365案例网1.cima global business challenge从哪些方面入手分析案例
先简单介绍一下CIMA商业精英国际挑战赛（CIMA global business challenge），主办方是英国皇家特许管理会计师公会，以“寻找未来商界领袖”为宗旨，选拔出具有商业潜质且能熟练掌握财务、市场、营销、管理等知识的优秀学生团队。CIMA 商业精英国际挑战赛门槛不高，在校就读中的全日制本科或者专科学生均有资格参加比赛，要求选手须以团队形式报名参加比赛，每支队伍含4名选手，其中含1名队长。
我以2014年GBC的案例分析为例，简单说一下：
Merbatty是世界知名的豪华船艇建造商，于2012年11月上市。过去12年来，销售额快速增长，近期全球市场份额达到8%左右。面对竞争日益激烈的市场，Merbatty应该处理阻碍其目前业务和计划扩张的若干问题。
为了解决这些问题，GBC2014的案例分析主要思路分为公司概况介绍、识别与优化问题、分析问题与提出建议、逻辑问题、综合实施计划、附录。
由于CIMA商业精英挑战赛每年有不同的指定案例分析题，需要根据题目的总体情况综合考虑，运用选手在CIMA中所学习到的运营级甚至管理级E、P、F三个模块，涵盖会计处理、人力资源管理、供应链管理、质量管理等诸多模块，把选手学习到的知识灵活运用在案例分析上，将理论和商业模型和现实的案例结合提供解决方案和建议来帮助决策。
最后，如果选手在区域赛中夺得桂冠，作为选手的额外福利，主办方将安排选手进入职业训练营。
祝好运！！
2.谁能提供一些有关topcima案例分析报告或其他相关内容呢
2007年5月 TOPCIMA真题 Flyqual Airlines Introduction Flyqual Airlines (FQA) is a member of N, an aviation alliance which includes another seven airlines based in different regions of the world. The purpose of the alliance is to extend a large range of travel opportunities to passengers of each constituent airline and FQA is now able to provide travel to over 500 destinations throughout the world by using alliance partners' routes. The benefits include more choices of flights to suit the passengers' travel requirements, easier transfers between member airlines and access to their passenger lounges, priority check-in at airport terminals and enhancement of frequent flyer programmes. Greater frequency of flights is provided by the various codeshare agreements which FQA has entered into with various airlines which operate both within and outside the N alliance. A codeshare agreement is where flights to a particular destination are operated by an airline which accepts passengers who have purchased tickets from other airlines. As its name implies, FQA prides itself on providing a first rate passenger service and enjoys a strong reputation for quality service to passengers. As a consequence, FQA does not need to apply a low pricing policy for airline travel in response to sensitivity of market demand and is able to charge premium prices. Established just after the Second World War, FQA itself now flies to over 100 destinations worldwide from its home base in Asia and employs over 20,000 people around the world as aircrew, cabin attendants, maintenance staff, airport check-in operatives and ground staff. Two large listed companies together hold the majority of the shares of FQA and the company is listed on its home stock exchange. These two companies are not themselves engaged in the airline industry although one of them does have subsidiaries whose business is in the export of goods. FQA holds a 45% shareholding in a smaller airline. This smaller airline is not a member of the N alliance and engages mainly in short-haul scheduled and cargo flights around the Asia-Pacific region. FQA does undertake some short-haul schedules in the Asia-Pacific region but its principal business is in long-haul intercontinental flights to the USA and Europe. Future demand for passenger air travel Some airlines offer services at both the high quality and the basic "with no extras", so called "low-priced" or "no frills" end of the market. FQA has chosen to offer services at the high quality end of the market only. The largest consumer markets over the next two decades are likely to be China and India. This is expected to result in large growth in air travel to and from, and within these countries. This is likely to be generated by increasing wealth within the economies of these two countries in particular and continued inward investment from other parts of the world. It is normal for increased air travel in emerging economies to begin with increases in domestic demand followed by international demand as income levels rise and greater inward investment takes place. Major