CMA考试新考纲

"CMA" 通常指的是管理会计师（Certified Management Accountant），是由全球管理会计师协会（Institute of Management Accountants，IMA）颁发的专业资格。

以下是CMA考试的主要考纲内容，但请注意，具体的考纲可能有所调整，建议查阅最新的官方信息。

CMA考试分为两个部分：Part 1和Part 2。

每个部分包含了多个主题，涵盖了管理会计的各个方面。

### Part 1: Financial Planning, Performance, and Analytics1. **External Financial Reporting Decisions (15%)**- Financial statements- Recognition, measurement, valuation, and disclosure2. **Planning, Budgeting, and Forecasting (20%)**- Strategic planning- Budgeting concepts- Forecasting techniques3. **Performance Management (20%)**- Cost and variance measures- Responsibility centers and reporting segments- Performance measures4. **Cost Management (15%)**- Costing systems- Overhead costs- Supply chain management5. **Internal Controls (15%)**- Governance, risk, and compliance- Internal auditing- Systems controls and security measures6. **Technology and Analytics (15%)**- Information systems- Data governance- Data analytics### Part 2: Strategic Financial Management1. **Financial Statement Analysis (20%)**- Financial statement ratios- Profitability analysis- Analytical issues in financial accounting2. **Corporate Finance (20%)**- Risk and return- Long-term financial management- Raising capital3. **Decision Analysis (25%)**- Cost-volume-profit analysis- Marginal analysis- Pricing4. **Risk Management (10%)**- Enterprise risk- Hedging5. **Investment Decisions (15%)**- Capital budgeting process- Discounted cash flow analysis- Valuation methods6. **Professional Ethics (10%)**- Ethical considerations for management accounting and financial management professionals每个主题都包含了具体的知识点，而考试中的问题通常要求考生在实际场景中应用相关概念和技能。

CMA2024年考纲变动分析
一、考纲变化总体分析
1.没有主要变化，但部分章节有一些重要的内容更新（详见下表），每科变动比例大约在10%左右；
2.考试形式、题型、各章的考核占比都保持不变；
3.新增一项对考生的要求——参加道德在线课程；
4.新考纲计划于2024年9月份生效。

二、考纲变化具体内容
三、考纲变化问题解答
Q1.适用当前考纲的最后一次考试窗口是什么时候？
A：中文考试——2024年7月27日
英文考试——2024年5-6月
Q2.新考纲的考试时间什么时候开始？
A：中文考试——2024年11月9日
英文考试——2024年9月
Q3.当前考生已经通过的考试部分依然有效吗？
A：是的，只要您的考试准入费在有效期内，您只需要按照新考纲准备另外一科的考试即可。

第一章：计划、预算和预测预算概念1、每个组织因不同的理由来计划或预算他们的经营活动，以下哪项不是计划的主要理由？a.为控制经营活动提供基础b.强迫经理考虑期望的未来趋势和条件c.确保经营活动能盈利d.检查实现组织目标的进展情况2、当制定预算时，在计划过程中要考虑的外部因素是a.向分权化管理系统改变b.新的奖金系统的实施c.新产品研发d.两个竞争者的合并答案d在预算的开始阶段需要确定几个计划的假设。

有些假设是内部因素，而有些假设是外部因素。

外部因素包括外部的经济条件以及它们的趋势，政府的法规，当地的劳动力市场，竞争对手的活动(包括合并)。

3、以下哪项通常不作为正式预算过程的优点的例子a.强迫管理层在预算过程中评估使用假设和被确认目标的合理性b.在组织内确保改善的成本控制和预防无效率c.给反馈和绩效衡量提供正式的标杆d.作为管理层和下属之间协调和沟通的工具答案B预算是用定量信息表述的，针对未来的，可实现的计划。

他有利于计划、控制、激励、沟通，以及实现目标一致。

作为计划工具，预算强迫管理层评估使用的假设和预算过程中所确定目标的合理性。

作为控制工具，预算提供了用于反馈和绩效评价的正式标杆。

作为沟通工具，预算可以协调管理层与下级的活动，并为管理者提供应对不确定性的手段。

但是，预算既不能确保改善的成本控制，也不能预防无效。

4、任何预算的主要目标是a.定义责任中心，提供预算衡量的框架，促进组织分部的沟通和协调b.定义责任中心，追究未完成预算的责任，确保上下级的目标一致。

c.促进经营活动的计划，为绩效衡量提供框架，促进组织各部门的沟通和协调d.促进经营活动的计划，追究未完成预算的责任，确保上下级的目标一致答案c预算是用定量信息表述的，针对未来的，可实现的计划。

