{"id":29348,"date":"2026-09-15T10:15:00","date_gmt":"2026-09-15T03:15:00","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=29348"},"modified":"2026-09-15T17:21:36","modified_gmt":"2026-09-15T10:21:36","slug":"chung-chi-cma-la-gi","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/chung-chi-cma-la-gi","title":{"rendered":"Ch\u1ee9ng ch\u1ec9 CMA l\u00e0 g\u00ec, thi m\u1ea5y ph\u1ea7n v\u00e0 m\u1edf ra v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c n\u00e0o?"},"content":{"rendered":"

Ng\u00e0y c\u00e0ng nhi\u1ec1u tin tuy\u1ec3n d\u1ee5ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p ghi th\u00eam d\u00f2ng “\u01b0u ti\u00ean \u1ee9ng vi\u00ean c\u00f3 CMA”. Nhi\u1ec1u ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n nghe t\u00ean nh\u01b0ng ch\u01b0a r\u00f5 ch\u1ee9ng ch\u1ec9 CMA l\u00e0 g\u00ec<\/strong>, do t\u1ed5 ch\u1ee9c n\u00e0o c\u1ea5p, thi m\u1ea5y ph\u1ea7n v\u00e0 kh\u00e1c g\u00ec ACCA hay ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng. B\u00e0i vi\u1ebft tr\u1ea3 l\u1eddi t\u1eebng c\u00e2u h\u1ecfi \u0111\u00f3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

\"ch\u1ee9ng<\/p>\n

\n

T\u1ed5ng quan nhanh<\/strong><\/p>\n

\u2013 CMA vi\u1ebft t\u1eaft c\u1ee7a Certified Management Accountant, do Vi\u1ec7n K\u1ebf to\u00e1n Qu\u1ea3n tr\u1ecb Hoa K\u1ef3 (IMA) c\u1ea5p.<\/p>\n

\u2013 Ch\u01b0\u01a1ng tr\u00ecnh g\u1ed3m hai ph\u1ea7n thi, k\u00e8m y\u00eau c\u1ea7u b\u1eb1ng c\u1ea5p v\u00e0 hai n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf.<\/p>\n

\u2013 Tr\u1ecdng t\u00e2m l\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u00e0 ph\u00e2n t\u00edch ph\u1ee5c v\u1ee5 ra quy\u1ebft \u0111\u1ecbnh, kh\u00f4ng ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

\u2013 \u0110\u00e2y l\u00e0 ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf, kh\u00f4ng thay th\u1ebf ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 m\u00e0 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam y\u00eau c\u1ea7u \u1edf m\u1ed9t s\u1ed1 v\u1ecb tr\u00ed.<\/p>\n<\/div>\n

1. Ch\u1ee9ng ch\u1ec9 CMA l\u00e0 g\u00ec v\u00e0 do t\u1ed5 ch\u1ee9c n\u00e0o c\u1ea5p?<\/h2>\n

CMA l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a Certified Management Accountant, ti\u1ebfng Vi\u1ec7t g\u1ecdi l\u00e0 K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn (Certified Management Accountant \u2013 CMA). \u0110\u01a1n v\u1ecb c\u1ea5p l\u00e0 Institute of Management Accountants (IMA), hi\u1ec7p h\u1ed9i ngh\u1ec1 nghi\u1ec7p th\u00e0nh l\u1eadp n\u0103m 1919 t\u1ea1i Hoa K\u1ef3. Kh\u00e1c c\u00e1c ch\u1ee9ng ch\u1ec9 nghi\u00eang v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 b\u00e1o c\u00e1o ra b\u00ean ngo\u00e0i, ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y t\u1eadp trung v\u00e0o ph\u1ea7n vi\u1ec7c b\u00ean trong doanh nghi\u1ec7p: l\u1eadp k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch, \u0111o l\u01b0\u1eddng hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u01b0a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0o quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n

