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CGMA全球特許管理會計師考試 綜合案例與解析:運營級
定 價:249 元
叢書名:CGMA全球特許管理會計師考試系列
- 作者:國際注冊專業(yè)會計師公會
- 出版時間:2019/1/1
- ISBN:9787508698106
- 出 版 社:中信出版社
- 中圖法分類:F234.3
- 頁碼:
- 紙張:膠版紙
- 版次:
- 開本:大16開
近年來,管理會計熱潮促使廣大會計從業(yè)人員產生了提升管理會計能力的需求。為了培養(yǎng)出適應經(jīng)濟社會發(fā)展的專業(yè)型、創(chuàng)新型和具有全球視野的管理會計人才,促進管理會計教育發(fā)展,全球極負盛名的會計師組織國際注冊專業(yè)會計師公會聯(lián)合11家名校名師傾情打造這本匠心之作。
這本書基于CGMA管理會計能力框架,選取綜合管理會計案例,全面、系統(tǒng)地闡述了企業(yè)在全球化、技術革新、移動互聯(lián)網(wǎng)、大數(shù)據(jù)的VUCA[Volatile(動蕩的)、Uncertain(不確定的)、Complex(復雜的)、Ambiguous(模糊的)]時代下,管理會計師所面臨的挑戰(zhàn)和機遇,以及如何在工作環(huán)境中應對它們。同時,深入解析了CGMA全球特許管理會計師考試及知識體系,為考生打造了一條有序、結構清晰的學習路徑。其具體內容包括CGMA運營級案例的考試技巧、考點解答以及專家點評等,旨在培養(yǎng)讀者的管理會計能力,了解商業(yè)(包括商業(yè)模式)及其運營環(huán)境,確認組織的風險和機會。這本書以中英對照形式呈現(xiàn),旨在給考生提供更多的學習資源,以及給期望提升管理會計能力的讀者提供更多選擇。
國際注冊專業(yè)會計師公會攜手國內11家名校名師匠心之作!
清華大學/香港中文大學/西安交通大學/廈門大學/中南財經(jīng)政法大學/中央財經(jīng)大學/江西財經(jīng)大學/天津財經(jīng)大學/西安外國語大學/上海立信會計金融學院/湖北經(jīng)濟學院
?全面的CGMA學習體系:深入闡述了CGMA全球特許管理會計師考試及知識體系,為考生打造了一條全面、有序、結構清晰的學習路徑。同時,以中英對照形式呈現(xiàn),有利于考生拓展國際視野,快速閱讀,輕松備考。
?案例教學獨樹一幟:案例教學法進入我國的時間較晚,在管理會計教學中的應用也較少。本書將解決國內管理會計案例資源匱乏之現(xiàn)狀,給從事管理會計教學工作的教育人提供更多的案例資源。
?填補市場空白的雙語書籍:現(xiàn)在市場上針對管理會計案例的書籍十分匱乏,故本書的出版一方面能給考生提供更多學習資源,另一方面能給期望提升管理會計能力的讀者提供更多選擇。
From the ancient times to the present, the
change of every era is closely connected with innovation of tools and
technologies. Since the 21st century, the rapid rise of information technology
and AI(artificial intelligence) is promoting a new technological revolution.The
rapid development of AI will profoundly change human social life and the world
as well. On July 20, 2017, the State Council of China officially released a
notice for the development of a new generation AI development plan. The overall
development of disciplines, theoretical modeling, technological innovation,
hardware and software upgrades etc. associated with the new generation AI, is
leading to chainstyle
breakthroughs, promoting and accelerating all sectors of the economy and
society shifting from digitization and networking to intelligentization.
With the rapid development of AI, many standardized practices in the finance
area are being handled by systems. In the era of big data, the digital
electronic operation model has resulted in huge surplus of entry level
accounting personnel. Meanwhile, as to the large scale enterprises, the rise of
financial shared service centers enables them to process accounting
transactions in a largescale and standardized way,
therefore, the structure and size of the financial team will face substantial
adjustments. The rapid development of science and technology is an important
factor in promoting the transformation of financial personnel.
