CMA (Certified Management Accountant) هذه الدورة تدرس باللغة الإنجليزية

تفاصيل الدورة

The CMA (Certified Management Accountant) is the advanced professional certification specifically designed to measure the accounting and financial management skills that drive business performance. The CMA is tailor-made for accounting and finance professionals at all levels, whether you want to enhance your value to your current organization or expand your career potential. Earning the CMA will make you part of a network of over 30,000 credentialed peers worldwide. The CMA program has been designed to meet the evolving needs of business – today and tomorrow. We look forward to helping you achieve excellence as a professional. Certification will confirm your proficiency in your chosen field and your dedication to personal and professional growth.

The Institute of Management Accountants is dedicated to excellence within the management accounting profession. The Certified Management Accountant (CMA) designation was developed in 1972 to provide an objective measure of an inpidual’s knowledge and competence in the field of management accounting. Only the CMA program recognizes the unique proficiencies required for success in this challenging profession.

Objectives

• To develop the area of management accounting as a recognized profession by identifying the role of the management accountant in the field of risk management, internal decision making, planning and cost management, budgeting etc.
• To administer a certification designed to validate competence and practical skills of accountants employed by today’s dynamic business entities.
• To set minimum criteria in measuring academic standards in the field of management accounting.
• To embolden management accountants to keep abreast of the changing conditions in the global business environment and pursue continuing professional development.

Part 1 – Financial Planning, Performance and Control (Levels A, B, and C) Outcomes:

• Budgeting concepts; forecasting techniques; budget methodologies; annual profit plan and supporting schedules; senior -level planning and analysis
• Cost and variance measures; responsibility centers and reporting segments; performance measures
• Measurement concepts; costing systems; overhead costs; operational efficiency; business process performance
• Risk assessment, controls, and risk management; internal auditing; systems controls and security measures
• Ethical considerations for management accounting and financial management professionals

Part 2 – Financial Decision-Making (Levels A, B, and C)Outcomes:

• (Basic) financial statement analysis; financial key performance indicators (KPIs); financial ratios; profitability analysis; analytical issues in financial accounting
• Risk and return; managing financial risk; financial instruments; cost of capital; managing current assets; raising capital; corporate restructuring; international finance;
• Cost/volume/profit analysis; marginal cost/profit analysis; pricing; risk assessment
• Capital budgeting process; discounted cash flow analysis; payback and discounted payback; ranking investment projects; risk analysis in capital investment; valuation
• Ethical considerations for organizations