CMA


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Certified Management Accountant

An accountant who specializes in the study of how managers use accounting and/or financial information in current or future business decisions. Management accountants use both qualitative and quantitative information in their work. Unlike other accountants, they primarily report to the internal management of a company, rather than to an external body like shareholders or tax collection agencies. In order to become a certified management accountant, one must pass a series of tests sponsored by the Institute of Management Accountants. These tests examine one's knowledge in four subjects: business analysis, management accounting and reporting, strategic management, and business applications.

CMA

CMA

See comparative market analysis.

References in periodicals archive ?
The CMA's decisions in phase 2 merger inquiries are made by inquiry groups chosen from the CMA's independent panel members.
Digitization at the center of the Groups strategy to anticipate our customers' needs Rodolphe Saad, Chairman and Chief Executive Officer of the CMA CGM Group, has defined digitization as a key strategic priority for the Groups development.
Further supporting CMA's loss absorption capacity, it reports loan loss reserves of 1.36% of total loans at 2Q18, comparing favorably with peers.
(Tarmac) offered undertakings to the CMA. In particular, Tarmac has offered not to acquire Breedon's ready-mix concrete plants in each of the local areas in which competition concerns were identified.
If the CMA does the same for Ladbrokes and Coral it would potentially accelerate the merger, with an aspiration that the CMA would deliver its verdict by the end of June to allow the merger to be completed before the end of September 2016.
Moody's notes that CMA has an advantage over HL in terms of size, market share and geographic diversity.
The CMA document makes the following basic recommendations:
It all started when Ng and her sister came across the CMA program in a franchise exposition.
Ends/MS/FS Muscat, Sep 23 (ONA) Since the beginning of this year, the Capital Market Authority (CMA) has taken a number of procedures against organizations that are under its scope of audit due to violating the laws and bylaws that organize the capital market and insurance sectors.
The Capital Market Authority (CMA) has launched a new online video channel that displays all its awareness programs that explains the authority's rules and regulations, how to read financial statements, investment strategies as well as the economic reform programs implemented under the reign of Custodian of The Two Holy Mosques King Abdullah.
IMA (Institute of Management Accountants), the association of accountants and financial professionals in business, and global publisher John Wiley & Sons, Inc., have announced the release of the new 2013 Wiley CMA Learning System (CMA LS) and Online Intensive Review product suite.