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.
从古到今，每个时代的改变都离不开工具和技术的革新。21世纪以来，信息技术和人工智能的迅速崛起正在酝酿掀起新一轮科技革命。人工智能的迅速发展将深刻地改变人类社会的生活，改变世界。2017年7月20日，国务院正式发布和印发了新一代人工智能发展规划的通知。与新一代人工智能相关的学科发展、理论建模、技术创新、软硬件升级等的整体推进，正在引发链式突破，推动经济社会各领域从数字化、网络化向智能化加速跃升。
随着人工智能的快速发展，财务领域中许多标准化的业务正在被电子系统所取代，大数据时代下数字化的电子操作模式造成了大量初级会计人员的过剩。同时，对于大型企业来说，财务共享中心的兴起使他们能够以一种规模化、标准化的方式处理会计核算业务，因此财务团队的结构和规模将面临重大调整。科技的快速发展是推动财务人员转型的重要因素。
在中国从事管理会计教育10余载的CIMA（英国皇家特许管理会计师公会），于2017年与AICPA（美国注册会计师协会）一起正式创立了国际注册专业会计师公会（AICPA|CIMA）。CIMA，英国皇家特许管理会计师职业资格也随之进一步演化升级为CGMA（全球特许管理会计师职业资格）。新公会旨在提升专业会计师的公信力，促进个人的职业发展和职业成功，拓展企业商务机遇，推动全球经济发展。在大数据时代，如何帮助中国的财务人员成功转型，培养下一代的财务精英人才，满足新时代的企业和政府对于管理会计师的急切需求，推动中国经济的发展，是我们在中国的成长使命之一。
本书很荣幸地邀请到了清华大学、香港中文大学、西安交通大学、厦门大学、中南财经政法大学、中央财经大学、江西财经大学、天津财经大学、西安外国语大学、上海立信会计金融学院、湖北经济学院十一所北亚区知名高校的名师参与汇编，开创性地完成了这本中英双语教学著作。在此，我们对这十一所高校对中国管理会计教育事业的倾力支持和贡献表示由衷的感谢！
我们希望以本书作为起点，与国内管理会计教育界的诸位同人一道，将CGMA教学案例的本地化开发变成一项持续的工作，不断推陈出新，出版适用于不同层级人员学习需求的案例资源，以飨读者。
国际注册专业会计师公会 (The Association of International Certified Professional Accountants) 是全球最具影响力的专业会计师组织，由美国注册会计师协会（AICPA）和英国皇家特许管理会计师公会（CIMA）强强联合共同创立，旨在普及注册专业会计师的公信力，促进其个人职业发展和职业成功，拓展企业商务机遇, 推动全球经济发展。国际注册专业会计师公会代表全球公共会计和管理会计领域65万名会员和学员, 倡导和捍卫当下及未来的公共利益和商业可持续性。凭借广泛的影响力、严谨的作风、丰富的资源，国际注册专业会计师公会将在全球范围内推进注册会计师（CPA）、全球特许管理会计师（CGMA）及会计和财务专业人士的美誉度、职业胜任力和专业素质。
CIMA皇家特许管理会计师公会成立于1919年，是全球最大的、领先的管理会计师专业组织，在全球177个国家和地区拥有超过23.2万名身居要职的会员和学员，他们遍布于各大工商企业、公共部门和非营利机构。CIMA 与雇主们紧密合作，致力于前沿研究，不断更新专业资质、提升职业经验要求并持续推进职业发展，确保在招聘受过财务培训的商界精英时成为雇主首选。专业水准和职业道德规范是CIMA各项活动的核心，每位会员和学员必须严格遵守稳健的职业标准，成为正直诚信、富有专业技能和远大愿景的复合型人才。
英国皇家特许管理会计师公会（CIMA）与美国注册会计师协会（AICPA）联合创建了全球特许管理会计师（CGMA）头衔。CGMA代表全球品质标准，致力于进一步提升管理会计职业的影响力。该头衔授予德才兼备、克己自律的顶尖管理会计师，肯定他们为推动公司强劲业绩表现所作的贡献。
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