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Chapter One Planning,Budgeting and Forecasting(30%-Levels A,B,and C) 1

1.1 IMA LOS 1

1.2　Budgeting Preparation 4

1.2.1　Operations and Performance Goals 5

1.2.2　Characteristics of a Successful Budget Process 18

1.2.3　Management by Objective and Budgeting 42

1.3　Forecasting Techniques 46

1.3.1　Regression Analysis 46

1.3.2　Learning Curve Analysis 49

1.3.3　Exponential Smoothing 50

1.3.4　Time Series Analysis 51

1.3.5　Expected Value 51

1.4　Budgeting Mmethodologies 53

1.4.1　Annual Business Plans(Master Budgets) 53

1.4.2　Project Budgeting 53

1.4.3　Activity-based Budgeting 54

1.4.4　Zero-based Budgeting 54

1.4.5　Continuous(Rolling)Budgets 56

1.4.6　Flexible Budgeting 56

1.5　Annual Profit Plan and Supporting Schedules 57

1.5.1　Operational Budgets 57

1.5.2　Financial Budgets 60

1.5.3　Capital Budgets 63

1.6　Top-level Planning and Analysis 64

1.6.1　Pro forma Income 64

1.6.2　Cash Flow Projections 65

Chapter Two Performance Management(25%-Levels A,B,and C) 69

2.1　IMA LOS 69

2.2　Cost and Variance Measures 149

2.2.1　Comparison of Actual to Planned Results 149

2.2.2　Use of Static and Flexible Budgets to Analyze Performance 150

2.2.3　Management by Exception 151

2.2.4　Use of Standard Cost Systems 153

2.2.5　Analysis of Variation from Standard Cost Expectations 153

2.3　Responsibility Centers and Reporting Segments 163

2.3.1　Types of Responsibility Centers 163

2.3.2　Transfer Pricing 166

2.3.3　Reporting of Organizational Segments 170

2.4　Performance Measures 171

2.4.1　Product Profitability Analysis 171

2.4.2　Business Unit Profitability Analysis 172

2.4.3 Customer Profitability Analysis 173

2.4.4　Return on Investment 174

2.4.5　Residual Income 175

2.4.6　EVA(Supplemental Materials) 176

2.4.7 Investment Base Issues 178

2.4.8　Effect of International Operations 179

2.4.9　Critical Success Factors 179

2.4.10 Balanced Scorecard 181

Chapter Three Cost Management(25%-Levels A,B,and C) 185

3.1 IMA LOS 185

3.2　Measurement Concepts 247

3.2.1　Broad Cost Classifications 247

3.2.2　Cost Behavior and Cost Objects 249

3.2.3　Actual,Normal and Standard Costing 250

3.2.4　Absorption(Full)Costing 251

3.2.5　Variable(Direct)Costing 252

3.2.6　Absorption(Full)Vs.Variable(Direct)Costing 252

3.2.7　Joint and By-product Costing 254

3.3　Costing Systems 260

3.3.1　Job Order Costing 260

3.3.2　Process Costing 263

3.3.3　Activity-based Costing 264

3.3.4　Life-cycle Costing 269

3.4　Overhead Costs 270

3.4.1 Fixed and Variable Overhead Expenses 270

3.4.2　Overhead Cost Allocation Rate 271

3.4.3　Plant-wide Versus Departmental Overhead 272

3.4.4　Allocation of Service Department Costs 273

3.5　Operational Efficiency 279

3.5.1　Just-in Time System 279

3.5.2　Material Requirements Planning(MRP) 282

3.5.3　Theory of Constraints and Throughput Costing 284

3.5.4　Capacity Management and Analysis/Capacity Planning 285

3.6　Business Process Performance 286

3.6.1　Value Chain Analysis 286

3.6.2　Value Engineering 289

3.6.3　Process Analysis 290

3.6.4　Benchmarking 291

3.6.5　Activity-based Management 296

3.6.6　Kaizen and The Continuous Improvement Concepts 297

3.6.7　Best Practice Analysis 298

3.6.8　The Concept of Quality 299

3.6.9　Cost of Quality Analysis 300

3.6.10　Total Quality Management 302

Chapter Four Internal Controls(15%-Levels A,B,and C) 304

4.1　IMA LOS 304

4.2　Risk Assessment,Controls,and Risk Management 306

4.2.1　Internal Control Structure and Management Philosophy 306

4.2.2 Internal Control Procedures 310

4.2.3　Internal Control Risk 313

4.2.4 Interpretive Guidance of the Sarbanes-Oxley Act of 2002 316

4.2.5　U.S.Foreign Corrupt Practices Act Internal Control Requirements 318

4.2.6　COSO Internal Control Framework 320

4.3　Internal Auditing 323

4.3.1　Roles and Nature of The Internal Audit Function 323

4.3.2　Types of Audits Conducted by Internal Auditors 331

4.3.3　Supplemental Readings-external Auditor 333

4.4　Systems Controls and Security Measures 346

4.4.1　General Information System Controls 346

4.4.2　General Accounting System Controls 348

4.4.3　Application and Transaction Controls 349

4.4.4　Network Controls 353

4.4.5　Flowcharting 355

4.4.6　Backup Controls 358

4.4.7 Disaster Recovery Procedures 359

Chapter Five Professional Ethics(5%-Levels A,B,and C) 361

5.1　IMA LOS 361

5.2　Ethical Considerations for Management Accounting and Financial Management Professionals 361

5.2.1　Provisions of IMA'S"Statement of Ethical Professional Practice" 361

5.2.2　Evaluation and Resolution of Ethical Issues 363

5.2.3　Supplemental Readings 363

术语表 369

参考文献 421