N\u00f3i c\u00e1ch kh\u00e1c, ng\u01b0\u1eddi gi\u1eef danh hi\u1ec7u \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi “n\u00ean l\u00e0m g\u00ec ti\u1ebfp theo” ch\u1ee9 kh\u00f4ng ch\u1ec9 “k\u1ef3 v\u1eeba r\u1ed3i \u0111\u00e3 x\u1ea3y ra chuy\u1ec7n g\u00ec”. \u0110\u00f3 l\u00e0 l\u00fd do CMA xu\u1ea5t hi\u1ec7n trong y\u00eau c\u1ea7u tuy\u1ec3n d\u1ee5ng c\u1ee7a kh\u1ed1i t\u00e0i ch\u00ednh doanh nghi\u1ec7p nhi\u1ec1u h\u01a1n c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

Ph\u00e2n bi\u1ec7t CMA Hoa K\u1ef3 v\u00e0 CMA Australia<\/h3>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn. T\u1ea1i Australia c\u00f3 Institute of Certified Management Accountants (ICMA Australia) c\u0169ng c\u1ea5p danh hi\u1ec7u vi\u1ebft t\u1eaft CMA. Hai t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp, kh\u00e1c nhau v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh h\u1ecdc v\u00e0 m\u1ea1ng l\u01b0\u1edbi h\u1ed9i vi\u00ean; gi\u1eefa IMA v\u00e0 ICMA Australia kh\u00f4ng c\u00f3 c\u01a1 ch\u1ebf c\u00f4ng nh\u1eadn l\u1eabn nhau.<\/p>\n

V\u00ec v\u1eady, tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd m\u1ed9t kh\u00f3a \u00f4n “CMA” t\u1ea1i Vi\u1ec7t Nam, b\u1ea1n n\u00ean h\u1ecfi r\u00f5 trung t\u00e2m \u0111\u00e0o t\u1ea1o \u0111ang chu\u1ea9n b\u1ecb cho k\u1ef3 thi c\u1ee7a t\u1ed5 ch\u1ee9c n\u00e0o. Khi nh\u00e0 tuy\u1ec3n d\u1ee5ng ghi “CMA” trong m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c, ph\u1ea7n l\u1edbn tr\u01b0\u1eddng h\u1ee3p t\u1ea1i Vi\u1ec7t Nam l\u00e0 mu\u1ed1n n\u00f3i t\u1edbi ch\u1ee9ng ch\u1ec9 c\u1ee7a IMA Hoa K\u1ef3.<\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n d\u1ef1 thi v\u00e0 l\u1ed9 tr\u00ecnh ho\u00e0n t\u1ea5t ch\u01b0\u01a1ng tr\u00ecnh<\/h2>\n

IMA \u0111\u1eb7t ra b\u1ed9 \u0111i\u1ec1u ki\u1ec7n kh\u00e1 r\u00f5 r\u00e0ng cho ng\u01b0\u1eddi mu\u1ed1n l\u1ea5y ch\u1ee9ng ch\u1ec9 CMA. \u1ee8ng vi\u00ean c\u1ea7n l\u00e0 h\u1ed9i vi\u00ean \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u1ee7a IMA, \u0111\u0103ng k\u00fd v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh, r\u1ed3i thi hai ph\u1ea7n theo th\u1ee9 t\u1ef1 t\u00f9y ch\u1ecdn. \u0110i k\u00e8m k\u1ef3 thi l\u00e0 y\u00eau c\u1ea7u h\u1ecdc v\u1ea5n v\u00e0 kinh nghi\u1ec7m m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi b\u1ecf s\u00f3t khi m\u1edbi t\u00ecm hi\u1ec3u.<\/p>\n

\u2013 V\u1ec1 h\u1ecdc v\u1ea5n, \u1ee9ng vi\u00ean c\u1ea7n b\u1eb1ng c\u1eed nh\u00e2n t\u1eeb tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, ho\u1eb7c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p li\u00ean quan \u0111\u01b0\u1ee3c IMA ch\u1ea5p nh\u1eadn.<\/p>\n

