{"id":26627,"date":"2025-07-28T11:41:15","date_gmt":"2025-07-28T11:41:15","guid":{"rendered":"https:\/\/cfofactory.com\/?post_type=live-courses&p=26627"},"modified":"2026-02-18T11:04:49","modified_gmt":"2026-02-18T11:04:49","slug":"cma-part-1","status":"publish","type":"live-courses","link":"https:\/\/cfofactory.com\/ar\/live-courses\/cma-part-1\/","title":{"rendered":"CMA\u00ae \u2013 Certified Management Accountant Part 1"},"content":{"rendered":"
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\ud83d\udccc \u0645\u0627 \u0647\u0648 CMA\u00ae?<\/strong><\/p>\n

\u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CMA<\/strong>\u00ae)<\/strong> \u0639\u0627\u0644\u0645\u064a\u0627 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong>\u0627\u0644\u062a\u064a \u062a\u0645\u0646\u062d\u0647\u0627 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (IMA) \u060c \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/strong>.<\/p>\n

\u0639\u0644\u0649 \u0639\u0643\u0633 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u060c CMA\u00ae \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639 \u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u2014\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631 \u060c \u0648\u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/strong>.<\/p>\n

\u0648\u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0646 \u0627\u062b\u0646\u064a\u0646 \u0645\u0646 \u0623\u062c\u0632\u0627\u0621 \u0627\u0644\u0627\u0645\u062a\u062d\u0627\u0646<\/strong>:<\/p>\n

    \n
  1. \u0627\u0644\u062c\u0632\u0621 1:<\/strong> \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0623\u062f\u0627\u0621 Analytics<\/li>\n
  2. \u0627\u0644\u062c\u0632\u0621 2:<\/strong> \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n<\/ol>\n
    \n

    CMA \u0627\u0644\u0645\u062d\u062a\u0648\u0649:<\/u><\/p>\n

    \u00a0<\/u>Part 1: Financial Planning, Performance & Analytics<\/u><\/p>\n

      \n
    • Cost management<\/u><\/li>\n
    • Budgeting and forecasting<\/u><\/li>\n
    • Performance management<\/u><\/li>\n
    • Internal controls<\/u><\/li>\n
    • Technology and analytics<\/u><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
      \n
      \n

      \ud83d\udccc <\/strong>\u0644\u0645\u0627\u0630\u0627 \u062a\u062e\u062a\u0627\u0631 CMA\u00ae?<\/strong><\/p>\n

      \u2714 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0639\u0627\u0644\u0645\u064a
      \nCMA \u0645\u0642\u0628\u0648\u0644\u0629 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 100 \u062f\u0648\u0644\u0629 \u060c \u0641\u062a\u062d \u0627\u0644\u0623\u0628\u0648\u0627\u0628 \u0639\u0644\u0649 \u0648\u0638\u0627\u0626\u0641 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n

      \u2714 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0648\u0638\u064a\u0641\u064a<\/strong>
      \nCMAs \u0633\u0639\u0649 \u0628\u0639\u062f \u0645\u0646 \u0643\u0628\u0627\u0631 \u0623\u062f\u0648\u0627\u0631 \u0645\u062b\u0644 \u0645\u062f\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644, FP&A \u0627\u0644\u0645\u062d\u0644\u0644 \u062a\u062d\u0643\u0645 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong>.<\/p>\n

      \u2714 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0631\u0643\u064a\u0632<\/strong>
      \nCMA \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u2014\u0641\u0625\u0646\u0647 \u064a\u0624\u0647\u0644\u0643 \u0625\u0644\u0649 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u060c \u0648\u0634\u0643\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n

