Qualification Structure And Syllabus - CIMA
Qualification structure and syllabusCIMA Chartered Management Accounting Qualification 2010
ContentsDecember 2008A qualification focused on the future – fit for purpose, relevant and uniqueI am honoured to introduce the new 2010 CharteredManagement Accounting Qualification to all ofour stakeholders.With seismic shifts occurring in the world’s economy,coupled with accelerating concerns about thesustainability of our planet, never before has there beena greater need for organisations to train and develop theirpeople to manage the impact of these changes.With this revised qualification CIMA remains true to itslong and proud history of providing finance professionalswith a difference – Chartered Management Accountants– who combine management and finance skills in aunique way and who fully understand the businesses theyare working in. While we respect and learn lessons fromthe past, through this qualification we prepare our futuremembers to be focused on the future: driving value;managing performance; understanding how organisationsare best led and inspired; and helping to sustain vibrantbusiness and government. We provide a strong groundingin international accounting and financial reporting whichis comparable to that offered by all of our competitors.In addition we offer strategic risk management, businessstrategy and much more.CIMA now designs its qualifications in what we believeto be a unique way. Based on rigorous internationalprimary research with all of our key stakeholders andinvolving the participation of over 6,000 individuals andorganisations – members, students, employers (bothexisting and potential), CIMA tuition partners, universitiesand our examiner and marker team – we have designeda professional finance training and development solutionthat is second to none.I commend this revised CIMA Professional Qualification toyou. It will be examined for the first time in 2010, so thereis plenty of time to absorb the exciting changes containedin the pages that follow.Yours sincerelyRobert G. JellyDirector of EducationFor more information visit www.cimaglobal.comCIMA Chartered ManagementAccounting Qualification 2010.01Structure of the CIMA qualification02Syllabus guidance03The full syllabus – operational level04The full syllabus – management level05The full syllabus – strategic level06The full syllabus – Test of Professional Competencein Management Accounting07The examination timetable08The transition arrangements for students09Programme design and the International Education Standards
0101Structure of the CIMA qualificationStructure of the CIMA qualification01 Structure of the CIMA qualificationA How to qualifyTo qualify as a Chartered Management Accountant under the2010 CIMA qualification, an applicant must:meet the entry requirements for the ProfessionalChartered Management Accounting qualification; register as a student with CIMA; study for, sit and pass nine examinations, as definedwithin the syllabus; achieve the requirements of the Test of ProfessionalCompetence in Management Accounting, includingPart A Initial Professional Development – Work BasedPractical Experience and Part B Case Study Examination,as defined within the syllabus.To gain entry to the Professional Chartered ManagementAccounting qualification 2010, applicants must be holdersof CIMA’s Certificate in Business Accounting or an approvedexempting qualification. B Structure of the qualificationThe structure of the qualification and syllabus subjects is shown onthe following diagram.Test of Professional Competencein Management AccountingThe learning pillarsSubjects within each learning pillar of the qualification are designedto be sequential, from operational to strategic level, encouragingthe progressive development of knowledge, techniques and skills.Operational and management levelWithin each learning pillar, students are advised to sit and passthe operational level subject examination before sitting themanagement level subject. However, examinations from differentlearning pillars, at either operational or management level, may besat concurrently. Students are recommended to sit no more thanthree examinations at any single diet, in order to optimisethe probability of success.Award – Member of the Chartered Institute of Management AccountantsProfessionalcompetence levelC Progression through the qualificationThe pass mark for each of the operational and management levelsubject examinations is 50% and permanent credit is awarded forany paper in which the candidate scores 50% or more.T4 – Test of Professional Competence in Management AccountingPart A – Initial ProfessionalDevelopment – Work BasedPractical Experience.Part B – Case StudyExamination based on pre-seenand unseen material.Students must pass all operational and management level subjectexaminations, in each learning pillar, before attempting thestrategic level subjects.StrategiclevelOn successful completion of all operational level subjects, studentsare awarded the CIMA Diploma in Management Accounting.Paper E3EnterpriseStrategyPaper P3PerformanceStrategyPaper F3FinancialStrategyManagementlevelAward – CIMA Advanced Diploma in Management AccountingPaper E2EnterpriseManagementPaper P2PerformanceManagementPaper F2FinancialManagementOperationallevelAward – CIMA Diploma in Management AccountingPaper E1EnterpriseOperationsPaper P1PerformanceOperationsPaper