\u2013 V\u1ec1 kinh nghi\u1ec7m, \u1ee9ng vi\u00ean ph\u1ea3i ho\u00e0n t\u1ea5t hai n\u0103m l\u00e0m vi\u1ec7c li\u00ean t\u1ee5c trong k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ho\u1eb7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/p>\n

\u2013 Kinh nghi\u1ec7m c\u00f3 th\u1ec3 t\u00edch l\u0169y tr\u01b0\u1edbc khi thi, ho\u1eb7c trong v\u00f2ng b\u1ea3y n\u0103m k\u1ec3 t\u1eeb khi thi \u0111\u1ea1t c\u1ea3 hai ph\u1ea7n.<\/p>\n

\u2013 Sau khi ghi danh, \u1ee9ng vi\u00ean c\u00f3 ba n\u0103m \u0111\u1ec3 thi \u0111\u1ea1t hai ph\u1ea7n v\u00e0 b\u1ea3y n\u0103m ho\u00e0n t\u1ea5t \u0111i\u1ec1u ki\u1ec7n h\u1ecdc v\u1ea5n c\u00f9ng kinh nghi\u1ec7m.<\/p>\n

C\u00e1c m\u1ed1c th\u1eddi gian tr\u00ean cho th\u1ea5y ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf cho ng\u01b0\u1eddi v\u1eeba \u0111i l\u00e0m v\u1eeba h\u1ecdc, ch\u1ee9 kh\u00f4ng d\u00e0nh cho sinh vi\u00ean mu\u1ed1n l\u1ea5y ch\u1ee9ng ch\u1ec9 ngay khi ra tr\u01b0\u1eddng. N\u1ebfu \u0111ang c\u00e2n nh\u1eafc h\u01b0\u1edbng \u0111i n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c tin tuy\u1ec3n d\u1ee5ng vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n<\/a> \u0111ang \u0111\u0103ng tr\u00ean CareerLink \u0111\u1ec3 xem doanh nghi\u1ec7p y\u00eau c\u1ea7u g\u00ec \u1edf t\u1eebng c\u1ea5p b\u1eadc.<\/p>\n

M\u1ed9t \u0111i\u1ec3m n\u1eefa l\u00e0 ch\u1ee9ng ch\u1ec9 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb v\u0129nh vi\u1ec5n n\u1ebfu b\u1ecf m\u1eb7c. Ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p CMA ph\u1ea3i duy tr\u00ec t\u01b0 c\u00e1ch h\u1ed9i vi\u00ean IMA v\u00e0 b\u00e1o c\u00e1o 30 gi\u1edd c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c ngh\u1ec1 nghi\u1ec7p (CPE) m\u1ed7i n\u0103m, trong \u0111\u00f3 t\u1ed1i thi\u1ec3u hai gi\u1edd v\u1ec1 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/p>\n

3. C\u1ea5u tr\u00fac k\u1ef3 thi ch\u1ee9ng ch\u1ec9 CMA g\u1ed3m nh\u1eefng ph\u1ea7n n\u00e0o?<\/h2>\n

K\u1ef3 thi g\u1ed3m hai ph\u1ea7n \u0111\u1ed9c l\u1eadp, thi tr\u00ean m\u00e1y t\u00ednh t\u1ea1i trung t\u00e2m kh\u1ea3o th\u00ed Prometric, v\u1edbi ba \u0111\u1ee3t trong n\u0103m r\u01a1i v\u00e0o th\u00e1ng 1\u20132, th\u00e1ng 5\u20136 v\u00e0 th\u00e1ng 9\u201310. M\u1ed7i ph\u1ea7n k\u00e9o d\u00e0i b\u1ed1n ti\u1ebfng, g\u1ed3m 100 c\u00e2u tr\u1eafc nghi\u1ec7m v\u00e0 m\u1ed9t ph\u1ea7n b\u00e0i t\u1eadp t\u00ecnh hu\u1ed1ng. Th\u00ed sinh c\u1ea7n \u0111\u1ea1t t\u1ed1i thi\u1ec3u 50% ph\u1ea7n tr\u1eafc nghi\u1ec7m m\u1edbi \u0111\u01b0\u1ee3c chuy\u1ec3n sang ph\u1ea7n t\u00ecnh hu\u1ed1ng.<\/p>\n

