全球管理会计原则（英文版）.doc

全球管理会计原则（英文版） CONSULTATION DRAFTGLOBAL MANAGEMENT ACCOUNTING ?PRINCIPLESDriving better business through improved performanceThe Global Management Accounting Principles have been developed to support chief executives, boards of directors and chief finance officers to benchmark and improve their management accounting practices and processes to meet the needs of their organisation, both effectively and efficiently. The consultation closes on 10 May 2014. Responses should be sent to principles@cimaglobal4 Two of the world’s most prestigious accounting bodies, AICPA and CIMA, have formed ????a joint venture to establish the Chartered Global Management Accountant (CGMA) designation to elevate and build recognition of the profession of management accounting. This international designation recognises the most talented and committed management accountants with the discipline and skill to drive strong business performance. CGMA designation holders are either CPAs with qualifying management accounting experience or associate or fellow members of the Chartered Institute of Management Accountants. 2GLOBAL MANAGEMENT ACCOUNTING PRINCIPLES – Driving better business through improved performance CONTENTSExecutive summary 41. How to use this document 102. Introduction 123. The Global Management Accounting Principles 16 Preparing relevant information 16 Modelling value creation 18 Communicating with impact 18 PRIDE: Establishing the professional values of management accountants 20 4. Application to the performance management cycle 215. Application to management accounting practices 27 Budgeting 30 Cost transformation and management 31 External reporting 32 Financial controls 33 Investment appraisal 34 Pricing and product decisions 35 Project management 37 Regulatory adherence and compliance 38 Resource allocation 39 Risk management 40 Strategic tax management 42 Treasury and cash management 436. Process and next steps 451 LIST OF FIGURESFigure 1 – The role of finance mapped to the