centres of population and business tend to generate strong development of air traffic. It is estimated that 80% of air traffic between Europe and Asia is carried between only 17 major cities. It is estimated that by the mid 2020's three-quarters of the entire world fleet of very large aircraft will be used on flights from the largest airports in the world and 60% of these airports are situated in the Asia-Pacific region. P10 3 May 2007 Future demand for air cargo Demand for international cargo services is also expected to increase in areas of high population and industrial growth. Demand for air cargo is influenced by the nature of the goods being transported, for example the need to transport perishable foods quickly. However, high value goods which are demanded in very quick time, such as high technology equipment have also grown and represent about 75% of the financial value of exports from Asia but only 40% of exports in terms of weight. This has resulted in significant growth in demand for air cargo. For example, about 25% of high technology equipment by value was transported by air from China to Europe in the mid 1990's. A decade later, this had risen to 60%. Aircraft replacement within the industry Traditionally, replacement of aircraft has been a result of economic cycles and developments of aircraft technology. Fuel prices have also had a major influence on aircraft replacement. Aircraft retirements on a large scale began to take place in 2002 following a slow-down in global demand. Many airlines replace passenger。
3.CIMA考试是怎样的
全国会计领军（后备）人才培养项目自2005年12月启动，至2009年共招收16个班650多名学员。
学员平均年龄在35岁左右，全部具有本科以上学历，其中90%以上具有硕士以上学位，多数人具有境外学习、工作经历，几乎全部具有高级会计师资格或注册会计师资格。目前，全国会计领军（后备）人才培训已经受到社会各界的广泛关注，并得到了业内和用人单位的充分肯定。
2007年，财政部发布了《全国会计领军（后备）人才培养十年规划》，提出要在全国范围内，有计划地按照企业类、行政事业类、注册会计师类、学术类4类，争取用10年左右的时间，培养1000名左右会计领军人才，担负会计行业的领军重任。为进一步推进全国会计领军人才培养项目国际化进程，2011年1月11日，上海国家会计学院与英国皇家特许管理会计师公会CIMA合作，已连续三年为全国会计领军人才开通了“全国领军人才TOP CIMA专项通道”。
项目成果2012-2013年，经过层层选拔，三十多名已经完成国家会计学院领军人才第一阶段课程的优秀领军学员加入了“全国会计领军人才TOP CIMA专项通道”，当时这一项目只有英文项目。通过学习，第一、第二届SNAI-CIMA领军才项目甄选的30余名学员参加了CIMA 最高级别（案例分析，简称TOP CIMA培训及考试），考试通过率高达62.5%，远远高于TOP CIMA 全球平均通过率。
经过CIMA全球总部统一、严格的评审程序之后，通过考试的学员被授予了“CIMA英国皇家特许管理会计师”称号，在全球范围得到认可与推崇。课程介绍CIMA T4案例内容旨在培养学生的商业决策力和管理技能，对企业、绩效及财务领域的内容有更深层次的了解及掌握，并能融会贯通。
（TOP CIMA） 是基于商业模拟案例的测试，考察学员是否具有将战略和实际知识运用到商业实战中的能力。T4并非具体课程，T4案例亦没有具体的课程内容，任何运营级、管理级和战略级课程中的内容都有可能涉及，完全是一种案例教学。
重点旨在考查学生灵活运用商业知识解决实际问题的能力，充分体现了理论知识与实际运用的结合。学习内容包含：战略管理模型结合PEST分析，Ansoff矩阵，SWOT分析，价值链分析等工具公司治理、公司结构、企业风险管理实施、平衡计分卡、价值分析法、经济附加值法等管理工具全面预算管理法、标准成本法、基准管理法选拔标准·由SNAI和CIMA共同甄选具有多年财务管理经验且在实践领域颇有建树的全国会计领军人才加入项目；· 30人/班。
4.谁能提供一些有关topcima案例分析报告或其他相关内容呢
The largest consumer markets over the next two decades are likely to be China and India, airport check-in operatives and ground staff. Two large listed companies together hold the majority of the shares of FQA and the company is listed on its home stock exchange. Greater frequency of flights is provided by the various codeshare agreements which FQA has entered into with various airlines which operate both within and outside the N alliance. These two companies are not themselves engaged in the airline industry although one of them does have subsidiaries whose business is in the export of goods. FQA holds a 45% shareholding in a smaller airline. This smaller airline is not a member of the N alliance and engages mainly in short-haul scheduled and cargo flights around the Asia-Pacific region. FQA does undertake some short-haul schedules in the Asia-Pacific region but its principal business is in long-haul intercontinental flights to the USA and Europe. Future demand for passenger air travel Some airlines offer services at both the high quality and the basic "with no extras", so called ". The benefits include more choices of flights