      \u2714 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0637\u0631\u064a\u0642<\/strong>
      \n\u0634\u0647\u0627\u062f\u0629 \u064a\u062a\u0637\u0644\u0628 \u0641\u0642\u0637 \u0627\u062b\u0646\u064a\u0646 \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062d\u0627\u0646\u0627\u062a<\/strong>\u0648 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u0643\u0627\u0645\u0644\u0629 \u0641\u064a 12-18 \u0634\u0647\u0631\u0627<\/strong>.<\/p>\n


      \n\ud83d\udccc <\/strong>\u0627\u0644\u0630\u064a \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u0633\u0639\u0649 CMA\u00ae?<\/strong><\/p>\n

      CMA\u00ae \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0647\u0648 \u0645\u062b\u0627\u0644\u064a \u0645\u0646 \u0623\u062c\u0644:<\/p>\n

        \n
      • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u0631\u064a\u062c\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0631\u063a\u0628\u0648\u0646 \u0641\u064a \u0628\u0646\u0627\u0621 \u062d\u064a\u0627\u062a\u0647\u0645 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a.<\/li>\n
      • \u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 (2-5 \u0633\u0646\u0648\u0627\u062a \u062e\u0628\u0631\u0629<\/strong>)<\/strong> \u062a\u0647\u062f\u0641 \u0644\u0634\u063a\u0644 \u0627\u0644\u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0642\u064a\u0627\u062f\u064a\u0629.<\/li>\n
      • \u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0648\u062d\u062f\u0627\u062a \u062a\u062d\u0643\u0645, & \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0631\u063a\u0628\u0648\u0646 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629.<\/li>\n
      • \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0644\u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u0630\u064a\u0646 \u064a\u0631\u063a\u0628\u0648\u0646 \u0641\u064a \u0627\u0643\u062a\u0633\u0627\u0628 \u0645\u064a\u0632\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0642\u0628\u0644 \u062f\u062e\u0648\u0644 \u0633\u0648\u0642 \u0627\u0644\u0639\u0645\u0644.<\/li>\n
      • \u062a\u0637\u0645\u062d CFOs \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0629 \u2013 \u0645\u0646\u0630 \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u064a\u0646\u0633\u062c\u0645 \u0645\u0639 \u0623\u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.<\/li>\n<\/ul>\n


        \n\ud83d\udccc <\/strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u0647\u0644\u064a\u0629<\/strong><\/p>\n

        \u0644\u0643\u0633\u0628 CMA\u00ae \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u0631\u0634\u062d\u064a\u0646 \u064a\u062c\u0628 \u0623\u0646:<\/p>\n

          \n
        1. \u0639\u0642\u062f \u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 (\u0641\u064a \u0623\u064a \u0645\u062c\u0627\u0644 \u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\/\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0648 \u0627\u0644\u0645\u0641\u0636\u0644).<\/li>\n
        2. \u0639\u0636\u0648 \u0641\u064a \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (IMA).<\/li>\n
        3. \u062a\u0645\u0631 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u0645\u062a\u062d\u0627\u0646 \u0623\u062c\u0632\u0627\u0621.<\/li>\n<\/ol>\n

           <\/p>\n

          \ud83d\udccc <\/strong>CMA\u00ae \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0627\u0645\u062a\u062d\u0627\u0646<\/strong><\/p>\n

