高才财经培训-CMA Part3学习指导.pdf

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1、CMALearningOutcomeStatementsCMAPROGRAMLearningOutcomeStatements(effective7/1/04;updated11/07)Part3StrategicManagementPage1©2008InstituteofCertifiedManagementAccountantsCMALearningOutcomeStatementsSectionA.StrategicPlanning(LevelB)Part3–SectionA.1.StrategicandtacticalplanningTheca

2、ndidateshouldbeableto:a.discusshowstrategicplanningdeterminesthepathanorganizationchoosesforattainingitslong-termgoalsandmissionsb.identifythetimeframeappropriateforastrategicplanc.identifytheexternalfactorsthatshouldbeanalyzedduringthestrategicplanningprocessandunderstandhowthis

3、analysisleadstorecognitionoforganizationalopportunities,limitations,andthreatsdidentifytheinternalfactorsthatshouldbeanalyzedduringthestrategicplanningprocessandexplainhowthisanalysisleadstorecognitionoforganizationalstrengths,weaknesses,andcompetitiveadvantagese.demonstrateanund

4、erstandingofhowtheanalysisofexternalandinternalfactorsleadstothedevelopmentoftheoverallorganizationalmissionandthatthismissionleadstotheformulationoflong-termbusinessobjectivessuchasbusinessdiversification,theadditionordeletionofproductlines,orthepenetrationofnewmarketsf.identify

5、theroleofcapitalbudgetingandcapacityplanninginthestrategicplanningprocessg.explainwhyshort-termobjectives,tacticsforachievingtheseobjectives,andoperationalplanning(masterbudget)mustbecongruentwiththestrategicplanandcontributetotheachievementoflong-termstrategicgoalsh.explainwhype

6、rformancemeasurementandotherreportingsystemsmustbecongruentwithandsupportmeasurementofprogressonstrategicandoperationalmeasuresi.identifythecharacteristicsofsuccessfulstrategic/tacticalplanningj.definecontingencyplanninganddiscussitsimportance,particularlywherechangesinexternalfa

7、ctorsmightadverselyimpactstrategicplansPart3–SectionA.2.ManufacturingparadigmsThecandidateshouldbeableto:a.defineajust-in-timesystemanddescribeitscentralpurposeb.identifytheoperationalbenefitsofimplementingajust-in-timesystemc.definethetermkanbananddescribehowkanbanisusedinajust-

8、in-timesystemd.demonstrateanunderstandin