to suit the passengers', priority check-in at airport terminals and enhancement of frequent flyer programmes. As a consequence, FQA itself now flies to over 100 destinations worldwide from its home base in Asia and employs over 20,000 people around the world as aircrew, cabin attendants, maintenance staff, FQA does not need to apply a low pricing policy for airline travel in response to sensitivity of market demand and is able to charge premium prices. Established just after the Second World War. FQA has chosen to offer services at the high quality end of the market only; or " routes;low-priced" 2007年5月 TOPCIMA真题 Flyqual Airlines Introduction Flyqual Airlines (FQA) is a member of N, an aviation alliance which includes another seven airlines based in different regions of the world. The purpose of the alliance is to extend a large range of travel opportunities to passengers of each constituent airline and FQA is now able to provide travel to over 500 destinations throughout the world by using alliance partners' travel requirements, easier transfers between member airlines and access to their passenger lounges;no frills" end of the market. This is expected to result in large growth in air travel to and from, and within these countries. This is likely to be generated by increasing wealth within the economies of these two countries in particular and continued inward investment from other parts of the world. It is normal for increased air travel in emerging economies to begin with increases in domestic demand followed by international demand as income levels rise and greater inward investment takes place. Major centres of population and business tend to generate strong development of air traffic. It is estimated that 80% of air traffic between Europe and Asia is carried between only 17 major cities. It is estimated that by the mid 2020's three-quarters of the entire world fleet of very large aircraft will be used on flights from the largest airports in the world and 60% of these airports are situated in the Asia-Pacific region. P10 3 May 2007 Future demand for air cargo Demand for international cargo services is also expected to increase in areas of high population and industrial growth. Demand for air cargo is influenced by the nature of the goods being transported, for example the need to transport perishable foods quickly. However, high value goods which are demanded in very quick time, such as high technology equipment have also grown and represent about 75% of the financial value of exports from Asia but only 40% of exports in terms of weight. This has resulted in significant growth in demand for air cargo. For example, about 25% of high technology equipment by value was transported by air from China to Europe in the mid 1990's. A decade later, this had risen to 60%. Aircraft replacement within the industry Traditionally, replacement of aircraft has been a result of economic cycles and developments of aircraft technology. Fuel prices have also had a major influence on aircraft replacement. Aircraft retirements on a large scale began to take place in 2002 following a slow-down in global demand. Many airlines replace passenger aircraft before the end of their economic life in order to take advantage of new technology. Market conditions, legislation on noise and exhaust emissions and strengthening competition have resulted in an increasing demand by airlines for more fuel efficient and quieter aircraft. Some forecasts state that b。
5.求一个国际贸易术语FAS的案例分析
案例：
我某公司按照FAS条件进口一批木材，在装运完成后，国外卖方来电要求我方支付货款，并要求支付装船时的驳船费，对卖方的要求我方应如何处理？
分析：
(1)我们首先该知道什么叫驳船费。驳船就是大船在锚地抛锚，各项手续齐备后，将大船货物卸到小船以便运往各客户的过程中，承载、分流大船货物的船只 . 驳船之所以出现，是因为有些港口靠泊不了大型海船，受到吃水限制，还有个原因就是，大船不可能为了几个几个集装箱就得去靠泊一个码头，所以就得靠驳船去把货物分流，驳船一般大小为50米以内，装一百个集装箱左右。驳船费指海港到内支线或者小港口的支线船费用.