T\u1eeb n\u0103m 2026, IMA thay ph\u1ea7n t\u1ef1 lu\u1eadn truy\u1ec1n th\u1ed1ng b\u1eb1ng c\u00e2u h\u1ecfi t\u00ecnh hu\u1ed1ng (Case-Based Questions \u2013 CBQ) d\u00f9ng thao t\u00e1c nh\u1eadp s\u1ed1 v\u00e0 k\u00e9o th\u1ea3 thay v\u00ec vi\u1ebft b\u00e0i. K\u1ec3 t\u1eeb \u0111\u1ee3t thi th\u00e1ng 9\u201310\/2026, \u0111\u1ec1 ti\u1ebfng Anh t\u1ea1i khu v\u1ef1c ch\u00e2u \u00c1 \u2013 Th\u00e1i B\u00ecnh D\u01b0\u01a1ng, trong \u0111\u00f3 c\u00f3 Vi\u1ec7t Nam, chuy\u1ec3n h\u1eb3n sang CBQ. Ph\u1ea7n tr\u1eafc nghi\u1ec7m v\u00e0 khung n\u1ed9i dung gi\u1eef nguy\u00ean n\u00ean t\u00e0i li\u1ec7u \u00f4n c\u0169 v\u1eabn d\u00f9ng \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ph\u1ea7n thi<\/th>\nM\u1ea3ng n\u1ed9i dung<\/th>\nT\u1ef7 tr\u1ecdng<\/th>\n<\/tr>\n<\/thead>\n
Part 1 \u2013 Financial Planning, Performance, and Analytics<\/td>\nB\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i ngo\u1ea1i<\/td>\n15%<\/td>\n<\/tr>\n
L\u1eadp k\u1ebf ho\u1ea1ch, ng\u00e2n s\u00e1ch v\u00e0 d\u1ef1 b\u00e1o<\/td>\n20%<\/td>\n<\/tr>\n
Qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng<\/td>\n20%<\/td>\n<\/tr>\n
Qu\u1ea3n tr\u1ecb chi ph\u00ed<\/td>\n15%<\/td>\n<\/tr>\n
Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/td>\n15%<\/td>\n<\/tr>\n
C\u00f4ng ngh\u1ec7 v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u<\/td>\n15%<\/td>\n<\/tr>\n
Part 2 \u2013 Strategic Financial Management<\/td>\nPh\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/td>\n20%<\/td>\n<\/tr>\n
T\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/td>\n20%<\/td>\n<\/tr>\n
Ph\u00e2n t\u00edch quy\u1ebft \u0111\u1ecbnh kinh doanh<\/td>\n25%<\/td>\n<\/tr>\n
Qu\u1ea3n tr\u1ecb r\u1ee7i ro doanh nghi\u1ec7p<\/td>\n10%<\/td>\n<\/tr>\n
Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u1ed1n<\/td>\n10%<\/td>\n<\/tr>\n
\u0110\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p<\/td>\n15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3ng tr\u00ean cho th\u1ea5y tr\u1ecdng t\u00e2m ch\u01b0\u01a1ng tr\u00ecnh n\u1eb1m \u1edf \u0111\u00e2u. Part 1 xoay quanh k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, c\u00f2n Part 2 nghi\u00eang v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 ph\u00e2n t\u00edch \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh. Ri\u00eang m\u1ea3ng c\u00f4ng ngh\u1ec7 v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u chi\u1ebfm 15% \u1edf Part 1, cho th\u1ea5y IMA \u0111\u00e3 \u0111\u01b0a k\u1ef9 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u th\u00e0nh y\u00eau c\u1ea7u ch\u00ednh th\u1ee9c.<\/p>\n

