28/07/2021
Nội dung kì thi CMA – Part 1 -- Financial Planning, Performance, and Analytics
Kỳ thi CMA yêu cầu thi sinh phải nắm bắt được kiến thức chuyên sâu và bao quát các chủ đề của từng phần thi. Các bạn có thể tham khảo Learning Outcone Statement (LOS) để xem mức độ yêu cầu của CMA đối với thành viên của họ như thế nào nhé!
6 kỹ năng cần đó để ứng viên có thể vượt qua kì thi
1. Kiến thức (Knowledge)
2. Hiểu biết toàn diện, bao quát (Comprehension)
3. Ứng dụng (Application)
4. Phân tích (Analysis)
5. Tổng hợp (Synthesis)
6. Đánh giá (Evaluation)
Trong bài viết này, Chúng tôi sẽ giới thiệu chi tiết nội dung và tỷ trọng từng phần trong Part 1 nhé!
o A. External Financial Reporting Decisions: 15%
o B. Planning, Budgeting, and Forecasting: 20%
o C. Performance Management: 20%
o D. Cost Management: 15%
o E. Internal Controls: 15%
o F. Technology and Analytics: 15%
☘ Đối với section A . External Financial Reporting Decisions - 15% bao gồm
🎓 Financial Statements
o Balance Sheets
o Income Statements
o Statement of Changes in Equity
o Statement of Cash Flows
o Integrated Reporting
🎓 Recognition, Measurement, Valuation, and Disclosure
o Asset Valuation
o Valuation of Liabilities
o Equity Transactions
o Revenue Recognition
o Income Measurement
o Significant differences between U.S. GAAP and IFRS
☘Đối với section B . Planning, Budgeting, and Forecasting - 20% bao gồm:
🎓 Strategic planning
o Analysis of internal and external factors affecting strategy
o Long-term mission and goals
o Alignment of tactics with long-term strategic goals
o Analytical techniques and Strategic planning models
o Characteristics of successful strategic planning process
🎓 Budgeting Concepts
o Operations and performance goals
o Characteristics of a good budget process
o Resource allocation
o Other budgeting concepts
🎓 Forecasting techniques
o Regression analysis
o Learning Curve analysis
o Expected value
🎓 Budgeting methodologies
o Annual business plans (master budgets)
o Project budgeting
o Activity-based budgeting
o Zero-based budgeting
o Continuous (rolling) budgets
o Flexible budgeting
🎓 Annual profit plan and supporting schedules
o Operational
o Financial
o Capital
🎓 Top-level planning and analysis
o Pro forma income
o Financial statement projects
o Cash flow projections
☘ Đối với section C . Performance Management - 20% bao gồm:
🎓 Cost and Variance Measures
o Comparison of actual to planned results
o Use of flexible budgets to analyze performance
o Management by exception
o Use of standard cost systems
o Analysis of variation from standard cost expectations
🎓 Responsibility Centers and Reporting Segments
o Types of responsibility centers
o Transfer pricing
o Reporting of organizational segments
🎓 Performance Measures
o Product profitability analysis
o Business unit profitability analysis
o Customer profitability analysis
o Return on investment
o Residual income
o Investment base issues
o Key performance indicators (KPIs)
o Balanced scorecard
☘ Đối với section D Cost Management - 15% bao gồm:
🎓 Measurement concepts
o Cost behavior and cost objects
o Actual and normal costs
o Standard costs
o Absorption (full) costing
o Variable (direct) costing
o Joint and by-product costing
🎓 Costing Systems
o Job order
o Process
o Activity-based
o Life-cycle
o Basic Financial Statement Analysis
🎓 Overhead costs
o Fixed and variable overhead expenses
o Plant-wide vs. departmental overhead
o Determination of allocation base
o Allocation of service department costs
🎓 Supply Chain Management
o Lean resource management techniques
o ERP – Enterprise Resource Planning
o Theory of constraints
o Capacity management and analysis
🎓 Business Process Improvement
o Value chain analysis
o Value-added concepts
o Process analysis, redesign, and standardization
o Activity-based management
o Continuous improvement concepts
o Best practice analysis
o Cost of quality analysis
o Efficient accounting processes
☘ Đối với section E . Internal Controls- 15% bao gồm
🎓 Governance, Risk, and Compliance
o Internal control structure and management philosophy
o Internal control policies for safeguarding and assurance
o Internal control risk
o Corporate governance
o External audit requirements
🎓 Systems Controls and Security Measures
o General accounting system controls
o Application and transaction controls
o Network controls
o Backup controls
o Business continuity planning
☘ Đối với section F . Technology and Analytics - 15% bao gồm
🎓 Information Systems
o Accounting information systems
o Enterprise resource planning systems
o Enterprise performance management systems
🎓 Data Governance
o Data policies and procedures
o Life cycle of data
o Controls against security breaches
🎓 Technology-Enabled Finance Transformation
o System Development Life Cycle
o Process automation
o Innovative applications
o Business intelligence
o Data mining
o Analytic tools
o Data visualization
o Data Analytics
Trong phần tiếp theo, Chúng tôi sẽ giới thiệu cho các bạn nội dung chi tiết của Part 2 nhé!
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