预算的过程迫使一个公司去建立目标，决定实现这些目标所需的资源分配，预测未来实现目标的困难。

预算还是控制工具，它建立了标准，有利于实际与预算的比较。

由于预算建立了标准和责任制，它激励好的工作绩效。

Part 1 Financial Planning, Performance and ControlPlanning, Budgeting, and Forecasting 30% Level C 旧第二部分Performance Management 25% Level C 旧第三部分Cost Management 25% Level C 旧第二部分Internal Controls 15% Level C 旧第一部分 Ethics旧第四部分 5% Level CPart 2 Financial Decision MakingFinancial Statement Analysis 25% Level C 旧第一部分Corporate Finance 25% Level C 旧第三部分Decision Analysis and Risk Management 25% Level C 旧第三部分Investment Decisions 20% Level C 旧第三部分 Ethics旧第四部分 5% Level CPart 1 - Financial Planning, Performance and ControlA. Planning, Budgeting and Forecasting (30% - Levels A, B, and C)1. Budgeting conceptsa. Operations and performance goalsb. Characteristics of a successful budget processc. Resource allocationd. Other budgeting concepts2. Forecasting techniques a. Regression analysis b. Learning curve analysis c. Exponential smoothing d. Time series analysis e. Expected value题，带负荷中资料3. Budgeting methodologiesa. Annual business plans (master budgb. Project budgetingc. Activity-based budgetingd. Zero-based budgetinge. Continuous (rolling) budgetsf. Flexible budgeting4. Annual profit plan and supporting schedulesa. Operational budgetsb. Financial budgetsc. Capital budgets5. Top-level planning and analysisa. Pro forma incomeb. Financial statement projectionsc. Cash flow projectionsB. Performance Management (25% - Levels A, B, and C)1. Cost and variance measuresa. Comparison of actual to planned resultsb. Use of flexible budgets to analyze performancec. Management by exceptiond. Use of standard cost systemse. Analysis of variation from standard cost expectations2. Responsibility centers and reporting segmentsa. Types of responsibility centersb. Transfer pricing modelsc. Reporting of organizational segments3. Performance measuresa. Product profitability analysisb. Business unit profitability analysisc. Customer profitability analysisd. Return on investmente. Residual incomef. Investment base issuesg. Effect of international operationsh. Critical success factorsi. Balanced scorecardC. Cost Management (25% - Levels A, B, and C)1. Measurement conceptsa. Cost behavior and cost objectsb. Actual and normal costsc. Standard costsd. Absorption (full) costinge Variable (direct) costingf. Joint and by-product costing2. Costing systemsa. Job order costingb. Process costingc. Activity-based costingd. Life-cycle costing3. Overhead costsa. Fixed and variable overhead expensesb. Plant-wide versus departmental overheadc. Determination of allocation based. Allocation of service department costs4. Operational Efficiencya. Just-in time manufacturingb. Material requirements planning (MRP)c. Theory of constraints and throughput costingd. Capacity management and analysis5. Business process performancea. Value chain analysisb. Value-added conceptsc. Process analysisd. Benchmarkinge. Activity-based managementf. Continuous improvement conceptsg. Best practice analysish. Cost of quality analysisD. Internal Controls (15% - Levels A, B, and C)1. Risk assessment, controls, and risk managementa. Internal control structure and management philosophyb. Internal control policies for safeguarding and assurancec. Internal control riskd. Implications of the Sarbanes-Oxley Act of 2002e. U.S. Foreign Corrupt Practices Act internal control requirementsf. COSO Internal Control Framework2. Internal auditinga. Responsibility and authority of the internal audit functionb. Types of audits conducted by internal auditors3. Systems controls and security measuresa. General accounting system controlsb. Application and transaction controlsc. Network controlsd. Flowcharting to assess controlse. Backup controlsf. Disaster recovery proceduresE. Professional Ethics (5% - Levels A, B, and C)1. Ethical considerations for management accounting and financial management professionalsa. Provisions of IMA’s “Statement of Ethical Professional Practice”b. Evaluation and resolution of ethical issues such as:ƒ Fraudulent reportingƒ Manipulation of analyses and resultsƒ Unethical behavior in developing budgets and standardsƒ Manipulation of decision factorsPart 2- Financial Decision MakingA. Financial Statement Analysis (25% - Levels A, B, and C)1. Basic Financial Statement Analysisa. Common size financial statementsb. Common base year financial statementsc. Growth analysis2. Financial Performance Metrics – Financial Ratiosa. Liquidityb. Leveragec. Activityd. Profitabilitye. Market3. Profitability analysisa. DuPont analysisb. Income measurement analysisc. Revenue analysisd. Cost of sales analysise. Expense analysisf. Variation analysis4. Analytical Issues in Financial Accountinga. Impact of foreign operationsb. Effects of changing prices and inflationc. Off-balance sheet financingd. Cash Flow Statement reconciliation to Income Statemente. Impact of changes in accounting treatmentf. International Financial Reporting Standards (IFRS)g. Fair value accountingh. Differences in accounting and economic concepts of value and incomei. Earnings qualityB. Corporate Finance (25% - Levels A, B, and C)1. Risk and returna. Calculating returnb. Types of riskc. Relationship between risk and returnd. Risk and return in a portfolio contexte. Diversificationf. Asset pricing models2. Managing financial riska. Portfolio managementb. Hedgingc. Financial risk management3. Financial instrumentsa. Term structure of interest ratesb. Bondsc. Debt managementd. Common stocke. Preferred stockf. Options and other derivativesg. Valuation of financial instruments4. Cost of capitala. Weighted average cost of capitalb. Cost of individual capital componentsc. Calculating the cost of capitald. Marginal cost of capital5. Managing current assetsa. Working capital terminologyb. Cash managementc. Marketable securities managementd. Accounts receivable managemente. Inventory managementf. Types of short-term creditg. Minimizing the cost of short-term credit6. Raising capitala. Financial markets and regulationb. Market efficiencyc. Financial institutionsd. Initial public offeringse. Secondary offeringsf. Dividend policy and share repurchasesg. Private placementsh. Lease financing7. Corporate restructuringa. Mergers and acquisitionsb. Divestituresc. Bankruptcy8. International financea. Fixed, flexible and floating exchange ratesb. Managing transaction exposurec. Financing international traded. Transfer pricing tax implicationse. Political riskC. Decision Analysis and Risk Management (25% - Levels A, B, and C)1. Cost/volume/profit analysisa. Breakeven analysisb. Profit performance and alternative operating levelsc. Analysis of multiple products2. Marginal analysisa. Sunk costs, opportunity costs and other related conceptsb. Marginal costs and marginal revenuec. Special orders and pricingd. Make versus buye. Sell or process furtherf. Add or drop a segmentg. Capacity considerations3. Pricinga. Market comparablesb. Setting pricesc. Target costingd. Elasticitye. Product life cycle considerationsf. Market structure considerations4. Risk assessmenta. Risk identification and exposureb. Definition and scope of operational risk, hazard risk, financial risk and strategic riskc. Risk mitigation strategiesd. Enterprise Risk ManagementD. Investment Decisions (20% - Levels A, B, and C)1. Capital budgeting processa. Stages of capital budgetingb. Incremental cash flowsc. Income tax considerations2. Discounted cash flow analysisa. Net present valueb. Internal rate of returnc. Comparison of NPV and IRR3. Payback and discounted paybacka. Uses of payback methodb. Limitations of payback methodc. Discounted payback4. Ranking investment projectsa. Ranking methodsb. Capital rationingc. Mutually exclusive projects5. Risk analysis in capital investmenta. Sensitivity analysisb. Certainty equivalentsc. Real options6. Valuationa. Discounted cash flow modelsb. Multiples modelsc. Valuation for acquisitions and divestituresd. Discount ratesE. Professional Ethics (5% - Levels A, B, and C)2. Ethical considerations for the organizationa. Anti-bribery provisions of the U.S. Foreign Corrupt Practices Actb. Provisions of IMA’s Statement on Management Accounting, “Values and Ethics: From Inception to Practice”c. Corporate responsibility for ethical conduct。