F1FinancialOperationsEnterprise pillarPerformance pillarFinancial pillarOn successful completion of all management level subjects,students are awarded the CIMA Advanced Diploma inManagement Accounting.Strategic levelWhen attempting the strategic level subjects, students must sitall three examination papers (one from each learning pillar – PapersE3, P3 and F3) together at the first sitting. At any subsequentexamination attempts, these papers may be taken in any orderand combination.The pass mark for each of the strategic level subject examinationsis 50% and permanent credit is awarded for any paper in which thecandidate scores 50% or more.The Test of Professional Competence in Management Accountingcomprises two component parts that must both be achieved inorder to complete the test. Credits are used to measure success,rather than marks. To pass the Test of Professional Competence inManagement Accounting, students must achieve an aggregatedminimum of 75 credits – comprising a minimum of 50 credits forPart A (maximum 50 credits) and a minimum of 25 credits forPart B (maximum of 50 credits).Students are advised to undertake Part A and Part B concurrently,although either can be taken in any order once all strategic levelexaminations have been completed. The overall result for the Testof Professional Competence in Management Accounting can onlybe given when both component parts have been completed.Part AInitial Professional Development – Work Based Practical Experience(maximum 50 credits)Students must prepare and submit a ‘CIMA Career Profile’ forassessment of their personal work based practical experience andskills development. An approved Career Profile is awarded 50 credits– the amount needed to meet the requirements for Part A of theTest of Professional Competence in Management Accounting.Part BCase Study Examination (maximum 50 credits)Students must sit and pass the Case Study Examination – a threehour assessment of competence, completed within a supervisedexamination environment. 25 credits must be awarded to meetthe minimum requirements for Part B of the Test of ProfessionalCompetence in Management Accounting.On successful completion of the Test of Professional Competence inManagement Accounting, students apply to be elected as membersof the Chartered Institute of Management Accountants.Students must pass all three strategic level subject examinationsbefore attempting the Test of Professional Competence inManagement Accounting.Pre-requisite entry requirements (e.g. CIMA Certificate in Business Accounting, degreesin business or accounting or AAT Technician/Diploma level).4For more information visit www.cimaglobal.comFor more information visit www.cimaglobal.com5
0202Syllabus guidanceSyllabus guidance02 Syllabus guidanceThe following table lists the learning objectives and the verbs that appear in the syllabus learning outcomes and examination questions:C Structure of subjects and learning outcomesThe aims of the syllabus for the CIMA Professional CharteredManagement Accounting qualification 2010 are:Each subject within the three learning pillars of the syllabusis divided into a number of broad syllabus topics. The topicscontain one or more lead learning outcomes, related componentlearning outcomes and indicative knowledge content. To provide for the institute, an adequate basis for assuringsociety that those admitted to membership are competentto act as management accountants for entities, whether inmanufacturing, commercial or service organisations, in thepublic or private sectors of the economy.To enable the institute to examine whether prospectivemembers have an adequate knowledge, understanding andmastery of the stated body of knowledge and skills.To enable the institute to assess whether prospective membershave completed initial professional development and acquiredthe necessary work based practical experience and skills.A learning outcome has two main purposes:(a) to define the skill or ability that a well-prepared candidateshould be able to exhibit in the examination;(b) to demonstrate the approach likely to be taken by examinersin examination questions.The learning outcomes are part of a hierarchy of learningobjectives. The verbs used at the beginning of each learningoutcome relate to a specific learning objective e.g;What you are expected to know.What you are expected to understand. Enterprise pillarPerformance pillarFinancial pillarThe verb ‘evaluate’ indicates a high, level 5, learning objective.Because learning objectives are hierarchical, it is expected that atthis level, students will have knowledge of fixed and flexible budgettechniques, to be able to apply them and assess performance usingrelevant reports.Each learning pillar is divided into three progressive levels: Operational levelManagement levelStrategic levelHow you are expected to applyyour knowledge.Within each learning pillar there are three syllabus subjects, eachsubject being positioned at one of the three progressive levels. Eachof the nine subject examinations has a duration of three hours, witha further 20 minutes of pre-examination reading time. The passmark for each of these examinations is 50%.Make a list of.StateExpress, fully or clearly, the details/facts of.DefineGive the exact meaning of.DescribeCommunicate the key features of.DistinguishHighlight the differences between.ExplainMake clear or intelligible/state the meaning or purpose of.IdentifyRecognise, establish