Se ha añadido un nuevo link muy interesante dentro de material docente / recursos de interés. Concretamente: Essential tools for management accountants. CGMA (Chartered Global Management Accountant)

Se tratan los siguientes aspectos:

Governance and risk management

• CIMA Strategic Scorecard®
• Enterprise Risk Management (ERM)
• CGMA Ethical Management Reflection Checklist
• Risk Heat Maps

Strategic planning and execution

• Strategic Planning Tools (including mission/vision statements, goals and objectives, SWOT, PEST)
• Balanced Scorecard, including operational dashboards
• Strategy Mapping
• Porter’s Five Forces of Competitive Position Analysis
  

Performance management and measurement

• KPIs – financial and non-financial
• Benchmarking
• The Performance Prism

Planning and forecasting

• Rolling Plans and Forecasts
• Activity-Based Budgeting (ABB)
• Scenario and Contingency Planning
• Cash Flow Modelling

Product and service delivery

• Activity based costing (ABC)
• Lean
• Quality Management Tools – Including TQM, Six Sigma, Cost of Quality and EFQM

Value recognition

• Value Chain Analysis
• Customer Relationship Management (CRM)