4. So s\u00e1nh CMA v\u1edbi ACCA, CPA Vi\u1ec7t Nam v\u00e0 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/h2>\n

\u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ch\u1ecdn \u0111\u00fang theo \u0111\u1ecbnh h\u01b0\u1edbng ngh\u1ec1. Mu\u1ed1n l\u00e0m trong b\u1ed9 m\u00e1y t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng ch\u1ec9 CMA b\u00e1m s\u00e1t c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y h\u01a1n. H\u01b0\u1edbng t\u1edbi h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp t\u1ea1i Vi\u1ec7t Nam th\u00ec ch\u1ee9ng ch\u1ec9 do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p m\u1edbi c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. C\u00f2n n\u1ebfu m\u1ee5c ti\u00eau tr\u01b0\u1edbc m\u1eaft l\u00e0 \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ea1n c\u1ea7n Ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a> theo Lu\u1eadt K\u1ebf to\u00e1n.<\/p>\n\n\n\n\n\n\n\n\n
Ch\u1ee9ng ch\u1ec9<\/th>\n\u0110\u01a1n v\u1ecb c\u1ea5p<\/th>\nTr\u1ecdng t\u00e2m<\/th>\nPh\u00f9 h\u1ee3p v\u1edbi ai<\/th>\n<\/tr>\n<\/thead>\n
CMA<\/td>\nIMA (Hoa K\u1ef3)<\/td>\nK\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, ph\u00e2n t\u00edch ra quy\u1ebft \u0111\u1ecbnh<\/td>\nNg\u01b0\u1eddi l\u00e0m t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, FP&A, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/td>\n<\/tr>\n
ACCA<\/td>\nACCA (Anh)<\/td>\nK\u1ebf to\u00e1n t\u00e0i ch\u00ednh, thu\u1ebf, ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o theo IFRS<\/td>\nNg\u01b0\u1eddi h\u01b0\u1edbng t\u1edbi c\u00f4ng ty ki\u1ec3m to\u00e1n, t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia<\/td>\n<\/tr>\n
Ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam)<\/td>\nB\u1ed9 T\u00e0i ch\u00ednh<\/td>\nKi\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo chu\u1ea9n m\u1ef1c Vi\u1ec7t Nam<\/td>\nNg\u01b0\u1eddi h\u00e0nh ngh\u1ec1 v\u00e0 k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/td>\n<\/tr>\n
Ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/td>\nC\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn<\/td>\n\u0110i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m theo lu\u1eadt<\/td>\nNg\u01b0\u1eddi s\u1eafp \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ed1n ch\u1ee9ng ch\u1ec9 n\u00e0y kh\u00f4ng lo\u1ea1i tr\u1eeb nhau. Nhi\u1ec1u k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i v\u1eeba c\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m, v\u1eeba h\u1ecdc th\u00eam CMA ho\u1eb7c ACCA \u0111\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi c\u00f4ng ty m\u1eb9. Th\u1ee9 t\u1ef1 h\u1ee3p l\u00fd l\u00e0 lo ph\u1ea7n ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c tr\u01b0\u1edbc, r\u1ed3i m\u1edbi \u0111\u1ea7u t\u01b0 cho ch\u1ee9ng ch\u1ec9 qu\u1ed1c t\u1ebf.<\/p>\n

\n

L\u01b0u \u00fd quan tr\u1ecdng<\/strong><\/p>\n

\u2013 CMA l\u00e0 ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf, kh\u00f4ng ph\u1ea3i ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

\u2013 V\u1edbi v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng theo \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13, CMA kh\u00f4ng thay th\u1ebf ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 s\u1ed1 n\u0103m c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf.<\/p>\n

\u2013 Vi\u1ec7c k\u00fd b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp g\u1eafn v\u1edbi ch\u1ee9ng ch\u1ec9 ki\u1ec3m to\u00e1n vi\u00ean do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p theo Th\u00f4ng t\u01b0 91\/2017\/TT-BTC.<\/p>\n<\/div>\n

5. Ch\u1ee9ng ch\u1ec9 CMA m\u1edf ra nh\u1eefng v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c n\u00e0o t\u1ea1i Vi\u1ec7t Nam?<\/h2>\n