or select after consideration.IllustrateUse an example to describe or explain something.ApplyPut to practical use.CalculateAscertain or reckon mathematically.DemonstrateProve with certainty or exhibit by practical means.PrepareMake or get ready for use.ReconcileMake or prove consistent/compatible.SolveFind an answer to.TabulateArrange in a table.AnalyseExamine in detail the structure of.CategorisePlace into a defined class or division.Compare and contrastShow the similarities and/or differences between.ConstructBuild up or compile.DiscussExamine in detail by argument.InterpretTranslate into intelligible or familiar terms.PrioritisePlace in order of priority or sequence for action.ProduceCreate or bring into existence.AdviseCounsel, inform or notify.EvaluateAppraise or assess the value of.RecommendPropose a course of action.ANALYSISHow you are expected to analyse thedetail of what you have learned.Level 4In addition to completing all examinations within the three learningpillars, students must successfully achieve the requirements ofthe Test of Professional Competence in Management Accounting,including Part A Initial Professional Development – Work BasedPractical Experience and Part B Case Study Examination.ListAPPLICATIONLevel 3The syllabus comprises three learning pillars:DefinitionCOMPREHENSIONEvaluate performance using fixed and flexible budget reports.B Structure of the syllabusVerbs usedKNOWLEDGELevel 2 Learning objectiveLevel 1A Aims of the syllabusLevel 5EVALUATION6For more information visit www.cimaglobal.comHow you are expected to use yourlearning to evaluate, make decisionsor recommendations.For more information visit www.cimaglobal.com7
0202Level SubjectSyllabus topic02 Syllabus guidance continuedStrategicSyllabus guidanceSyllabus guidancePERFORMANCE PILLARPAPER P3Performance StrategyA. Management Control Systems10%B.25%Risk and Internal ControlC. Review and Audit of Control Systems15%D. Management of Financial Risk35%E.15%Risk and Control in Information SystemsD Study weightingsManagementWithin a syllabus subject, a percentage weighting is shown againsteach section topic and is intended as a guide to the proportion ofstudy time each topic requires.It is essential that all topics in the syllabus are studied, since anysingle examination question may examine more than one topic,or carry a higher proportion of marks than the percentage studytime suggested.OperationalThe weightings do not specify the number of marks that will beallocated to topics in the examination.PAPER P2Performance ManagementPAPER P1Performance OperationsE Summary of the syllabusENTERPRISE PILLAR8Syllabus topicPAPER E3B.20%Enterprise StrategyC. Evaluation of Strategic Options30%D. Implementation of Strategic Plans30%A. Strategic Management and Assessing the Competitive Environment30%B.40%Enterprise ManagementChange ManagementProject ManagementC. Management of Relationships30%A. The Global Business Environment20%PAPER E1B.Information Systems20%Enterprise OperationsC. Operations Management20%D. Marketing20%E.20%Managing Human CapitalFor more information visit www.cimaglobal.comManagement20%StrategicLevel SubjectA. Interacting with the Competitive EnvironmentPAPER E230%B.30%Cost Planning and Analysis for Competitive AdvantageC. Budgeting and Management Control20%D. Control and Performance Measurement of Responsibility Centres20%A. Costing Accounting Systems30%B.10%Forecasting and Budgeting TechniquesC. Project Appraisal25%D. Dealing with Uncertainty in Analysis15%E.20%Managing Short Term FinanceFINANCIAL el SubjectA. Pricing and Product DecisionsSyllabus topicPAPER F3Financial StrategyPAPER F2FinancialManagementA. Formulation of Financial Strategy25%B.30%Financial DecisionsC. Investment Decisions and Project Control45%A. Group Financial Statements35%B.20%Issues in Recognition and MeasurementC. Analysis and Interpretation of Financial Accounts35%D. Developments in External Reporting10%A. Principles of Business Taxation25%PAPER F1B.15%Financial OperationsC. Financial Accounting and ReportingRegulation and Ethics of Financial Reporting60%For more information visit www.cimaglobal.com9
0202Syllabus guidanceSyllabus guidance02 Syllabus guidance continuedF Study routeProfessional competence levelG Exam informationSubject and examination paper referencingOperational and management levelT4 – Test of Professional Competence in Management AccountingInternational Accounting Standards and Exposure DraftsThe three syllabus subjects within each learning pillar are designedto develop knowledge and skills in a progressive manner. Studentsare expected to study and pass the operational level paper in anysingle pillar before tackling the management level paper in thatsame pillar. It is however possible to be concurrently studying andsitting an operational level paper in one pillar and a managementlevel paper in another pillar. Students may choose to sit one, twoor three examination papers at any single examination diet.On successful completion of all three strategic level examinations,students must prepare for and pass each part of the two part Testof Professional Competence in Management Accounting. The twoparts are:The examinations will be set in accordance with relevantInternational Accounting Standards and International FinancialReporting Standards, issued up to and including 1 Decemberpreceding the examination concerned. This date is particularlyrelevant to