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 chain�瞫tyle 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 large�瞫cale 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 China�餾 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 China�餾 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 high�瞦uality 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 Five�瞃ear 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.

從古到今，每個(gè)時(shí)代的改變都離不開工具和技術(shù)的革新。21世紀(jì)以來，信息技術(shù)和人工智能的迅速崛起正在醞釀掀起新一輪科技革命。人工智能的迅速發(fā)展將深刻地改變?nèi)祟惿鐣?huì)的生活，改變世界。2017年7月20日，國(guó)務(wù)院正式發(fā)布和印發(fā)了新一代人工智能發(fā)展規(guī)劃的通知。與新一代人工智能相關(guān)的學(xué)科發(fā)展、理論建模、技術(shù)創(chuàng)新、軟硬件升級(jí)等的整體推進(jìn)，正在引發(fā)鏈?zhǔn)酵黄疲�推�?dòng)經(jīng)濟(jì)社會(huì)各領(lǐng)域從數(shù)字化、網(wǎng)絡(luò)化向智能化加速躍升。

隨著人工智能的快速發(fā)展，財(cái)務(wù)領(lǐng)域中許多標(biāo)準(zhǔn)化的業(yè)務(wù)正在被電子系統(tǒng)所取代，大數(shù)據(jù)時(shí)代下數(shù)字化的電子操作模式造成了大量初級(jí)會(huì)計(jì)人員的過剩。同時(shí)，對(duì)于大型企業(yè)來說，財(cái)務(wù)共享中心的興起使他們能夠以一種規(guī)模化、標(biāo)準(zhǔn)化的方式處理會(huì)計(jì)核算業(yè)務(wù)，因此財(cái)務(wù)團(tuán)隊(duì)的結(jié)構(gòu)和規(guī)模將面臨重大調(diào)整�？萍嫉目焖侔l(fā)展是推動(dòng)財(cái)務(wù)人員轉(zhuǎn)型的重要因素。

在中國(guó)從事管理會(huì)計(jì)教育10余載的CIMA（英國(guó)皇家特許管理會(huì)計(jì)師公會(huì)），于2017年與AICPA（美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)）一起正式創(chuàng)立了國(guó)際注冊(cè)專業(yè)會(huì)計(jì)師公會(huì)（AICPA|CIMA）。CIMA，英國(guó)皇家特許管理會(huì)計(jì)師職業(yè)資格也隨之進(jìn)一步演化升級(jí)為CGMA（全球特許管理會(huì)計(jì)師職業(yè)資格）。新公會(huì)旨在提升專業(yè)會(huì)計(jì)師的公信力，促進(jìn)個(gè)人的職業(yè)發(fā)展和職業(yè)成功，拓展企業(yè)商務(wù)機(jī)遇，推動(dòng)全球經(jīng)濟(jì)發(fā)展。在大數(shù)據(jù)時(shí)代，如何幫助中國(guó)的財(cái)務(wù)人員成功轉(zhuǎn)型，培養(yǎng)下一代的財(cái)務(wù)精英人才，滿足新時(shí)代的企業(yè)和政府對(duì)于管理會(huì)計(jì)師的急切需求，推動(dòng)中國(guó)經(jīng)濟(jì)的發(fā)展，是我們?cè)谥袊?guó)的成長(zhǎng)使命之一。


本書很榮幸地邀請(qǐng)到了清華大學(xué)、香港中文大學(xué)、西安交通大學(xué)、廈門大學(xué)、中南財(cái)經(jīng)政法大學(xué)、中央財(cái)經(jīng)大學(xué)、江西財(cái)經(jīng)大學(xué)、天津財(cái)經(jīng)大學(xué)、西安外國(guó)語大學(xué)、上海立信會(huì)計(jì)金融學(xué)院、湖北經(jīng)濟(jì)學(xué)院十一所北亞區(qū)知名高校的名師參與匯編，開創(chuàng)性地完成了這本中英雙語教學(xué)著作。在此，我們對(duì)這十一所高校對(duì)中國(guó)管理會(huì)計(jì)教育事業(yè)的傾力支持和貢獻(xiàn)表示由衷的感謝！

我們希望以本書作為起點(diǎn)，與國(guó)內(nèi)管理會(huì)計(jì)教育界的諸位同人一道，將CGMA教學(xué)案例的本地化開發(fā)變成一項(xiàng)持續(xù)的工作，不斷推陳出新，出版適用于不同層級(jí)人員學(xué)習(xí)需求的案例資源，以饗讀者。