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CIMA is committed to supporting its members and students through the current economic downturn.

We have a wide range of resources to support you through these changing circumstances.

Improving cash flow using credit management sponsored by Albany Software Ltd

Efficient cash flow is a primary indicator of business health.

It i is vital when access to cash is difficult or expensive. Implementing good credit management policies can improve cash flow even in buoyant economic times. Our report looks at the cash flow cycle, working capital and credit management, and shows why cash flow management is essential for business.

 

Combined code effectiveness review: CIMA's response

The FRC is reviewing the Combined Code.

CIMA emphasises the need for robust research (PDF 578KB) to ensure that there is a clear evidence based understanding of what went wrong - from a governance perspective - to create the financial crisis, and to ensure that the subsequent policy response is appropriate and effective.

CIMA believes that the FRC has a potent role to play in championing good governance. Our response explores how this role could be developed.

Return on Ideas: Better results from finance and marketing working together

The impact of marketing has traditionally been difficult to quantify, leading to tensions between finance and marketing departments. New groundbreaking research commissioned by CIMA, the DMA and CIM has lead to the creation of an innovative framework that helps  demonstrate the impact of marketing on the bottom line. This new report Return on Ideas: better results from finance and marketing working together will not only help you improve the relationship between finance and marketing but will also help you get better results.

Strategic Management Accounting

Read the views of farmers, agricultural extensionists and CIMA members  working in the agri-food sector on cost management, collaboration and relationships within the food supply chain in the recently published From gate to plate: Strategic management accounting in the UK agricultural industry (PDF 840KB) report. This report results from research undertaken by Dr Lisa Jack into the potential for target cost management for this sector.

 

 

Managing strategy in a downturn

Responding to the demanding business environment is critical, but the onus should also be on implementing strategies that will help ensure sustainable success when the immediate crisis has passed.

Aimed specifically at smaller businesses, Strategy under Stress (PDF 418KB) sets out a series of key questions that management accountants can use to drive strategic thinking at all levels of their organisation.

 

Corporate Reporting

Read the views of CIMA FTSE 350 Directors in Complexity, relevance and clarity of corporate reporting (PDF 177KB).

Over the past ten years a raft of additional reporting burdens have been placed on businesses and many of the existing requirements have also changed in that period. The Financial Reporting Council (FRC) launched a project to review the complexity and relevance of current corporate reporting requirements and CIMA has taken the opportunity to contribute to the debate.

There is a major debate looming on the horizon on the future financial reporting requirements for pensions. Our Reforming the reporting of pensions (PDF 365KB), published in December 2008, explores the main issues raised in Accounting Standards Board's discussion paper, summarises the responses and provides a CIMA perspective.

 

NHS

As an advocate of activity based costing, CIMA's new report, Transparency and accountability: using better data to drive performance management in the NHS (PDF 470KB), gives NHS trusts the facts behind service line reporting (SLR) and patient level information and costing (PLICS).

 

 

Improving Decision Making

Our Improving decision making in organisations: unlocking business intelligence report gives an overview of recent developments in business intelligence (BI) and argues that management accountants should help to unlock the potential in BI.

 

Keep in touch with CIMA’s latest thinking, research projects and developments, such as Pensions and Report Leadership.

Can't find what you are looking for? Please use our resource finder to search on either publication type, subject or use free-form text.

Note: when using the web search, type your search criteria in lower case to avoid limiting the number of possible results.

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