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 ?
Secondees will form an integral part of the CMAs multi-disciplinary teams and have the opportunity to play a key role in delivering the CMAs aims and strategic goals through casework or wider legal and policy work.
The CMA definition for Physician-assisted dying is less helpful because the legal term is Physician-assisted suicide.
Suzanne Godbehere is the vice-president, marketing & communications of CMA Canada.
As the incoming director of CMA, Whyne will ensure continued secure storage and safe destruction of chemical weapons materiel, manage the closure of the demilitarization facilities, oversee Chemical Stockpile Emergency Preparedness programs and plan for Base Realignment and Closure requirements.
The CMA also agreed to be the major sponsor of the National Cabinet Conference & Woodworking Expo being organized by CWB and Wood & Wood Products.
Government employees who already hold the CMA designation will be able to complete the four CPFA course modules in one year (through part-time study while they work).
While operators of many Valley hospitals pledge to keep their ERs open despite mounting costs, CMA officials said the threat to continued emergency care is clear.
The CMA study says that EDC is potentially the most important vinyls product for analysis due to the importance of world trade and the advent of new, low cost facilities in the Middle East designed for international markets.
Filing for injunctive relief under the Racketeer Influenced and Corrupt Organizations Act (RICO), CMA alleges that the health plans have used coercive, unfair, and fraudulent means to dominate and control physician-patient relationships for their own financial gain.
CMA is a mixture of calcium acetate and magnesium acetate and has a deicing ability comparable to salt.
After an evaluation of the results, cost, and environmental factors, the conclusion was that, except for the lack of an economical production method, CMA was an excellent alternative deicer.
But the CMA would not apologize either; it said it considered the matter closed.