Paper F1 – Financial Operations and Paper F2 –Financial Management.All subjects and examination papers in the CIMA ProfessionalChartered Management Accounting qualification are prefixed with:All operational and management level subject examinations,in each learning pillar, must be successfully completed beforeattempting strategic level subjects.Strategic levelAll three syllabus subjects at strategic level must be studiedconcurrently, since students must sit all three examinationpapers (E3, P3 and F3) together at the first sitting. These papersmust all be successfully completed before attempting the Test ofProfessional Competence in Management Accounting. Part A Initial Professional Development – Work BasedPractical Experience (maximum 50 credits) Part B Case Study Examination (maximum 50 credits)Credits are used to measure success, rather than marks and to passthe Test of Professional Competence in Management Accounting,students must achieve an aggregated minimum of 75 credits –comprising a minimum of 50 credits for Part A (maximum 50 credits)and a minimum of 25 credits for Part B (maximum of 50 credits).CIMA recommends that students undertake Part A and Part Bconcurrently, although either can be taken in any order. Theaggregated result for T4 – Test of Professional Competencein Management Accounting, can only be given when bothcomponent parts have been completed.MembershipOn successful completion of the Test of Professional Competencein Management Accounting, students will apply to be elected asmembers of the Chartered Institute of Management Accountants.10For more information visit www.cimaglobal.comThis date of up to and including 1 December preceding theexamination also applies to material contained in FinancialReporting Exposure Drafts.Examination noticesStudents are advised to refer to the notice of examinable legislationpublished regularly in CIMA’s magazine (Financial Management),the student e-newsletter (Velocity) and on the CIMA website, toensure they are up-to-date.Time management in examinationsStudents are advised to manage their time strictly when answeringquestions in examinations. The time allocated to read, answer andreview the answer to a question, should be proportional to themaximum marks available for that question. For example, a shortanswer question worth 5 marks, within a 3 hour examination wherea total of 100 marks are available, should be allocated a maximumof 9 minutes. a letter (E, P or F) to indicate the learning pillar,a number (1, 2 or 3) to indicate the level,where they are positioned within the qualification structure. TheTest of Professional Competence in Management Accounting isprefixed with T4 to indicate its position at level 4.H Mathematical tables and formulaeRelevant formulae will be included within the appropriateexamination papers and mathematical tables relevant to thesubject will be identified. These will be published on theCIMA website.ITaxationData required for use when answering examination questionsinvolving calculations for taxation (primarily within papers F1,F2 and F3), will be published on the CIMA website before eachexamination diet. The data will also be included within theappropriate examination papers.For more information visit www.cimaglobal.com11
0303The full syllabus – operational levelThe full syllabus – operational level03 The full syllabus – operational levelThis section sets out the specific syllabus for each of the threepapers at the operational level of the qualification. However, it isimplicit in each case, that material included in the syllabus for anyof the papers within the CIMA Certificate in Business Accountingqualification, may also be relevant for the purposes of assessment,in related subjects. The syllabus for the CIMA Certificate in BusinessAccounting qualification can be viewed on the CIMA website.Syllabus structureAssessment strategyThe syllabus comprises the following topics and study weightings:There will be a written examination paper of three hours, plus20 minutes of pre-examination question paper reading time. Theexamination paper will have the following sections:The GlobalBusiness Environment20%BInformation Systems20%COperations Management 20%Syllabus overviewDMarketingThis paper addresses several functional areas of business, as wellas introducing candidates to the economic, social and politicalcontext of international business. For each of the sections dealingwith information systems, operations, marketing and managinghuman capital, the learning requirements alert students to majordevelopments in the field as well as tools and techniquesimportant to each functional area.EManaging Human Capital 20%PAPER E1ENTERPRISE OPERATIONSA20%AEBA – 20 marksBA SectionA variety of compulsory objective test questions,each worthAbetween two and four marks. Mini scenarios may be given, to whicha groupBof questions relate.CDC Section B – 30 marksCDSix compulsory short answer questions, each worth five marks. Ashort scenario may be given, to which some or all questions relate.Section C – 50 marksOne or two compulsory questions. Short scenarios may be given, towhich questions relate.BAEE1 – A. THE GLOBAL BUSINESS ENVIRONMENT (20%)CDABDLearning outcomesCAEBCDIndicative syllabus contentOn completion of their studies students should be able to:Component1. explain the social, political andeconomic context of business.