Chartered Global Management Accountant (CGMA)

Tora Tsanangudzo yeDhiyabhorosi, Info pamusoro peSarudzo, uye Zvimwe

Sangano reCharedered Global Management Accountant rakatumirwa sangano reAmerican Institute of Certified Public Accountants (AICPA) uye Chartered Institute of Management Accountants (CIMA). Yakatangwa munaJanuary 2012, iCGMA inofanirwa kuratidza unyanzvi mune zvekuchengetedza kwekugadzirisa nekugadzirisa nyaya yekugadzirisa , iyo inoshandisa unyanzvi hwekugadzira zvemari kune mabasa akadai se:

• Performance measurement

• Kutungamira chisarudzo chinotsigira
• Strategic corporate
• Kuziva mikana yebhizimisi
• Kuita zvikwereti kusarudza
• Risk management
• Asset kudzivirira

Gwaro rekugadzirisa rinosanganisira kuunganidza, kuchengetedza, kuongorora uye kushandiswa kwemari uye mari isiri yemari uye metrics.

The Sales Pitch

Muna June 4, 2012, pepanhau rehurukuro, AICPA yakapa zvikonzero zvishanu nei CPA inofunga kuwedzera kuwedzera kweCGMA.

1. Maererano nekuongororwa kwakaitwa naAICPA neCIMA, 80% veEECO vangasarudza basa rinodiwa neCGMA kudanwa kune rimwe risina. Uyezve, 75% vakapindura kuti vangada vashandi vezvemari kuti vawane CGMA.
2. Nemhaka yokuti vatungamiri vekambani vane ruzivo rwakawanda uye vakadzidziswa kushandisa matanho ekushanda kunze kwekusagadzikana chete kwemari, vanogona kuwedzera kukosha kwakasiyana mumasangano ekugadzirisa zvisarudzo.
3. CGMAs inopfuura yepamusoro-yepamusoro yehutano hwekugadzirisa uye hunochinja, unhu hunokosha mukushandura kwakanyanya nzvimbo dzebhizimisi.

1. Sekudaidzwa kwenyika yose, CGMAs inofamba kuenda kune mamwe madhipatimendi mukati mekambani uye pasi rose.
2. ICGMA inogadzira nzira kune izvo zvinonzi "C-Suite" nzvimbo nokuti vadzidzisi vane unyanzvi hwekubatanidzwa mukusarudza mabhizimisi makuru.

Critiques ye Sales Sales: Inotengeswa yeAICPA yeCGMA inotarisana nemitemo yakawanda.

Heano mamwe acho, keyed kune zvikonzero zviri pamusoro apa.

1. Vakuru vakuru vepamberi vari kure nemisungo yekupinza iyo ichachinja huwandu hwakawanda hweCGMAs. Uyewo, vashomanana vane zvinyorwa zvekuverengera kana unyanzvi mumunda uye hazvigoneki kunyange kuti vakambonzwa nezveCGMA vasati vaongororwa. Somugumisiro, kukosha kwekutsvakurudza uku kunopokana zvikuru.
2. Sezvo nokuti nzvimbo inoshanda yakakosha inokosha, hazvirevi hazvo kutevera kuti chiitiko chitsva chine chokuita nacho chinofanira kuve chakakosha kana chinokosha pachako. Zvakare, zvinotofanira kuratidzirwa kuti vateereri veCGMA ndivo vane ruzivo rwepamusoro, pamwero wepamusoro pane vadzidzisi vanoona nezvekugadzirisa pasina mumwe.
3. Zvakare, iCGMA yakatsvaga kuti munhu upi zvake atonge kana vabati vayo vari nani, pamusana pevamwe vanhu vari mumunda pasina.
4. Rimwezve, rakapiwa kuti CGMA itsva uye zvikuru haisati yazivikanwa, haina ine rekodi yekukurudzira kufamba.
5. Zvichipa hutsva hweCGMA, ichi chimwe chimwe chirevo chisingabvumirwi kushandiswa kwete chokwadi.

Uyezve, inofanira kuonekwa kuti hapana CPA kana maitiro akawandisa ekubvunzurudza zvinowanzodiwa kuti upinde muminda yekugadzirisa nyaya dzekugadzirisa kana kutarisira kuparidzira. Pane kudaro, sezvakangoitika mune zvakawanda zvebhizimisi uye zvemari, pakudzidzira basa kunowanzova chinhu chinokosha pakuvaka unyanzvi munzvimbo idzi.

Qualifications

Kuti agamuchire kurongwa kweCGMA, munhu anofanira kutanga ave nhengo yevhoti mukumira kwakanaka kweAICPA (kureva, CPA) kana nhengo yeCIMA. Uyezve, munhu anofanira kunge ane makore matatu muhutano hwekutarisira.

Kana iri CPA, izvi zvinoreva kusangana chimwe chezvikamu zvina izvi zvisinganyanyi kukosha:

• Makore matatu ezvakaitika mumabhuku ekugadzirisa zvemari, kuongorora mukati kana kuongorora kwekugadzirisa, kana mune zvebhizimisi kana muhurumende
• Makore maviri ane ruzivo rwekugadzirisa zvemari, kuongorora kwemukati kana kubhengetwa kwekugadzirisa, pamwe chete negore rimwe muhuwandu hwemari
• Makore matatu ehupfumi kana kutungamira kwehuwandu hwezvokugadzirisa zvemari pane imwe nhauriro
• Makore matatu mukati yekugadzirisa kuongororwa kwebasa rekambani yekugadzirisa

Kutanga munaJanuary 2015, kuongororwa kuchagoverwa kune avo vanoshanda kuCGMA.

Mumwe munhu asiri CPA asi uyo anowana CGMA haangazviratidzi seCPA, iyo inofanira kupiwa zvakasiyana.

Mutengo

Kusarudzwa seCGMA yakasununguka kune nhengo dzeCIMA. Kune nhengo dzeAICPA, kuva CGMA inodhura madhora 150 pagore, kutanga munaJuly 2012. Kune nhengo dzeAICPA uye nhengo yehurumende yeCPA yemutengo, mari inosvika $ 100 pagore.