I-akhawunti ye-Chartered Global Management Accountant (CGMA)

Thola Incazelo Yobubi, Ulwazi ku-Salary, nokuningi

Ukuqokwa kwe-Accountant Accountant Global Chartered kuyinto yokunikezelwa okuhlangene kwamuva kwe-American Institute of Certified Public Accountants (AICPA) kanye neChartered Institute of Management Accountants (CIMA). Eqaliswe ngoJanuwari 2012, i-CGMA kufanele ikhombise ubuchwepheshe ezindaweni zokuphatha ukuphathwa kanye nokubika ukuphathwa , okufaka ulwazi lobuchwepheshe kwimisebenzi efana nalokhu:

• Ukulinganisa ukusebenza

• Ukusekela izinqumo zokuphatha
• Isu lebhizinisi
• Ukuthola amathuba ebhizinisi
• Ukwenza izinqumo zokutshala izimali
• Ukuphathwa kweengozi
• Ukuvikelwa kwempahla

Ukubalwa kwezimali kuhilela ukuqoqwa, ukugcinwa, ukuhlaziywa nokusetshenziswa kokubili kwezimali kanye nokungewona kwezezimali kanye namamethrikhi.

I-Sales Pitch

Ngo-June 4, 2012, ukukhululwa kwe-press, i-AICPA inikeze izizathu ezinhlanu zokuthi kungani i- CPA kufanele icabangele ukufaka igama le-CGMA.

1. Ngokwenhlolovo ye-AICPA ne-CIMA, ama-80% wama-CEO angathanda ukhetho lomsebenzi ngegama le-CGMA elilodwa ngaphandle kwalo. Ukwengeza, 75% baphendule ukuthi bangathanda abasebenzi bezezimali ukuthola i-CGMA.
2. Ngenxa yokuthi abaphathi bama-akhawunti abaphathi banamakhono amaningi futhi baqeqeshwe ukusebenzisa izinyathelo zokusebenza ngaphandle kwezimali kuphela, banganezela inani eliyingqayizivele ezinkambisweni zokwenza izinhlangano.
3. Ama-CGMA anama-agility angaphezulu-isilinganiso futhi ajwayele ukuvumelanisa, izimfanelo ezibalulekile ezindaweni ezishintshayo zebhizinisi.

1. Njengombhalo wezwe jikelele, i-CGMA inokuhamba ukuthuthela eminye iminyango ngaphakathi kwenkampani nasemhlabeni jikelele.
2. I-CGMA idala indlela okuthiwa yi "C-Suite" izikhundla ngoba abanikazi banamakhono okubamba iqhaza ezinqumweni zebhizinisi ezibucayi.

I-Critiques ye-Sales Pitch: Ukuthengiswa kwe-AICPA kwe-CGMA kuncike eziningana zokuhlaziya.

Nakhu okunye, okushiwo yizizathu ezibalulwe ngenhla.

1. Abaphathi bama-CEO basuke kude kakhulu nezinqumo zokuqasha eziyobathinta iningi lamaCGMA. Futhi, bambalwa abanokuzibophezela kokubalwa kwamabhuku noma ubuchwepheshe endle futhi akungabazeki ngisho nokuzwa nge-CGMA ngaphambi kokuba kuhlolwe. Ngenxa yalokho, ukubaluleka kwale nhlolovo kuyinto engabaza kakhulu.
2. Kungenxa yokuthi indawo esebenzayo ehlinzekwayo ibalulekile, akulandeli ngokulandela ukuthi ukuqinisekiswa okusha okuhlobene nakho kuyadingeka noma kuyigugu ngokwayo. Ngaphezu kwalokho, kusadingeka kuboniswe ukuthi abanikazi be-CGMA banamakhono amaningi, ngokwesilinganiso kunabathengisi abaphathi abanolwazi ngaphandle kweyodwa.
3. Futhi, i-CGMA intsha kakhulu ukuthi ubani ahlulele ukuthi ngabe abanikazi bayo bangcono yini, ngokwesilinganiso kunabanye abantu abasensimini ngaphandle kwayo.
4. Kanti futhi, uma unikezwa ukuthi i-CGMA intsha futhi engaziwa kakhulu, ayikho irekhodi lomkhondo ekukhuthazeni ukuhamba.
5. Njengoba kunikezwe ubuhle be-CGMA, lokhu kungenye futhi ukubikezela okungagcwaliseki ukuthi akusekelwe yiqiniso.

Ngaphezu kwalokho, kufanele kuqashelwe ukuthi noma i-CPA noma isizinda esiphezulu sokubalwa kwezimali ngokuvamile kuyadingeka ukungena emkhakheni wokubalwa kwezimali noma ukubika ukuphathwa. Kunalokho, njengoba kunjalo nakwezinye izigwegwe zebhizinisi nezezimali, ekuqeqesheni umsebenzi ngokuvamile kuyisihluthulelo sokwakha ubuchwepheshe kulezi zindawo.

Iziqu

Ukuze uthole i-CGMA, umuntu kufanele abe yilungu lokuvota ngokuma okuhle kwe-AICPA (okungukuthi, i-CPA) noma ilungu le-CIMA. Ukwengeza, umuntu kumele okungenani abe nakho iminyaka emithathu ekubalwa kwezokuphatha.

Ukuze uthole i-CPA, lokhu kusho ukuhlangabezana nenye yalezi zinethi ezine ezidingekayo ezincane:

• Iminyaka emithathu yokuhlangenwe nakho kwezimali zezimali, ukuhlolwa kwangaphakathi noma ukuphathwa kwezimali, kungaba ebhizinisini noma kuhulumeni
• Iminyaka emibili yokuhlangenwe nakho kwezimali zezimali, ukuhlolwa kwangaphakathi noma ukuphathwa kwezimali, kanye nomnyaka owodwa ekubambeni komphakathi
• Iminyaka emithathu yemali yezimali noma yokuphathwa kwezimali ekubonisaneni
• Iminyaka emithathu ekusebenzeni kwezimali zokuphathwa kwangaphakathi kwe-firm accounting

Kusukela ngoJanuwari 2015, ukuhlolwa kuzonikezwa kubafakizicelo be-CGMA.

Umuntu ongeyena i-CPA kodwa othola i-CGMA angeke azivelele njengeCPA, okumele izuzwe ngokwehlukana.

Izindleko

Ukuqokwa njenge-CGMA mahhala kumalungu eCIMA. Amalungu e-AICPA, abe yi-CGMA abiza u-$ 150 ngonyaka, kusukela ngo-Julayi ka-2012. Amalungu omabili we-AICPA kanye nelungu lomphakathi we-CPA, imali eyi-$ 100 ngonyaka.