(a) explain the emergence of major economies in Asia and Latin America;(b) explain the emergence and importance of outsourcing and offshoring;(c) explain the impact of international macroeconomic developments (e.g. long-termshifts in trade balances), on the organisation’s competitive environment.2. analyse the relationship betweenthe internal governance of the firmand external sources of governanceand regulation.12BALeadC(a) explain the principles and purpose of corporate social responsibility and theprinciples of good corporate governance in an international context;(b) analyse relationships among business, society and government in nationaland regional contexts;(c) apply tools of country and political risk analysis;(d) discuss the nature of regulation and its impact on the firm.For more information visit www.cimaglobal.comAD BABCross-cultural management and different forms of business organisation.Emerging market multinationals.Liberalisation and economic nationalism.Outsourcing and offshoring.Major economic systems including US, European and transition economies.National account balances (especially from international trade), monetary policy andtheir impact on markets.CC Corporate governance, including stakeholders and the role of government. Principles of corporate social responsibility and the scope for international variation,e.g. between developed and developing economies. Business-government relations in developed and developing economies. Regulation in the national and international context and its impact on the firm. Role of institutions and governance in economic growth. Corporate political activity in developed and developing markets. Country and political risk.For more information visit www.cimaglobal.com13
0303The full syllabus – operational levelThe full syllabus – operational levelE1 – B. INFORMATION SYSTEMS (20%)Learning outcomesIndicative syllabus contentOn completion of their studies students should be able to:LeadComponent1. discuss the wider business contextwithin which informationsystems operate.(a) identify the value of information and information systems organisations;(b) discuss the reasons for organisations’ increased dependence on information systems;(c) discuss the transformation of organisations through technology. The role of information systems in organisations. Emerging information system trends in organisations (e.g. Enterprise-wide systems; knowledge management systems;customer relationship management systems, e.g. E-business, Web 2.0 tools). Information technology enabled transformation; the emergence of new forms of organisation. Geographically dispersed (virtual) teams; role of information systems in virtual teams and challenges for virtual collaboration.2. analyse how information systemscan be implemented in support ofthe organisation’s strategy.(a) discuss ways for overcoming problems in information system implementation;(b) discuss ways of organising and managing information system activitiesin the context of the wider organisation. Assessing the costs and benefits of information systems; criteria for evaluating information systems.Privacy and security.System changeover methods (i.e. direct, parallel, pilot and phased).Information system implementation as a change management process; avoiding problems of non-usage and resistance.Information system outsourcing (different types of sourcing strategies; client-vendor relationships).Aligning information systems with business strategy (e.g. strategic importance of information systems; informationsystems for competitive advantage; information systems for competitive necessity).E1 – C. OPERATIONS MANAGEMENT (20%)Learning outcomesIndicative syllabus contentOn completion of their studies students should be able to:14LeadComponent1. explain the relationship of operationsmanagement to other aspects of theorganisation’s operations.(a) explain the shift from price-based to relational procurement and operations;(b) explain the relationship of operations and supply managementto the competitiveness of the firm;(c) explain the particular issues surrounding operations management in services;(d) explain the importance of sustainability in operations management. 2. apply tools and techniques ofoperations management.(a)(b)(c)(d)(e) Different methods of quality measurement (e.g. Servqual). Approaches to quality management, including Total Quality Management (TQM), various British andEuropean Union systems as well as statistical control processes. External quality standards. Systems used in operations management: Manufacturing Resource Planning II (MRPII);Optimized Production Techniques (OPT) and Enterprise Resource Planning (ERP). Use of process maps to present the flow of information and product across supply chains and networks. Methods for managing inventory, including continuous inventory systems (e.g. Economic Order Quantity, EOQ),periodic inventory systems and the ABC system (Note: ABC is not an acronym; A refers to high value, B to medium and Cto low value inventory). Methods of managing operational capacity in product and service delivery (e.g. use of queuing theory,forecasting, flexible manufacturing systems). Application of lean techniques to services. Practices of continuous improvement (e.g. Quality circles, Kaizen, 5S, 6 Sigma). The characteristics of lean production. Criticisms and limitations of lean production. Developing relationships with suppliers, including the use of supply portfolios.apply contemporary thinking in quality management;explain process design;apply tools and concepts of lean management;illustrate a plan for the implementation of a quality programme;describe ways to manage relationships with suppliers.For more information visit www.cimaglobal.comSupply chain management as a strategic process.An overview of operations strategy and its importance to the firm.Supply chains in competition with each other; role of supply networks; demand networks as an evolution of supply chains.Design of products/services and processes and how this relates to operations and supply.The concept of sustainability in operations management.For more information visit www.cimaglobal.com15