            \n
          • \u0627\u0645\u062a\u062d\u0627\u0646 \u0647\u064a\u0643\u0644: \u062c\u0632\u0626\u064a\u0646 (\u062c\u0632\u0621 1 \u0648 \u062c\u0632\u0621 2)<\/li>\n
          • \u0627\u0644\u0634\u0643\u0644: 100 \u0623\u0633\u0626\u0644\u0629 \u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0646 \u0645\u062a\u0639\u062f\u062f + 2 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0644\u064a\u0629<\/li>\n
          • \u0627\u0645\u062a\u062d\u0627\u0646 \u0646\u0627\u0641\u0630\u0629: \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \/ \u064a\u0646\u0627\u064a\u0631\u2013\u0634\u0628\u0627\u0637 \/ \u0641\u0628\u0631\u0627\u064a\u0631 \u060c \u0623\u064a\u0627\u0631 \/ \u0645\u0627\u064a\u0648\u2013\u062d\u0632\u064a\u0631\u0627\u0646 \/ \u064a\u0648\u0646\u064a\u0647 \u060c \u0623\u064a\u0644\u0648\u0644 \/ \u0633\u0628\u062a\u0645\u0628\u0631\u2013\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 \/ \u0623\u0643\u062a\u0648\u0628\u0631<\/li>\n
          • \u0645\u062f\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631: 4 \u0633\u0627\u0639\u0627\u062a (3 \u0633\u0627\u0639\u0627\u062a \u0645\u0643\u0633 + 1 \u0633\u0627\u0639\u0629 \u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a)<\/li>\n
          • \u062f\u0631\u062c\u0629 \u0627\u0644\u0646\u062c\u0627\u062d: 360 \u0645\u0646 500<\/li>\n<\/ul>\n

             <\/p>\n

            \ud83d\udccc <\/strong>\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0645\u0639 CMA\u00ae<\/strong><\/p>\n

            \u0628\u0639\u062f \u062d\u0635\u0648\u0644\u0647 \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0629 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u064a\u0645\u0643\u0646 \u0645\u062a\u0627\u0628\u0639\u0629 \u0623\u062f\u0648\u0627\u0631 \u0645\u062b\u0644:<\/p>\n

              \n
            • \u0627\u0644\u0645\u062d\u0644\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/li>\n
            • \u0645\u062d\u0627\u0633\u0628 \u062a\u0643\u0627\u0644\u064a\u0641<\/li>\n
            • \u062a\u062d\u0643\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li>\n
            • \u0645\u062f\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644<\/li>\n
            • FP&A \u0627\u0644\u0645\u062d\u0644\u0644 (\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644)<\/li>\n
            • \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/li>\n
            • \u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/li>\n
            • \u0648\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a (CFO)<\/li>\n<\/ul>\n

              \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0628\u0646\u0634\u0627\u0637 \u062a\u0623\u062c\u064a\u0631 CMAs \u062a\u0634\u0645\u0644:<\/p>\n

                \n
              • \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a (\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a)<\/li>\n
              • \u0627\u0644\u062a\u0635\u0646\u064a\u0639<\/li>\n
              • \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c<\/li>\n
              • \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629<\/li>\n
              • \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627<\/li>\n
              • \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629<\/li>\n<\/ul>\n

                 <\/p>\n

                \ud83d\udccc \u0645\u0641\u062a\u0627\u062d \u0627\u0644\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u062c\u0627\u0647\u0632\u0629<\/strong><\/p>\n

                CMA\u00ae \u0634\u0647\u0627\u062f\u0629 \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u062f \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u2014\u0647\u0648 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u062c\u0648\u0627\u0632 \u0627\u0644\u0633\u0641\u0631 \u0625\u0644\u0649 \u0623\u062f\u0648\u0627\u0631 \u0642\u064a\u0627\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong>. \u0645\u0639 \u062a\u0631\u0643\u064a\u0632 \u0642\u0648\u064a \u0639\u0644\u0649 \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631, \u062a\u062d\u0644\u064a\u0644\u0627\u062a, \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u064a, CMA \u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u0647\u064a \u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u064a \u0627\u0644\u0637\u0644\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0647\u0628 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n

                \ud83d\udc49 \u0625\u0630\u0627 \u0643\u0646\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u062a\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0627\u0631\u062a\u0642\u0627\u0621 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0643 \u0648 \u062e\u0637\u0648\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0642\u064a\u0627\u062f\u064a\u0629 \u060c CMA\u00ae \u0647\u0648 \u0627\u0644\u062e\u064a\u0627\u0631 \u0627\u0644\u0635\u062d\u064a\u062d \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0643.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

                \ud83d\udccc What is CMA\u00ae? 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