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The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
Certified Management Accountant (CMA) is a professional certification credential in the management accounting and financial management fields. The certification signifies that the person possesses knowledge in the areas of financial planning, analysis, control, decision support, and professional ethics.
A college town, Ann Arbor is home to the University of Michigan, which significantly shapes the city's economy, employing about 30,000 workers. The city's economy is also centered on high technology, with several companies drawn to the area by the university's research and development infrastructure.
AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...
Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations. Critically, in assessing a company's financial position (and reading its balance sheet), COE is distinguished from CAPEX , or costs associated with Capital Expenditures.
Costruzione Italiana Macchine Attrezzi (CIMA, "Italian Machine Tool Company") is a gear, powertrain, and transmission manufacturer based in Bologna, Italy.. CIMA was founded in 1942 as a manufacturer of gear machining equipment before producing its own gears in 1946.
Ellen Craft was born in 1826 in Clinton, Georgia, to Maria, a mixed-race enslaved woman, and her wealthy planter slaveholder, Major James Smith. At least three-quarters European by ancestry, Ellen was very fair-skinned and resembled her white half-siblings, who were her enslaver's legitimate children.
Life-cycle cost analysis (LCCA) is an economic analysis tool to determine the most cost-effective option to purchase, run, sustain or dispose of an object or process. The method is popular in helping managers determine economic sustainability by figuring out the life cycle of a product or process.