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Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics.
The CMA is a well-recognized certification among employers. CMA has better Career in Management Accounting than institute of Cost Accountants in SAARC nations. In its latest salary survey, IMA finds the median income for CMAs is about 28% higher in the U.S. than for their peers without the designation. [14]
The flagship CMA Preparatory Program [14] consists of two subjects, Strategic Cost Management and Strategic Business Analysis for which the entry criterion [15] is either a degree in accounting or a recognised professional qualification in accounting. The CMA Preparatory Program was only open to those with a university degree in accounting; or ...
Among other things, the value of Ke and the Cost of Debt (COD) [6] enables management to arbitrate different forms of short and long term financing for various types of expenditures. Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations.
CGMA professionals are business strategists who can link the board's objectives with those of organisation's, guiding critical business decisions and creating sustainable business success. In 2014, CIMA, with the American Institute of Certified Public Accountants, launched the Global Management Accounting Principles.
The institute was initially established as "Society of Certified Management Accountants of Sri Lanka", on 3 June 2000 in Colombo Sri Lanka with the help technical assistance and the guidelines of Certified of Management Accountants of Canada (CMA Canada), now CPA Canada and the Institute of Management Accountants (IMA) of USA and International Federation of Accountants (IFAC) which is the ...
Completion of 24 months of relevant full-time progressive practical experience confirmed by the employer - of which at least 12 months must be concurrent with the SLP Candidates are expected to be expanding their on-the-job responsibilities while undertaking the SLP; Successful passage of the above will result in the granting of the CMA ...
A Cost and Management Accountant (CMA) in India plays a pivotal role in the financial and operational management of organizations. CMAs are experts in cost accounting , financial planning , and strategic management , providing critical insights that help businesses optimize their resources, enhance profitability, and ensure sustainable growth ...