CMA新考纲目标陈述 learning outcome statements.pdf

CMA 2010 Support Package Learning Outcome Statements © Copyright 2010 By Institute of Certified Management Accountants Institute of Certified Management Accountants Certified Management Accountant Learning Outcome Statements (Content Specification Outline 5-2010) PART 1 – Financial Planning, Performance and Control Section A. Planning, Budgeting and Forecasting (30% - Levels A, B, and C) Part 1 – Section A.1. Budgeting concepts The candidate should be able to: a. describe the role that budgeting plays in the overall planning and performance evaluation process of an organization b. explain the interrelationships between economic conditions, industry situation, and a firm’s plans and budgets c. identify the role that budgeting plays in formulating short-term objectives and planning and controlling operations to meet those objectives d. demonstrate an understanding of the role that budgets play in measuring performance against established goals e. identify the characteristics that define successful budgeting processes f. explain how the budgeting process facilitates communication among organizational units and enhances coordination of organizational activities g. describe the concept of a controllable cost as it relates to both budgeting and performance evaluation h. explain how the efficient allocation of organizational resources are planned during the budgeting process i. identify the appropriate time frame for various types of budgets j. identify who should participate in the budgeting process for optimum success k. describe the role of top management in successful budgeting l. identify best practice guidelines for the budge