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InstituteofCertifiedManagementAccountants注册管理会计师协会Page1©Copyright2010InstituteofCertifiedManagementAccountantsOctober2010CertifiedManagementAccountant注册管理会计师LearningOutcomeStatements学习成果公告(ContentSpecificationOutline5-2010)（内容大纲5-2010）PART1–FinancialPlanning,PerformanceandControl第一部分—财务计划、业绩和控制SectionA.Planning,BudgetingandForecasting(30%-LevelsA,B,andC)第1节.计划、预算和预测（30%—A级、B级和C级）Part1–SectionA.1.Budgetingconcepts第1部分—第1.1节.预算概念Thecandidateshouldbeableto:考生应能：a.describetherolethatbudgetingplaysintheoverallplanningandperformanceevaluationprocessofanorganization描述一个组织的预算编制在整体的计划和业绩评价过程中所起的作用b.explaintheinterrelationshipsbetweeneconomicconditions,industrysituation,andafirm’splansandbudgets解释经济情况、行业形势和企业的计划和预算之间的相互关系c.identifytherolethatbudgetingplaysinformulatingshort-termobjectivesandplanningandcontrollingoperationstomeetthoseobjectives识别预算编制在制定短期目标和计划和控制劳动以达到这些目标中所起的作用d.demonstrateanunderstandingoftherolethatbudgetsplayinmeasuringperformanceagainstestablishedgoals展示在考核业绩是否已达到所确定的目标中预算所起作用的理解e.identifythecharacteristicsthatdefinesuccessfulbudgetingprocesses识别成功的预算编制过程的定义特点f.explainhowthebudgetingprocessfacilitatescommunicationamongorganizationalunitsandenhancescoordinationoforganizationalactivities解释编制预算的流程如何促进组织的各单位之间相互沟通，并提高组织的各项作业之间的协调g.describetheconceptofacontrollablecostasitrelatestobothbudgetingandperformanceevaluation联系预算编制和业绩评价，描述可控成本的概念h.explainhowtheefficientallocationoforganizationalresourcesareplannedduringthebudgetingprocess解释在预算编制过程中,应如何计划有效率的组织资源分配i.identifytheappropriatetimeframeforvarioustypesofbudgets识别对不同种类的预算应如何确定其不同的时限j.identifywhoshouldparticipateinthebudgetingprocessforoptimumsuccess识别哪些人应该参预预算的编制过程，能使预算达到最佳的结果InstituteofCertifiedManagementAccountants注册管理会计师协会Page2©Copyright2010InstituteofCertifiedManagementAccountantsOctober2010k.describetheroleoftopmanagementinsuccessfulbudgeting描述最高管理当局在编制成功的预算中所起的作用l.identifybestpracticeguidelinesforthebudgetprocess识别预算程序的最佳实践指南m.demonstrateanunderstandingoftheuseofcoststandardsinbudgeting展示对编制预算中如何运用成本标准的理解n.differentiatebetweenideal(theoretical)standardsandcurrentlyattainable(practical)standards区分理想（理论）标准和当前可以达到（可行）的标准o.differentiatebetweenauthoritativestandardsandparticipativestandards区分主管决定的标准和群众参与制订的标准p.identifythestepstobetakenindevelopingstandardsforbothdirectmaterialanddirectlabor识别在制订直接材料和直接人工的标准时应该采取的步骤q.demonstrateanunderstandingofthetechniquesthatareusedtodevelopstandardssuchasactivityanalysisandtheuseofhistoricaldata展示为制订标准所采用的技术（诸如作业分析和采用历史数据）的理解r.discusstheimportanceofapolicythatallowsbudgetrevisionsthataccommodatetheimpactofsignificantchangesinbudgetassumptions讨论在原定的有关预算的各项设想发生了重大变化时，为适应因而造成的影响，规定要对预算进行修改的重要性s.explaintheroleofbudgetsinmonitoringandcontrollingexpenditurestomeetstrategicobjectives解释预算在监督和控制费用开支以达到战略目标中所起的作用t.definebudgetaryslackanddiscussitsimpactongoalcongruence对预算松驰作出定义，并讨论它对目标一致性所造成的影响InstituteofCertifiedManagementAccountants注册管理会计师协会Page3©Copyright2010InstituteofCertifiedManagementAccountantsOctober2010Part1–SectionA.2.Forecastingtechniques第一部分—第A.2节预测技术Thecandidateshouldbeableto:考生应能：a.demonstrateanunderstandingofasimpleregressionequationandthemeasuresassociatedwithit展示对简单回归方程和与此相关的核算的理解b.defineamultipleregressionequationandrecognizewhenmultipleregressionisanappropriatetooltouseforforecasting定义多元回归，并识别在何种情况下多元回归适于预测之用c.calculatetheresultofasimpleregressionequation计算简单回归方程的结果d.demonstrateanunderstandingoflearningcurveanalysis展示对学习曲线分析的理解e.calculatetheresultsunderacumulativeaverage-timelearningmodelandunderanincrementalunit-timelearningmodel计算累积平均时间学习模式和增量单位时间学习模式下的结果f.demonstrateanunderstandingofmovingaverages,weightedmovingaveragesandexponentialsmoothing,andcalculateforecastsusingthesemethods展示对移动平均、加权移动平均和指数平滑法的理解，并采用这些方法计算预测值g.demonstrateanunderstandingoftimeseriesanalyses,includingobjectivesandpatterns,i.e.,trend,cyclical,seasonal,andirregular展示对时间序列分析的理解，包括其目的和形式，即其趋势、周期性、季节性和不规则性h.listthebenefitsandshortcomingsofregressionanalysis,learningcurveanalysis,andtimeseriesanalysis列示回归分析、学习曲线分析和时间序列分析的好处和缺点i.calculatetheexpectedvalueofrandomvariables计算随机变量的期望值j.identifythebenefitsandshortcomingsofexpectedvaluetechniques识别期望值技术的好处和缺点k.useprobabilityvaluestoestimatefuturecashflows应用概率值对未来的现金流量作出估计l.identifytheusesofsensitivityanalysis识别敏感性分析的用途m.performasensitivityanalysiswithdifferentvaluesfortheprobabilitiesofthestatesofnatureand/orthepayoffs以不同的性质和/或报偿状况的可能性数值，作敏感性分析n.identifythebenefitsandshortcomingsofsensitivityanalysis识别敏感性分析的好处和缺点Part1–SectionA.3.Budgetmethodologies第一部分—第A.3节预算方法Foreachofthebudgetsystemsidentified(Annual/Masterbudgets,Projectbudgeting,Activity-basedbudgeting,Zero-basedbudgeting,Continuous(Rolling)budgets,andFlexiblebudgeting),thecandidateshouldbeableto:对各项不同的预算（年度/总预算、项目预算编制、作业预算编制、零基预算编制、连续（滚动）预算和弹性预算），考生应能：InstituteofCertifiedManagementAccountants注册管理会计师协会Page4©Copyright2010InstituteofCertifiedManagementAccountantsOctober2010a.defineitspurpose,appropriateuse,andtimeframe定义其目的、适当的用途和时限b.identifythebudgetcomponentsandexplaintheinterrelationshipsamongthecomponents识别预算的组成，并解释各组成部分的相互关系c.demonstra