全球管理会计原则（英文版）Global Management Accounting Principles

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1、GlobalmanaGementaccountinGprinciples©Effectivemanagementaccounting:ImprovingdecisionsandbuildingsuccessfulorganisationsINFLUENCERELEVANCETRUSTVALUEtwooftheworld’smostprestigiousaccountingbodies,aicpaandcima,haveformedajointventuretoestablishthecharteredGlobalmanagementaccountant®(cGm

2、a®)designationtoelevateandbuildrecognitionoftheprofessionofmanagementaccounting.thisinternationaldesignationrecognisesthemosttalentedandcommittedmanagementaccountantswiththedisciplineandskilltodrivestrongbusinessperformance.cGmadesignationholdersareeithercpaswithqualifyingmanagementa

3、ccountingexperienceorassociateorfellowmembersofthecharteredinstituteofmanagementaccountants.contents1.introduction4Improvingdecision-making5Purpose7Intendedaudience7Successfactors72.theGlobalmanagementaccountingprinciples8Communicationprovidesinsightthatisinfluential9Informationisrel

4、evant10Impactonvalueisanalysed11Stewardshipbuildstrust113.HowtheGlobalmanagementaccountingprinciplesareapplied13People13Performance15Practices174.applicationtoperformancemanagement185.applicationtopractices23Costtransformationandmanagement28Externalreporting29Financialstrategy30Inter

5、nalcontrol32Investmentappraisal33Managementandbudgetarycontrol35Price,discountandproductdecisions36Projectmanagement38Regulatoryadherenceandcompliance39Resourcemanagement40Riskmanagement41Strategictaxmanagement43Treasuryandcashmanagement44Internalaudit466.updatesandrelatedmatters487.

6、Glossary491listoffiGuresFigure1constituentsofaneffectivemanagementaccountingfunction4Figure2theGlobalmanagementaccountingprinciples5Figure3theGlobalmanagementaccountingprinciples(detailed)9Figure4thecGmacompetencyframework13Figure5thechangingroleofmanagementaccountants14Figure6manage

7、mentaccountinglinkingstrategytothebusinessmodel15Box1relationships,resourcesandrisks16Box2Dataplans19Table1applicationoftheGlobalmanagementaccountingprinciplestotheperformancemanagementsystem21-22Figure7thekeyactivitiesofamanagementaccountingfunction23Box3managementaccountingtools24T

8、able2corepra