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CMA Logo for exclusive use by Indian CMAs. This is the primary qualification of the ICMAI following completion of up to three levels (Foundation, Intermediate, and Final) examinations [9] and three years of practical training [10] in areas like Management Accounting, Cost Accounting, Financial Accounting, Taxation, Cost audits, GST audits, Internal audit, Corporate laws, etc. and enables an ...
ICAI offers study materials and describes the syllabus in great detail via a prospectus. [35] While ICAI claims that this study material on the website is sufficient for motivated students to study, most students opt to attend oral coaching classes or learn from e-learning portals.
Regulated by the Institute of Cost Accountants of India (ICMAI), the profession requires rigorous education, clear three level of exams and practical training. CMAs are integral to various sectors, including manufacturing, services, and public enterprises, where they contribute to effective cost control, performance evaluation, and strategic ...
Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective. They initially focused on the manufacturing industry, where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of ...
To make each coach, the company needed to purchase $60 of raw materials and components and pay 6 labourers $40 each. Therefore, the total variable cost for each coach was $300. Knowing that making a coach required spending $300, managers knew they could not sell below that price without losing money on each coach.
Constellation will buy Calpine with 50 million of its shares and $4.5 billion in cash. It will also assume about $12.7 billion in Calpine debt. The total value of the deal will be about $26.6 billion.
Globally, at least 3 in 10 young adults are too attached to their smartphones, according to a study conducted by King's College London medical student Sei Yon Sohn and her coauthors.
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.