0303The full syllabus – operational levelThe full syllabus – operational levelE1 – D. MARKETING (20%)Learning outcomesIndicative syllabus contentOn completion of their studies students should be able to:LeadComponent1. explain developments in marketing.(a)(b)(c)(d)(e)2. apply tools and techniquesused in support of theorganisation’s marketing.(a) explain the relationships between market research, marketsegmentation, targeting and positioning;(b) apply tools within each area of the marketing mix;(c) describe the business contexts within which marketing principles can be applied;(d) describe the market planning process;(e) explain the role of branding and brand equity.explain the marketing concept, and the alternatives to it;describe the marketing environment of a range of organisations;explain marketing in a not-for-profit context;explain the social context of marketing behaviour;describe theories of consumer behaviour. The marketing concept as a business philosophy.The marketing environment, including societal, economic, technological, political and legal factors affecting marketing.Marketing in not-for-profit organisations (i.e. charities, non-governmental organisations; the public sector).Theories of consumer behaviour (e.g. social interaction theory), as well as factors affecting buying decisions,types of buying behaviour and stages in the buying process. Social marketing and corporate social responsibility. Market research, including data gathering techniques and methods of analysis. Segmentation and targeting of markets, and positioning of products within markets. How business to business (B2B) marketing differs from business to consumer (B2C) marketing in its different forms(i.e. consumer marketing, services marketing, direct marketing, interactive marketing, e-marketing, internal marketing). Promotional tools and the promotion mix. The ‘service extension’ to the marketing mix. Devising and implementing a pricing strategy. Experiential marketing. Marketing communications, including viral, guerrilla
exempting qualification. B Structure of the qualification The structure of the qualification and syllabus subjects is shown on the following diagram. C Progression through the qualification Subjects within each learning pillar of the qualification are designed to be sequential, from operational to strategic level, encouraging
(CBA) where you must score 50% to pass each paper. All CBAs are set and controlled by CIMA and can be sat at BPP’s training centre in Bucharest. The regulations for and the contents of the assessments are strictly controlled by CIMA. You must have a CIMA ID before booking a CBA. BPP Romania is a CIMA CBA approved centre.
The P3 exam blueprint 10 For the first time, under the updated 2019 CIMA Professional Qualification, CIMA is publishing examination blueprints based on the syllabus which set out in detail what is examinable in each of th
A ceer Ar As A chArtered globAl mAnAgement AccountAnt er t h A i ss. With cgmA, i cAn reAch for my Ambitions. 3 hy become a Chartered Global Management Accountant with CIMA? W 3ccounting and so much more A 4 The CIMA difference 5 Who is CIMA? 5 Why choose CIMA?
CIMA Botswana part qualified salary survey 2010. CIMA salary survey 2010 – Botswana Executive summary 1 Main findings 3 Salaries and bonuses 3 Sector 3 Job role 3 Future 3 Recruitment and retention 4 Satisfaction with salary and benefits 4 Benefits received 4 Importance of benefits 5
business and financial management. On average, CIMA members are earning just under 67,000 per annum while CIMA fellows are . salary. Management accountants typically earn 35,000 and financial analysts/business analysts 39,000 per annum on average, including bonus. However, many are already
Note: The CIMA Code of Ethics is a Law of the Institute (to which all members and registered students are required to comply) for the purpose of the definition of "misconduct" in Byelaw 1. *International Federation of Accountants. Parts A and B of the CIMA Code of Ethics are based on the IFAC Handbook of the Code of Ethics
CIMA salary survey 2010 - global report Foreword 1 Executive summary 2 Main findings 4 Salaries and bonuses 4 Salaries 4 Bonuses 6 CIMA level 7 Gender 8 Sector 9 Satisfaction with salary 10 Recruitment and retention 12 Importance of benefits 12 Receipt of benefits 14
to AGMA 9 standard, improved the quality and performance of the QE range. Today, the QE Vibrator not only meets industry expectations, but will out-perform competitive models when correctly selected and operated in line with the information given in this brochure. When a QE Vibrator is directly attached to a trough it is referred to as a “Brute Force” design. It is very simple to calculate .