V\u00ec ch\u01b0\u01a1ng tr\u00ecnh xoay quanh d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 quy\u1ebft \u0111\u1ecbnh n\u1ed9i b\u1ed9, CMA th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u1eafc t\u1edbi \u1edf c\u00e1c vai tr\u00f2 thu\u1ed9c kh\u1ed1i t\u00e0i ch\u00ednh doanh nghi\u1ec7p thay v\u00ec kh\u1ed1i d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. Nh\u00f3m v\u1ecb tr\u00ed d\u01b0\u1edbi \u0111\u00e2y xu\u1ea5t hi\u1ec7n kh\u00e1 th\u01b0\u1eddng xuy\u00ean trong m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, nh\u1ea5t l\u00e0 \u1edf doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, b\u00e1n l\u1ebb v\u00e0 c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u2013 Chuy\u00ean vi\u00ean ho\u1ea1ch \u0111\u1ecbnh v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh (Financial Planning and Analysis \u2013 FP&A) d\u1ef1ng ng\u00e2n s\u00e1ch, d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch k\u1ebf ho\u1ea1ch.<\/p>\n

\u2013 K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (Management Accountant) t\u00ednh gi\u00e1 th\u00e0nh, ph\u00e2n t\u00edch bi\u00ean l\u1ee3i nhu\u1eadn t\u1eebng d\u00f2ng s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n ti\u1ebft gi\u1ea3m chi ph\u00ed.<\/p>\n

\u2013 Chuy\u00ean vi\u00ean ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 (Internal Control Specialist) r\u00e0 so\u00e1t quy tr\u00ecnh, ph\u00e1t hi\u1ec7n l\u1ed7 h\u1ed5ng v\u00e0 \u0111\u1ec1 xu\u1ea5t ch\u1ed1t ki\u1ec3m so\u00e1t ph\u00f9 h\u1ee3p.<\/p>\n

\u2013 Chuy\u00ean vi\u00ean ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p (Corporate Financial Analyst) th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n.<\/p>\n

\u0110i\u1ec3m chung c\u1ee7a b\u1ed1n v\u1ecb tr\u00ed n\u00e0y l\u00e0 ng\u01b0\u1eddi l\u00e0m ph\u1ea3i tr\u00ecnh b\u00e0y \u0111\u01b0\u1ee3c con s\u1ed1 cho ng\u01b0\u1eddi kh\u00f4ng l\u00e0m k\u1ebf to\u00e1n hi\u1ec3u. M\u1ed9t b\u1ea3n ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch ng\u00e2n s\u00e1ch ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb khi gi\u00e1m \u0111\u1ed1c kinh doanh \u0111\u1ecdc xong bi\u1ebft m\u00ecnh c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u g\u00ec. K\u1ef9 n\u0103ng \u0111\u00f3 kh\u00f4ng n\u1eb1m g\u1ecdn trong \u0111\u1ec1 thi, nh\u01b0ng khung n\u1ed9i dung c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng r\u00e8n luy\u1ec7n theo h\u01b0\u1edbng n\u00e0y, r\u00f5 nh\u1ea5t \u1edf ph\u1ea7n ph\u00e2n t\u00edch quy\u1ebft \u0111\u1ecbnh kinh doanh t\u1ea1i Part 2.<\/p>\n

\n

Nh\u00e0 tuy\u1ec3n d\u1ee5ng hi\u1ebfm khi tr\u1ea3 ti\u1ec1n cho t\u1ea5m b\u1eb1ng treo t\u01b0\u1eddng. Th\u1ee9 h\u1ecd tr\u1ea3 ti\u1ec1n l\u00e0 kh\u1ea3 n\u0103ng bi\u1ebfn s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n th\u00e0nh m\u1ed9t khuy\u1ebfn ngh\u1ecb m\u00e0 ban gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 h\u00e0nh \u0111\u1ed9ng ngay.<\/em><\/p>\n<\/blockquote>\n

\"ch\u1ee9ng<\/p>\n

6. Ai n\u00ean v\u00e0 ch\u01b0a n\u00ean theo \u0111u\u1ed5i ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y?<\/h2>\n