The CIMA(Chartered Institute of Management Accountants) has been dedicated to
the management accounting education in China for more than 10 years, and in
2017, it formally established the Association of International Certified
Professional Accountants (AICPA|CIMA) with the AICPA(American Institute of
Certified Public Accountants). CIMA, the professional qualifications of
accountants has also evolved to the professional qualifications of the
CGMA(Chartered Global Management Accountants). The Association aims to promote
the credibility of professional accountants, advance personal career
development and professional success, create more business opportunities for
enterprises, and facilitate global economic development. In the era of big
data, it is one of our growth missions in China to help Chinas financial personnel to transform themselves successfully, to
educate the next generation of financial talents, to meet the urgent needs of
companies and government for management accountants in the new era, and to help
promote Chinas economic development
With the cooperation and support of enterprises, universities and the market,
the Association has grown to a certain scale in China, with more than ten
thousand students and members. The number of candidates who take the CGMA exam
increase rapidly every year. The most classic part of the CGMA exam is the case
study exam which is very realistic, providing practical guidance and a
practical and effective learning path to the financial personnel for their
ability transformation. The case teaching method has been introduced to China relatively
late, with few application in management accounting teaching. The teachers and
students are extremely lack of highquality case
teaching resources in this area, especially lack of cases and assessment
systems that use multidisciplinary knowledge to solve practical problems. The
educational features of CGMA have greatly filled this gap.
In the Outline of the 13th FiveYear Plan for Accounting Reform and Development released in 2016, the Ministry of Finance of China clearly stated
that the construction of a management accounting guidance system should be
strengthened, the application of management accounting should be popularized,
and the management efficiency of accounting should be improved. It is also
stated that to accelerate the training of management accounting talents, by
2020, to achieve the goal of 30,000 management accounting talents who are
proficient in wealth management, or good at management and decision making.
With the help of this book, the Association of International Certified Professional
Accountants expects to promote the overall bilingual teaching of CGMA
management accounting, and to contribute to the development of management
accounting and talent training in China.
CGMA Case Study Examination and Analysis (Operational Level) is based on the
CGMA Management Accounting Competency Framework, aiming to develop candidates abilities of management accounting application and help them
understand the business (including the business models) and its operating
environment, identify risks and opportunities faced by organizations,through
risk management and appropriate responses,help organizations seize the
opportunity to create value for stakeholders at all times.
從古到今,每個時代的改變都離不開工具和技術的革新。21世紀以來,信息技術和人工智能的迅速崛起正在醞釀掀起新一輪科技革命。人工智能的迅速發(fā)展將深刻地改變人類社會的生活,改變世界。2017年7月20日,國務院正式發(fā)布和印發(fā)了新一代人工智能發(fā)展規(guī)劃的通知。與新一代人工智能相關的學科發(fā)展、理論建模、技術創(chuàng)新、軟硬件升級等的整體推進,正在引發(fā)鏈式突破,推動經(jīng)濟社會各領域從數(shù)字化、網(wǎng)絡化向智能化加速躍升。
隨著人工智能的快速發(fā)展,財務領域中許多標準化的業(yè)務正在被電子系統(tǒng)所取代,大數(shù)據(jù)時代下數(shù)字化的電子操作模式造成了大量初級會計人員的過剩。同時,對于大型企業(yè)來說,財務共享中心的興起使他們能夠以一種規(guī);、標準化的方式處理會計核算業(yè)務,因此財務團隊的結構和規(guī)模將面臨重大調整。科技的快速發(fā)展是推動財務人員轉型的重要因素。
在中國從事管理會計教育10余載的CIMA(英國皇家特許管理會計師公會),于2017年與AICPA(美國注冊會計師協(xié)會)一起正式創(chuàng)立了國際注冊專業(yè)會計師公會(AICPA|CIMA)。CIMA,英國皇家特許管理會計師職業(yè)資格也隨之進一步演化升級為CGMA(全球特許管理會計師職業(yè)資格)。新公會旨在提升專業(yè)會計師的公信力,促進個人的職業(yè)發(fā)展和職業(yè)成功,拓展企業(yè)商務機遇,推動全球經(jīng)濟發(fā)展。在大數(shù)據(jù)時代,如何幫助中國的財務人員成功轉型,培養(yǎng)下一代的財務精英人才,滿足新時代的企業(yè)和政府對于管理會計師的急切需求,推動中國經(jīng)濟的發(fā)展,是我們在中國的成長使命之一。
本書很榮幸地邀請到了清華大學、香港中文大學、西安交通大學、廈門大學、中南財經(jīng)政法大學、中央財經(jīng)大學、江西財經(jīng)大學、天津財經(jīng)大學、西安外國語大學、上海立信會計金融學院、湖北經(jīng)濟學院十一所北亞區(qū)知名高校的名師參與匯編,開創(chuàng)性地完成了這本中英雙語教學著作。在此,我們對這十一所高校對中國管理會計教育事業(yè)的傾力支持和貢獻表示由衷的感謝!
