管理会计师
管理会计师为管理者提供规划、控制支出和作出良好决策所需的财务信息和建议。他们制定和监控预算，预测支出，核算服务成本，并为投资构建财务论证。在数字医疗卫生组织中，他们与数字项目群和产品团队密切合作，在这些领域，正确处理资本性和收益性支出、全生命周期成本以及物有所值是作出良好决策的核心。
本文由人工智能助手从英文翻译而来，尚未经过母语人士审校。引自英国政府数字与数据专业能力框架（UK GDaD PCF）和 ESCO 的内容保留英文原文。
- 职族
- 财务
- UK GDaD PCF 角色
- 无：本参考资料定义该角色
- ESCO 职业
- accountant (ISCO-08 2411); budget analyst (ISCO-08 2411)
级别
| 职级 | 角色级别 | UK GDaD PCF 级别 | 英国公务员职等 | 岗位评估分数 |
|---|---|---|---|---|
| 5 | 见习管理会计师 | — | — | 367 |
| 6 | 管理会计师 | — | — | 437 |
| 7 | 高级管理会计师 | — | — | 495 |
| 8a | 财务业务伙伴 | — | — | 578 |
| 8b | 管理会计主管 | — | — | 607 |
在数字医疗卫生组织中
- 数字项目群往往由资本性和收益性资金、专款或有期限的资金混合资助，每种资金都有其各自的用途规则。
- 从自有系统转向云服务和订阅会使成本从资本性转为收益性，这会影响预算、商业论证和资金申请。
- 投资决策必须证明公共资金物有所值，并为患者、临床医生和照护人员带来效益，而不仅仅是财务节约。
- 软件、托管和支持合同往往持续数年，因此预测必须包括上线后很长时间内的运行成本。
- 数字和临床团队中的预算持有人可能不是财务专家，因此清晰、实用的建议是这项工作的重要部分。
ESCO 职业与技能
ESCO 列出了雇主对每种职业通常需要（必备）或可能需要（可选）的技能和知识。可将其用作发展谈话的检查清单。
accountant
Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.
必备技能和知识（26）
技能与能力
- analyse financial performance of a company
- attach accounting certificates to accounting transactions
- calculate tax
- check accounting records
- draft accounting procedures
- ensure compliance with accounting conventions
- explain accounting records
- follow the statutory obligations
- identify accounting errors
- interpret financial statements
- manage accounts
- perform balance sheet operations
- prepare financial statements
- prepare tax returns forms
- prepare trial accounting balances
知识
可选技能和知识（31）
技能与能力
- advise on financial matters
- advise on risk management
- calculate production costs
- check the production schedule
- conduct financial audits
- consult with motion picture producer
- consult with production director
- disseminate information on tax legislation
- evaluate budgets
- exert expenditure control
- handle financial transactions
- keep track of expenses
- liaise with auditors
- manage budgets
- manage corporate bank accounts
- manage inventory
- manage payroll reports
- manage revenue
- monitor after sales records
- perform cost accounting activities
- perform dunning activities
- perform risk analysis
- prepare financial auditing reports
- resolve difficult account allocation cases
- support development of annual budget
知识
budget analyst
Budget analysts monitor the spending activities of public and private institutions and companies. They prepare budget reports, review the budget model used in the company and ensure compliance with the budgeting policies and other legal regulations.
必备技能和知识（11）
技能与能力
- analyse financial performance of a company
- assess financial viability
- develop financial statistics reports
- evaluate budgets
- exert expenditure control
- identify process improvements
- support development of annual budget
- use office systems
知识
可选技能和知识（12）
技能与能力
- advise on public finance
- budget for financial needs
- consider economic criteria in decision making
- create annual marketing budget
- explain accounting records
- inspect government expenditures
- manage budgets
- review investment portfolios
- revise drafts made by managers
- synthesise financial information
知识
Contains ESCO v1.2.1 data (https://esco.ec.europa.eu/). © European Union. Reuse authorised under Commission Decision 2011/833/EU.