cma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 Analytics
1. **External Financial Reporting Decisions (15%)**
- Financial statements
- Recognition, measurement, valuation, and disclosure
2. **Planning, Budgeting, and Forecasting (20%)**
- Strategic planning
- Budgeting concepts
- Forecasting techniques
3. **Performance Management (20%)**
- Cost and variance measures
- Responsibility centers and reporting segments
- Performance measures
4. **Cost Management (15%)**
- Costing systems
- Overhead costs
- Supply chain management
5. **Internal Controls (15%)**
- Governance, risk, and compliance
- Internal auditing
- Systems controls and security measures
6. **Technology and Analytics (15%)**
- Information systems
- Data governance
- Data analytics
### Part 2: Strategic Financial Management
1. **Financial Statement Analysis (20%)**
- Financial statement ratios
- Profitability analysis
- Analytical issues in financial accounting
2. **Corporate Finance (20%)**
- Risk and return
- Long-term financial management
- Raising capital
3. **Decision Analysis (25%)**
- Cost-volume-profit analysis
- Marginal analysis
- Pricing
4. **Risk Management (10%)**
- Enterprise risk
- Hedging
5. **Investment Decisions (15%)**
- Capital budgeting process
- Discounted cash flow analysis
- Valuation methods
6. **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。

为了成功通过CMA考试，考生需要深入了解每个主题下的具体内容，熟练掌握相关的计算方法和理论概念。

在备考过程中，建议参考官方CMA考试手册和准备材料，以确保对考试内容的全面理解。