Technical guides
Impacting future value: how to manage your intellectual capital
Category: Technical guidesPDF 589Kb
Author: Bernard Marr
Publication date: 23/05/2008
This Management Accounting Guideline (MAG) provides practical and easy-to-apply tools and techniques to equip managers and accountants with the necessary skills to successfully identify, measure and manage the intellectual capital of their organisations.
Resource accounting and budgeting - what it means for the NHS
Category: Technical guidesPDF 60Kb
Author: CIMA NHS Working Group
Publication date: 01/08/2005
This guide aims to clarify some of the technical issues arising from the introduction of Resource Accounting into the NHS. This practical approach gives consideration of the implications for health authorities, NHS trusts and other organisations within the health community.
Cash-flow management
Category: Technical guidesPDF 280Kb
Author: CIMA Technical Services, Finance Wales
Publication date: 17/08/2004
Cash-flow management is vital to the health of your business. This guide explores cash management in SMEs and includes maximising cash inflows, managing cash outflows, cash-flow budgeting and using company accounts. It is not intended to be complex or exhaustive, but rather to act as a basic guide to the smaller business.
Raising the standard of performance reporting in the NHS
Category: Technical guidesPDF 497Kb
Author: CIMA/HFMA NHS Performance Reporting Project Group
Publication date: 09/08/2004
Effective management of performance is a key success criterion for all organisations in today's NHS. Boards of NHS organisations need good quality information on and interpretation of perfomance to make the right decisions on where effort should be focused to aid better clinical outcomes, service delivery and efficiency depend upon it.
Performance reporting to boards
Category: Technical guidesPDF 949Kb
Author: Danka Starovic, CIMA Technical Services
Publication date: 01/07/2003
A guide to good practice which sets out principles for the effective reporting of financial and non-financial information to boards. Contains two case studies and a checklist for performance reporting.
The role of the non-executive director: making corporate governance work
Category: Technical guidesPDF 312Kb
Author: Danka Starovic and Cathy Hayward
Publication date: 01/04/2003
Published in April 2003 to the continuing controversy over the Higgs' report on non-executive directors. Emphasises the role that finance professionals have to play in ensuring good governance by providing relevant and timely information to their boards. Also explains wider context of corporate governance to those accountants in business who may have little involvement with the inner workings of a boardroom.
Managing risk to enhance stakeholder value
Category: Technical guidesPDF 460Kb
Publication date: 25/11/2002
A collection of articles that focus on the theme of Risk Management from the traditional review of the financial risks of a company and the emerging application of risk management techniques in the areas of strategy, reputation and people.
Performance through people
Category: Technical guidesPDF 79Kb
Author: CIMA Executive Agencies Group
Publication date: 01/07/2001
This brief guide has been prepared to illustrate some of the techniques and practices that managers can adopt as part of communication and training programmes.
Investment appraisal in the NHS: for the smaller capital scheme
Category: Technical guidesPDF 218Kb
Author: CIMA NHS Specific Projects Working Group
Publication date: 25/10/2000
Investment Appraisal is an essential tool since it leads to better decisions. By its use the NHS is more likely to achieve its objectives efficiently and effectively. The aim of this guide is to recommend a process to ensure capital investment decisions are appropriate, whilst ensuring the cost of the process does not outweigh the benefits.
Environmental management - the role of the management accountant
Category: Technical guidesPDF 100Kb
Author: CIMA Environmental Management Project Team
Publication date: 01/07/2000
The forward-thinking management accountant should be taking an active role in environmental management within the organisation, as (s)he has key skills to apply to the process, including the provision of advice relating to strategy formation and effective use of resources.
Internal charging: a guide for managers
Category: Technical guidesPDF 69Kb
Author: CIMA Executive Agencies Group
Publication date: 01/07/2000
Internal charging helps expose the true cost of a service, and can have a remarkable effect as a management tool. Managers of cost- and profit-centres have greater choice and responsiblity over the way in which they can achieve their objectives and use resources most cost-effectively.
Information management - the fundamentals
Category: Technical guidesPDF 208Kb
Author: CIMA Information Management Key Target Task Force
Publication date: 01/04/2000
This guide explores the importance of an information management policy. In any type or size of organisation, everyone needs to understand the importance of safeguarding the valuable knowledge that permeates all of its day-to-day operations.
Effective information project management: a guide
Category: Technical guidesPDF 85Kb
Author: CIMA Education Group
Publication date: 03/11/1997
This guide is designed to show the potential managerial benefits of an efficient and effective information system, and to indicate the processes by which good information systems may be created or enhanced.
A guide to devolved budgeting
Category: Technical guidesPDF 144Kb
Author: CIMA Education Group
Publication date: 30/06/1997
This guide explains the principles of devolved budgets in a straightforward and succinct manner. It has been prepared for use by middle managers who may have limited experience of financial management, as well as by senior finance staff at the early stages of programmes of devolving budgets.