我們希望以本書作為起點,與國內管理會計教育界的諸位同人一道,將CGMA教學案例的本地化開發(fā)變成一項持續(xù)的工作,不斷推陳出新,出版適用于不同層級人員學習需求的案例資源,以饗讀者。
國際注冊專業(yè)會計師公會 (The Association of International Certified Professional Accountants) 是全球最具影響力的專業(yè)會計師組織,由美國注冊會計師協(xié)會(AICPA)和英國皇家特許管理會計師公會(CIMA)強強聯(lián)合共同創(chuàng)立,旨在普及注冊專業(yè)會計師的公信力,促進其個人職業(yè)發(fā)展和職業(yè)成功,拓展企業(yè)商務機遇, 推動全球經(jīng)濟發(fā)展。國際注冊專業(yè)會計師公會代表全球公共會計和管理會計領域65萬名會員和學員, 倡導和捍衛(wèi)當下及未來的公共利益和商業(yè)可持續(xù)性。憑借廣泛的影響力、嚴謹?shù)淖黠L、豐富的資源,國際注冊專業(yè)會計師公會將在全球范圍內推進注冊會計師(CPA)、全球特許管理會計師(CGMA)及會計和財務專業(yè)人士的美譽度、職業(yè)勝任力和專業(yè)素質。 CIMA皇家特許管理會計師公會成立于1919年,是全球最大的、領先的管理會計師專業(yè)組織,在全球177個國家和地區(qū)擁有超過23.2萬名身居要職的會員和學員,他們遍布于各大工商企業(yè)、公共部門和非營利機構。CIMA 與雇主們緊密合作,致力于前沿研究,不斷更新專業(yè)資質、提升職業(yè)經(jīng)驗要求并持續(xù)推進職業(yè)發(fā)展,確保在招聘受過財務培訓的商界精英時成為雇主首選。專業(yè)水準和職業(yè)道德規(guī)范是CIMA各項活動的核心,每位會員和學員必須嚴格遵守穩(wěn)健的職業(yè)標準,成為正直誠信、富有專業(yè)技能和遠大愿景的復合型人才。 英國皇家特許管理會計師公會(CIMA)與美國注冊會計師協(xié)會(AICPA)聯(lián)合創(chuàng)建了全球特許管理會計師(CGMA)頭銜。CGMA代表全球品質標準,致力于進一步提升管理會計職業(yè)的影響力。該頭銜授予德才兼?zhèn)洹⒖思鹤月傻捻敿夤芾頃嫀,肯定他們(yōu)橥苿庸緩妱艠I(yè)績表現(xiàn)所作的貢獻。
上冊Preface 序 Part1: The Introduction of CGMA Exam 第一部分:CGMA考試簡介 CGMA Exams and Its Operational Case Study Exam CGMA 考試及運營級案例分析考 CGMA Syllabus CGMA的大綱結構 Lead Learing Outcomes 學習成果 Structure of the Assessments 考試框架 Exam Information and Timetable 考試信息和時間表 The Operational Case Study Exam 運營級案例分析考試 Operational Case Study Exam Grade Descriptions 運營級案例分析考試成績描述
Part2: The CGMAs Oprational Level Case 第二部分:CGMA運營級案例 Case1 First Class Bakery 案例一 至臻糕點公司 Background Materials 背景材料 Variant 1 試卷一 Variant 1 Suggested Answers 試卷一 參考答案 Variant 1 Marking Guidance 試卷一 評分指南 廈門大學名師解惑 Variant 2 試卷二 Variant 2 Suggested Answer 試卷二參考答案 Variant 2 Marking Guidance 試卷二 評分指南 廈門大學名師解惑 Variant 3 試卷三 Variant 3 Suggested Answers 試卷三參考答案 Variant 3 Marking Guidance 試卷三 評分指南 廈門大學名師解惑 Variant 4 試卷四 Variant 4 Suggested Answers 試卷四參考答案 Variant 4 Marking Guidance 試卷四 評分指南 中南財經(jīng)政法大學名師解惑 Variant 5 試卷五 Variant 5 Suggested Answers 試卷五 參考答案 Variant 5 Marking Guidance 試卷五 評分指南 中南財經(jīng)政法大學名師解惑
