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Certified Management Accountant (CMA)
The CMA is the flagship program of the ICMA. Upon completion, participants will have developed advanced skills of analysis, evaluation and synthesis in the areas of strategic cost and management accounting and business analysis; and, in the process, obtained an in-depth awareness of the current developments in the profession.
The programme can only be taken by a Graduate or Associate member of the Institute; or a student member who has met the pre-requisite entry requirements of the program.
The programme is not designed as one in which highly structured methods and rules are applied to various topics in order to find one “correct” solution or answer for problems or issues. Rather, it is more a possibilities quest, in which various controversial conceptual and practical issues will be reviewed and analysed, with due recognition to the reality of alternative value judgements. Given the history of recent developments in the profession and business practices, this approach to the study of the subject of strategic management accounting and business analysis is considered feasible and warranted.
Furthermore, evidence is available that in managerial accounting and business analysis, procedures continue to evolve and develop. Much of this dynamic activity is in response to changing business practices and policies and the complexity of modern firms.
https://www.cmawebline.org/education/cma-program.html
Executive Summary
On completion of this subject students should have developed skills of analysis, evaluation and synthesis in cost and management accounting and, in the process, create an awareness of current developments and issue in the area. The subject covers the complex modern industrial organisations within which the various facets of decision-making and controlling operations take place; the subject includes discussion of costing systems and activity based costing, activity management, and implementation issues in modern costing systems.
Synopsis
Executive Summary
On completion of this subject students should have developed skills of analysis, evaluation and synthesis in cost and management accounting and, in the process, create an awareness of current developments and issue in the area. The subject covers the complex modern industrial organisations within which the various facets of decision-making and controlling operations take place; the subject includes discussion of costing systems and activity based costing, activity management, and implementation issues in modern costing systems.
Synopsis
Academy of Management Accountancy Nepal (AMAN)
info@aman.org.np 015201607 Satdobato, Squash Building next to ANFA, Lalitpur, Nepal