Institute of Certified Management Accountants
　　注册管理会计师协会
　　B. Planning, Budgeting and Forecasting (30 - Levels A, B, and C)
　　规划、预算和预测 (30 - A、B和C级)
　　

1. Strategic Planning
　　战略规划
　　a. Analysis of external and internal factors affecting strategy
　　分析影响战略的内部和外部因素
　　b. Long-term mission and goals
　　长期使命与目标
　　c. Alignment of tactics with long-term strategic goals
　　根据长期战略目标调整策略
　　d. Strategic planning models and analytical techniques
　　战略规划模型与分析技术
　　e. Characteristics of successful strategic planning process
　　的战略规划制定过程所具备的特性
2. Budgeting concepts
　　预算概念
　　a. Operations and performance goals
　　经营和业绩目标
　　b. Characteristics of a successful budget process
　　的预算编制过程所具备的特性
　　c. Resource allocation
　　资源分配
　　d. Other budgeting concepts
　　其他预算概念
3. Forecasting techniques
　　预测技术
　　a. Regression analysis
　　回归分析
　　b. Learning curve analysis
　　学习曲线分析
　　c. Expected value
　　期望值