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Cost accounting & management

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Standing the test of time after 100 years

The skills of CIMA's members have helped the Institute survive war, thrive in peacetime, and prepare for the future.

Article Cost management Advanced

Figuring out transfer pricing: How to set terms of negotiation between departments

Transfer pricing can be a battleground for competing interests within a company. This article discusses balancing those interests.

Article Tax planning Intermediate

The role of management accounting in servitisation

This academic research report explores the potential role of management accounting in servitising manufacturing companies.

Report Cost accounting Advanced

Outcome costing: a significant advancement for determining public-sector effectiveness

This CIMA and FM magazine paper aims to devise a methodology which can analyse, and therefore determine, whether value for money is being achieved by the public sector.

Report Cost management Expert

Financial Performance Management Program

The CGMA designation elevates the profession of management accounting and showcases your value around the world. This CPE program provides you with the knowledge...

Course – Online Cost management Foundational

Cost Accounting and Management

This CGMA track covers traditional costing, activity-based costing, activity-based management, advanced costing techniques, and quality management and process...

Course – Online Cost accounting Foundational

Financial Decision Making

This CGMA track covers breakeven analysis, relevant costs and decision making, linear programming, transfer pricing, investment appraisal techniques, pricing strategy,...

Course – Online Cost accounting Foundational

Variance Analysis I

In this CPE course, explore standard costing and variance analysis.

Course – Online Cost accounting Foundational

Variance Analysis II

This CPE course explores variance investigation, including when a variance should be investigated. It explains different interpretations of variances as well as...

Course – Online Variance analysis Foundational

Relevant Costs and Decision Making

This CPE course explores relevant costs and revenues, including characteristics of relevant costs, non-relevant costs, opportunity cost, as well as incremental revenue.

Course – Online Cost accounting Foundational

Transfer Pricing

This CPE course examines transfer pricing, including setting a transfer price for inter-divisional transactions. It includes the objectives of transfer pricing,...

Course – Online Cost management Foundational

Quality Management and Process Improvement

This CPE course explores the modern business environment for manufacturers including the growth of world class manufacturers, and characteristics of the modern...

Course – Online Cost accounting Foundational