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CPE Self-Study
Financial and Non-Financial Objectives
NASBA FIELD OF STUDY
Business Management and Organization
LEVEL
Intermediate
CPE CREDITS
Online: 1.5
This CPE course provides you with the technical knowledge required for the CGMA exam related to strategic management accounting. It defines the different types of entities and considers the identities of the entity's key stakeholders. It then looks at both financial and non­financial objectives.

CPE On-Demand
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Product details

Learning Objectives

  • Recognize the various financial and non-financial objectives of different types of entities, as well as additional financial objectives specifically for for-profit entities
  • Understand the sensitivity of financial-objective attainment to changes in underlying economic and business variables

Key Topics

  • Strategic financial objectives of different types of entities
  • Non-financial objectives
  • Financial strategy in the context of international operations
  • Financial objectives and ways to measure success
  • How changes in economic and business variables affect success in meeting financial objectives

Who Will Benefit?

  • Management accountants wanting to develop skills in corporate financial strategy
  • Candidates preparing for the CGMA exam

Learn about a wide range of business entities and objectives.

This course will help you understand the different kinds of business entities, from incorporated to public sector to not-for-profit.

You'll also learn about:

  • Types of strategic financial objectives, such as maximizing shareholder wealth or providing a surplus
  • Non-financial objectives revolving around social or intellectual goals
  • Effects of economic factors—like interest rates and exchanges rates—might have on business variables like margins and volumes
  • Risks that may arise with global expansion of a business

By the end of the course, you’ll be armed with equations for calculating ratios that appraise financial performance, and will understand the full spectrum of issues that can affect an entity’s objectives.

This CPE course is included in the CGMA Strategic ManagementAaccounting program . It can also be purchased as a part of Corporate Financial Strategy .

Ratings and reviews
Author(s)

Kaplan Publishing Limited

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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Price:
$49.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$49.00
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CREDIT INFO
CPE credits
Online
: 1.5
NASBA Field of Study
Business Management and Organization
Level
Intermediate
Prerequisites
Management accounting experience or the equivalent
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
SMA-CFST2
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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