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Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.
An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...
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. [2]
Created Date: 8/30/2012 4:52:52 PM
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
The University of Minnesota Duluth (UMD) is a public university in Duluth, Minnesota, United States. [10] It is part of the University of Minnesota system.UMD offers 17 bachelor's degrees in 87 majors, graduate programs in 24 different fields, a two-year program at the School of Medicine, and a four-year College of Pharmacy program.
The Chartered Institute of Cost and Management Accountants (CICMA) [1] is a Nigerian-based professional accounting body offering accounting education and professional qualifications in cost and management accountancy and related subjects, focus on accounting, business and government operations.
The association was established on 15 June 2006 under the Corporate Affairs Commission, [1] Nigeria sequel to the approval of the Council meeting of the Chartered Institute of Cost and Management Accountants held on 4 March 2006. In April 2006, a technical committee was formed for the intention of preparation of the association's establishment ...