Ch\u1ee9ng ch\u1ec9 CMA ph\u00f9 h\u1ee3p v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c t\u00e0i ch\u00ednh v\u00e0i n\u0103m, mu\u1ed1n d\u1ecbch chuy\u1ec3n t\u1eeb ghi nh\u1eadn nghi\u1ec7p v\u1ee5 sang ph\u00e2n t\u00edch v\u00e0 tham m\u01b0u. Nh\u00f3m n\u00e0y c\u00f3 s\u1eb5n d\u1eef li\u1ec7u th\u1eadt \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu l\u00fd thuy\u1ebft n\u00ean ti\u1ebfp thu nhanh h\u01a1n. Ng\u01b0\u1eddi l\u00e0m t\u1ea1i c\u00f4ng ty c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i c\u0169ng h\u01b0\u1edfng l\u1ee3i v\u00ec thu\u1eadt ng\u1eef trong ch\u01b0\u01a1ng tr\u00ecnh tr\u00f9ng v\u1edbi ng\u00f4n ng\u1eef b\u00e1o c\u00e1o c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/p>\n

Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu m\u1ee5c ti\u00eau g\u1ea7n l\u00e0 h\u00e0nh ngh\u1ec1 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng trong th\u1eddi gian ng\u1eafn, n\u00ean \u01b0u ti\u00ean ch\u1ee9ng ch\u1ec9 ph\u00e1p l\u00fd trong n\u01b0\u1edbc tr\u01b0\u1edbc. Sinh vi\u00ean n\u0103m cu\u1ed1i c\u0169ng n\u00ean c\u00e2n nh\u1eafc th\u1eddi \u0111i\u1ec3m, v\u00ec danh hi\u1ec7u ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5p sau khi \u0111\u1ee7 hai n\u0103m l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf.<\/p>\n

\n

L\u1eddi khuy\u00ean tr\u01b0\u1edbc khi ghi danh<\/strong><\/p>\n

\u2013 H\u00e3y \u0111\u1ecdc khung n\u1ed9i dung hai ph\u1ea7n thi v\u00e0 t\u1ef1 ch\u1ea5m xem m\u00ecnh y\u1ebfu m\u1ea3ng n\u00e0o tr\u01b0\u1edbc khi \u0111\u00f3ng ph\u00ed.<\/p>\n

\u2013 X\u00e1c nh\u1eadn v\u1edbi trung t\u00e2m \u0111\u00e0o t\u1ea1o r\u1eb1ng kh\u00f3a h\u1ecdc chu\u1ea9n b\u1ecb cho k\u1ef3 thi c\u1ee7a IMA Hoa K\u1ef3, kh\u00f4ng ph\u1ea3i ch\u01b0\u01a1ng tr\u00ecnh tr\u00f9ng t\u00ean.<\/p>\n

\u2013 Tra c\u1ee9u m\u1ee9c ph\u00ed ghi danh v\u00e0 l\u1ec7 ph\u00ed thi tr\u00ean trang ch\u00ednh th\u1ee9c c\u1ee7a IMA t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd, v\u00ec bi\u1ec3u ph\u00ed thay \u0111\u1ed5i theo giai \u0111o\u1ea1n.<\/p>\n<\/div>\n

7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. H\u1ecdc ch\u1ee9ng ch\u1ec9 CMA c\u00f3 c\u1ea7n b\u1eb1ng \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n kh\u00f4ng?<\/em><\/strong><\/p>\n

Kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u00fang chuy\u00ean ng\u00e0nh. IMA ch\u1ea5p nh\u1eadn b\u1eb1ng c\u1eed nh\u00e2n t\u1eeb tr\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn, ho\u1eb7c m\u1ed9t ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p li\u00ean quan. Tuy nhi\u00ean, hai n\u0103m kinh nghi\u1ec7m ph\u1ea3i thu\u1ed9c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ho\u1eb7c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, n\u00ean ng\u01b0\u1eddi tr\u00e1i ng\u00e0nh v\u1eabn c\u1ea7n th\u1eddi gian l\u00e0m \u0111\u00fang m\u1ea3ng.<\/p>\n

