　Other Quantitative Techniques
　　Financial Statement Analysis－财务报表分析
　　Development of Accounting Standards
　　Financial Statement Assurance
　　Short-Term Liquidity
　　Capital Structure and Solvency
　　Return on Invested Capital
　　Profitability Analysis
　　Earnings-Based Analysis
　　Other Analytical Issues

Part 2 Management Accounting and Reporting－管理会计和财务报告

　　Budget preparation－预算编制
　　Budgeting Concepts
　　Budget Systems
　　Annual Profit Plan and Supporting Schedules
　　Cost Management－成本管理
　　Terminology
　　Measurement Concepts
　　Accumulation Systems
　　Overhead Costs
　　Information Management－信息系统管理
　　Nature and Purpose of an Information System
　　Systems Development and Design
　　Technology of Information Systems
　　Electronic Commerce
　　Integrated Enterprise-Wide Data Model
　　Performance Measurement－业绩评价
　　Cost and Variance Measures
　　ResponsibilityCenters and Reporting Segments
　　Financial Measures
　　Balanced Scorecard
　　Quality Considerations
　　External Financial Reporting－对外财务报告

Part 3 Strategic Management －战略管理

　　Strategic planning－战略规划
　　Strategic and Tactical Planning
　　Manufacturing Paradigms
　　Business Process Performance
　　Strategic Marketing－战略营销
　　Strategic Role within the Firm
　　Managing Marketing Information
　　Market Segmentation, Targeting, and Positioning
　　Managing Products and Services
　　Pricing Strategy
　　Promotional Mix and Distribution Strategy
　　Corporate Finance－公司融资
　　Risk and Return
　　Financial Instruments
　　Cost of Capital
　　Managing Current Assets
　　Financing Current Assets
　　Decision Analysis－决策分析
　　Decision Process
　　Relevant Data Concepts
　　Cost/Volume/Profit Analysis
　　Marginal Analysis
　　Cost-Based Pricing
　　Investment Decisions－投资决策
　　Capital Budgeting Process
　　Discounted Cash Flow Analysis
　　Payback and Discounted Payback
　　Ranking Investment Projects
　　Risk Analysis in Capital Investment
　　Real Options in Capital Investments

Part 4 Business Applications －商业运用

　　Organization Management－组织管理
　　Organization Structures
　　Jobs and Teams
　　Leadership Styles and Sources of Power
　　Theories of Motivation
　　Diversity Issues
　　Organization Communication－组织沟通
　　Communication Models
　　Deterrents to Effective Communication
　　Behavioral Issues－行为决策
　　Alignment of Managerial and Organizational Goals
　　Behavioral Issues in Developing Budgets and Standards
　　Behavioral Issues in Performance Evaluation
　　Behavioral Issues in Reporting
　　Ethical Considerations－职业道德