全球管理会计原则（英文版）

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1、全球管理会计原则（英文版）CONSULTATIONDRAFTGLOBALMANAGEMENTACCOUNTING?PRINCIPLESDrivingbetterbusinessthroughimprovedperformanceTheGlobalManagementAccountingPrincipleshavebeendevelopedtosupportchiefexecutives,boardsofdirectorsandchieffinanceofficerstobenchmarkandimprovetheirmanagementaccountingpract

2、icesandprocessestomeettheneedsoftheirorganisation,botheffectivelyandefficiently.Theconsultationcloseson10May2014.Responsesshouldbesenttoprinciples@cimaglobal4>>Twooftheworld’smostprestigiousaccountingbodies,AICPAandCIMA,haveformed????ajointventuretoestablishtheCharteredGlobalManagement

3、Accountant(CGMA)designationtoelevateandbuildrecognitionoftheprofessionofmanagementaccounting.Thisinternationaldesignationrecognisesthemosttalentedandcommittedmanagementaccountantswiththedisciplineandskilltodrivestrongbusinessperformance.CGMAdesignationholdersareeitherCPAswithqualifying

4、managementaccountingexperienceorassociateorfellowmembersoftheCharteredInstituteofManagementAccountants.2GLOBALMANAGEMENTACCOUNTINGPRINCIPLES–DrivingbetterbusinessthroughimprovedperformanceCONTENTSExecutivesummary41.Howtousethisdocument102.Introduction123.TheGlobalManagementAccountingPr

5、inciples16Preparingrelevantinformation16Modellingvaluecreation18Communicatingwithimpact18PRIDE:Establishingtheprofessionalvaluesofmanagementaccountants204.Applicationtotheperformancemanagementcycle215.Applicationtomanagementaccountingpractices27Budgeting30Costtransformationandmanagemen

6、t31Externalreporting32Financialcontrols33Investmentappraisal34Pricingandproductdecisions35Projectmanagement37Regulatoryadherenceandcompliance38Resourceallocation39Riskmanagement40Strategictaxmanagement42Treasuryandcashmanagement436.Processandnextsteps451LISTOFFIGURESFigure1–Theroleoffi

7、nancemappedtotheperformancemanagementcyclePage5andbusinessmodelFigure2–WhatmanagementaccountantsdoPage6Figure3–TheGlobalManagementAccountingPrinciplesPage7Figure4–DevelopmentprocessofamanagementaccountingstrategyPage12Figure5–ThecaseforGlobalManagementAccountingPrinciplesPage13Figure