2. Thi tr\u01b0\u1ee3t m\u1ed9t ph\u1ea7n th\u00ec c\u00f3 ph\u1ea3i thi l\u1ea1i c\u1ea3 hai ph\u1ea7n kh\u00f4ng?<\/em><\/strong><\/p>\n

Kh\u00f4ng. Hai ph\u1ea7n thi \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec3m \u0111\u1ed9c l\u1eadp, b\u1ea1n ch\u1ec9 thi l\u1ea1i ph\u1ea7n ch\u01b0a \u0111\u1ea1t. \u0110i\u1ec1u c\u1ea7n theo d\u00f5i l\u00e0 m\u1ed1c ba n\u0103m k\u1ec3 t\u1eeb khi ghi danh \u0111\u1ec3 ho\u00e0n t\u1ea5t c\u1ea3 hai ph\u1ea7n, qu\u00e1 h\u1ea1n th\u00ec k\u1ebft qu\u1ea3 ph\u1ea7n \u0111\u00e3 \u0111\u1ea1t kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c t\u00ednh.<\/p>\n

3. C\u00f3 ch\u1ee9ng ch\u1ec9 CMA th\u00ec \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<\/em><\/strong><\/p>\n

Ch\u1ec9 ri\u00eang CMA th\u00ec ch\u01b0a \u0111\u1ee7. \u0110i\u1ec1u ki\u1ec7n b\u1ed5 nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP, g\u1ed3m tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n k\u1ebf to\u00e1n, ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 s\u1ed1 n\u0103m c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

T\u00f3m l\u1ea1i, hi\u1ec3u \u0111\u00fang ch\u1ee9ng ch\u1ec9 CMA l\u00e0 g\u00ec<\/strong> gi\u00fap b\u1ea1n tr\u00e1nh hai sai l\u1ea7m: nh\u1ea7m v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh tr\u00f9ng t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00e1c, v\u00e0 k\u1ef3 v\u1ecdng n\u00f3 thay th\u1ebf ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 trong n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 l\u1ef1a ch\u1ecdn h\u1ee3p l\u00fd cho ng\u01b0\u1eddi mu\u1ed1n \u0111i s\u00e2u v\u00e0o k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u00e0 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh doanh nghi\u1ec7p. H\u00e3y \u0111\u1ed1i chi\u1ebfu khung n\u1ed9i dung v\u1edbi c\u00f4ng vi\u1ec7c hi\u1ec7n t\u1ea1i \u0111\u1ec3 ch\u1ecdn th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ph\u00f9 h\u1ee3p.<\/p>\n

N\u1ed9i dung trong b\u00e0i mang t\u00ednh tham kh\u1ea3o. Quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n d\u1ef1 thi, c\u1ea5u tr\u00fac \u0111\u1ec1 v\u00e0 bi\u1ec3u ph\u00ed ch\u01b0\u01a1ng tr\u00ecnh CMA c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng giai \u0111o\u1ea1n; b\u1ea1n n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin m\u1edbi nh\u1ea5t tr\u00ean trang ch\u00ednh th\u1ee9c c\u1ee7a IMA v\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh.<\/em><\/p>\n

Minh An<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y c\u00e0ng nhi\u1ec1u tin tuy\u1ec3n d\u1ee5ng t\u00e0i ch\u00ednh doanh nghi\u1ec7p ghi th\u00eam d\u00f2ng “\u01b0u ti\u00ean \u1ee9ng vi\u00ean c\u00f3 CMA”. Nhi\u1ec1u ng\u01b0\u1eddi h\u1ecdc k\u1ebf to\u00e1n nghe …<\/p>\n","protected":false},"author":58,"featured_media":29328,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-29348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/29348","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=29348"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/29348\/revisions"}],"predecessor-version":[{"id":29349,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/29348\/revisions\/29349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/29328"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=29348"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=29348"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=29348"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}