Case 2 Sanchez Navarra 案例二 桑切斯·納瓦娜公司 Background Materials 背景材料 Variant 1 試卷一 Variant 1 Suggested Answers 試卷一 參考答案 Variant 1 Marking Guidance 試卷一 評分指南 中央財經(jīng)大學名師解惑 Variant 2 試卷二 Variant 2 Suggested Answer 試卷二參考答案 Variant 2 Marking Guidance 試卷二 評分指南 中央財經(jīng)大學名師解惑 Variant 3 試卷三 Variant 3 Suggested Answers 試卷三參考答案 Variant 3 Marking Guidance 試卷三 評分指南 西安交通大學名師解惑 Variant 4 試卷四 Variant 4 Suggested Answers 試卷四 參考答案 Variant 4 Marking Guidance 試卷四 評分指南 西安交通大學名師解惑 Variant 5 試卷五 Variant 5 Suggested Answers 試卷五 參考答案 Variant 5 Marking Guidance 試卷五 評分指南 西安交通大學名師解惑
Case 3 Wise Choice Hotels 案例三 智選酒店 Background Materials 背景材料 Variant 1 試卷一 Variant 1 Suggested Answers 試卷一 參考答案 Variant 1 Marking Guidance 試卷一 評分指南 上海立信會計金融學院名師解惑 Variant 2 試卷二 Variant 2 Suggested Answer 試卷二參考答案 Variant 2 Marking Guidance 試卷二 評分指南 上海立信會計金融學院名師解惑 Variant 3 試卷三 Variant 3 Suggested Answers 試卷三參考答案 Variant 3 Marking Guidance 試卷三 評分指南 湖北經(jīng)濟學院名師解惑 Variant 4 試卷四 Variant 4 Suggested Answers 試卷四 參考答案 Variant 4 Marking Guidance 試卷四 評分指南 湖北經(jīng)濟學院名師解惑 Variant 5 試卷五 Variant 5 Suggested Answers 試卷五 參考答案 Variant 5 Marking Guidance 試卷五 評分指南 湖北經(jīng)濟學院名師解惑 下冊 Case 4 Marici Power 案例四 摩利茲能源公司 Background Materials 背景材料 Variant 1 試卷一 Variant 1 Suggested Answers 試卷一 參考答案 Variant 1 Marking Guidance 試卷一 評分指南 江西財經(jīng)大學名師解惑 Variant 2 試卷二 Variant 2 Suggested Answer 試卷二參考答案 Variant 2 Marking Guidance 試卷二 評分指南 江西財經(jīng)大學名師解惑 Variant 3 試卷三 Variant 3 Suggested Answers 試卷三參考答案 Variant 3 Marking Guidance 試卷三 評分指南 江西財經(jīng)大學名師解惑 Variant 4 試卷四 Variant 4 Suggested Answers 試卷四 參考答案 Variant 4 Marking Guidance 試卷四 評分指南 天津財經(jīng)大學名師解惑 Variant 5 試卷五 Variant 5 Suggested Answers 試卷五 參考答案 Variant 5 Marking Guidance 試卷五 評分指南 天津財經(jīng)大學名師解惑
Case 5 Mavis Venderby 案例五 梅維斯·文德柏公司 Background Materials 背景材料 Variant 1 試卷一 Variant 1 Suggested Answers 試卷一 參考答案 Variant 1 Marking Guidance 試卷一 評分指南 香港中文大學名師解惑 Variant 2 試卷二 Variant 2 Suggested Answer 試卷二參考答案 Variant 2 Marking Guidance 試卷二 評分指南 香港中文大學名師解惑 Variant 3 試卷三 Variant 3 Suggested Answers 試卷三參考答案 Variant 3 Marking Guidance 試卷三 評分指南 西安外國語大學名師解惑 Variant 4 試卷四 Variant 4 Suggested Answers 試卷四 參考答案 Variant 4 Marking Guidance 試卷四 評分指南 西安外國語大學名師解惑 Variant 5 試卷五 Variant 5 Suggested Answers 試卷五 參考答案 Variant 5 Marking Guidance 試卷五 評分指南 西安外國語大學名師解惑 附錄 CGMA管理會計能力框架
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