2024年cma考试新考纲
2024年CMA考试将采用新考纲，具体内容如下：
1. 考试内容将更加注重实际应用和问题解决能力的考察，而不仅仅是理论知识的掌握。

2. 考试形式将更加灵活多样，包括选择题、简答题、案例分析题等多种形式，以全面考察考生的综合素质。

3. 考试难度将有所提高，要求考生具备更深入的理解和更高水平的分析能力。

新考纲的实施将有助于提高CMA考试的水平和质量，确保考试结果更加准确、客观、公正。

同时，新考纲也将为考生提供更加广阔的视野和更加深入的洞察力，帮助他们更好地适应不断变化的市场需求和提升自己的职业发展。

2024年的CMA（Certified Management Accountant）考试大纲将有一些变化。

具体来说，自2024年9月起，CMA考试内容将根据IMA（Institute of Management Accountants）近期的职业分析调查结果进行调整。

根据官方和教育研究机构的预测，新版考纲的每章分值占比、考试的题型题量和每章的能力等级要求基本无变化，但具体内容变化较大。

例如，在《财务规划、绩效与分析》科目中，第一章、第四章、第五章和第六章的变化较大；而在《战略财务管理》科目中，第一章、第二章、第五章和第六章的变化也非常显著。

对于正在备考的考生，建议抓紧时间了解新大纲的变化，并针对各章节重点内容进行着重复习。

同时，考生还需要加强习题训练，确保各个知识点都能熟练掌握。

在冲刺阶段，考生应适当回顾之前做错的题目，查缺补漏，强化记忆。