(2)其次在了解什么是FAS贸易术语。FAS是指 卖方要在约定时间内将合同规定的货物到指定的 装运港买方指派的船只的船边，在船边完成义务。买卖双方负担的责任和风险均以船边为界。
(3)《2000年通则》 有解释，如果买方所派的船不能靠岸边，仍在船边交货物。装船卖方要负责用驳船把货物运至船的责任和费用有买方负担。
6.CIMA和全国会计领军人才培养项目是怎么合作的
总部位于伦敦的CIMA·皇家特许管理会计师公会和总部位于纽约的美国注册会计师协会（AICPA）对外宣布，双方各自的理事会已经审议通过双方的合作计划—组建世界最大的会计师组织并推广一个新的全球性会计资格证书，该新证书命名为全球特许管理会计师CGMA(Chartered GlobalManagement Accountant)，新证书将标志着持证人在管理会计、绩效管理和企业战略等方面的卓越能力。
CIMA是全球最大的管理会计师组织，AICPA是全球最大的职业会计师组织，会员遍及财务与会计的各种岗位。双方组建的新组织将拥有55万的会员与学员，成为目前全球最大的会计师组织。凭藉AICPA在北美的实力和CIMA在欧洲、中东、非洲及亚太地区的影响力，将有助于提高管理会计在美国的业界地位，并有利于管理会计在全球范围内的推广。
7.CIMA和全国会计领军人才培养项目是怎么合作的
全国会计领军（后备）人才培养项目自2005年12月启动，至2009年共招收16个班650多名学员。
学员平均年龄在35岁左右，全部具有本科以上学历，其中90%以上具有硕士以上学位，多数人具有境外学习、工作经历，几乎全部具有高级会计师资格或注册会计师资格。目前，全国会计领军（后备）人才培训已经受到社会各界的广泛关注，并得到了业内和用人单位的充分肯定。
2007年，财政部发布了《全国会计领军（后备）人才培养十年规划》，提出要在全国范围内，有计划地按照企业类、行政事业类、注册会计师类、学术类4类，争取用10年左右的时间，培养1000名左右会计领军人才，担负会计行业的领军重任。为进一步推进全国会计领军人才培养项目国际化进程，2011年1月11日，上海国家会计学院与英国皇家特许管理会计师公会CIMA合作，已连续三年为全国会计领军人才开通了“全国领军人才TOP CIMA专项通道”。
项目成果2012-2013年，经过层层选拔，三十多名已经完成国家会计学院领军人才第一阶段课程的优秀领军学员加入了“全国会计领军人才TOP CIMA专项通道”，当时这一项目只有英文项目。通过学习，第一、第二届SNAI-CIMA领军才项目甄选的30余名学员参加了CIMA 最高级别（案例分析，简称TOP CIMA培训及考试），考试通过率高达62.5%，远远高于TOP CIMA 全球平均通过率。
经过CIMA全球总部统一、严格的评审程序之后，通过考试的学员被授予了“CIMA英国皇家特许管理会计师”称号，在全球范围得到认可与推崇。课程介绍CIMA T4案例内容旨在培养学生的商业决策力和管理技能，对企业、绩效及财务领域的内容有更深层次的了解及掌握，并能融会贯通。
（TOP CIMA） 是基于商业模拟案例的测试，考察学员是否具有将战略和实际知识运用到商业实战中的能力。T4并非具体课程，T4案例亦没有具体的课程内容，任何运营级、管理级和战略级课程中的内容都有可能涉及，完全是一种案例教学。
重点旨在考查学生灵活运用商业知识解决实际问题的能力，充分体现了理论知识与实际运用的结合。学习内容包含：战略管理模型结合PEST分析，Ansoff矩阵，SWOT分析，价值链分析等工具公司治理、公司结构、企业风险管理实施、平衡计分卡、价值分析法、经济附加值法等管理工具全面预算管理法、标准成本法、基准管理法选拔标准·由SNAI和CIMA共同甄选具有多年财务管理经验且在实践领域颇有建树的全国会计领军人才加入项目；· 30人/班。
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