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The focus on customer relationship management has become central to all organisations. Companies have increasingly recognised the significant costs related to the loss of customers and are trying to better understand, measure, manage and improve customer retention.
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This tool provides guidance for identifying and designing Key Performance Indicators (KPIs) for non-financial performance measures.
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Strategy maps allow organisations to describe and communicate their strategies concisely and succinctly to close the gap between formulation and successful implementation of strategy.
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Organisations need to know the underlying cost and impact of losing and replacing talent. Cost of Losing Talent© (COLT©) and Cost of Replacing Talent© (CORT©) are tools that help HR and finance assess the contribution and value of employees to organizations.
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The roles of finance professionals are changing. The AICPA and CIMA have created three tools to help finance organisations effectively address these changes. They can be used singly or in combination by an individual or the entire finance team.
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One of the roles of a financial leader is to be the developer of the team’s skills and talents. To be successful, financial leaders must enhance their skills in developing a strong and interdependent team. This tool provides information on how financial leaders can build strong and interdependent teams.
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Targets should encourage people to succeed and drive superior performance. But setting the right targets is not easy, and as a result target-setting has become a real issue for many organisations. Here we present a 10-step tool, based on research by the Cranfield School of Management, that will help CGMA designation holders better understand and set performance management targets.
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This case study places you in the role of corporate controller for a larger public company, making decisions that will not only affect your future, but the future of many others. The facts of this case cover integrity and objectivity, confidentiality, internal accounting controls, and procedures for investigating and reporting irregularities.
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CGMA professionals are dedicated to upholding the highest standards of ethics and integrity, and designees are governed by the professional code of conduct of their respective issuing body. The AICPA and CIMA have developed a number of ethics resources to help members comply with their professional codes.
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A reflective checklist that allows individuals and organisations to assess the level at which sound ethical management practices have been embedded in the business.
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The DuPont® system enables you to examine a company’s financial statements to determine what, if anything is causing return on equity to fall short of expectations. In this tool, learn more about the system and how return on equity is simultaneously affected by cost control, sales and leverage.
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With the expanding range of roles on offer to those with a management accounting qualification – from business partner positions to directorships – opportunities to climb the career ladder have never been greater for CGMA designation holders. This tool is designed to help you evaluate and plan your career advancement, and includes a practical checklist to help keep you on track.
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Successful decisions require a disciplined process for managing the resources of the organisation. This tool provides an overview of a range of tools that are useful to CGMA professionals in a variety of situations, including Target Costing, Process Mapping, Fishbone Chart for cause and effect analysis and Theory of Constraints (TOC).
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Web 2.0 is changing business processes by enabling instant feedback, content generation and sharing. Many executives see web 2.0 projects as experiments, subject to less stringent investment criteria than other projects, but the business case for such investments needs to be made. This tool takes CGMA designation holders through the process of creating a business case for web 2.0 investments. It also lists the lessons learnt by 20 organisations that have invested in web 2.0.
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Valuation assignments must estimate the value of intangibles, recognising the volatility, ongoing creation, and problems with protection and enforcement. Three methods used to value intangible assets include the market, income and cost approaches. This tool is intended to help CGMA professionals to develop or confirm their general understanding of these three methods.
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Managing and communicating risks have become crucial tasks in today’s economy. A heat map is a great vehicle for communicating risk to senior management, boards of directors and audit committees.
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Organisations need to place more emphasis on how well their board oversees strategy and risk as well as the appropriate behaviours required to fulfil this task effectively. Here we present three tools that can help organisations and their boards to address these issues effectively.
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Sustainability can drive significant business benefits. Yet in many organisations, its value is not fully realised. Robust sustainability performance management, driven by the CFO and their finance team, is the key to unlocking this value. CGMA designation holders can translate sustainability into real numbers that impact financial performance, and are well placed to support the integration of sustainability across the business. This tool outlines 5 key steps for effective sustainability performance management.
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This hypothetical case study is presented as an illustration of how the Enterprise Risk Management (ERM) assessment tool might be used by senior management and the board of directors to assess the effectiveness of an organization’s approach to enterprise risk management. The case study guides the evaluator through eight areas of focus that are considered to be important dimensions of an effective ERM process.
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Is your business ready for the impact of climate change? This tool allows you to examine how well adapted your organisation is to the possible impacts of climate change across a number of categories – including water, energy, IT, impact on customers and infrastructure.
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This Enterprise Risk Management (ERM) assessment tool can be used by senior executives and their boards of directors to evaluate the strength and relevance of their organisation’s existing risk oversight processes. This tool can be used to determine whether the organisation is applying best practices in ERM, and if not, what steps are still necessary to be considered best practice. There are two versions of the tool (a Word version and an Excel version).
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Better-managed organisations view all long-term programs (capital and noncapital) in a disciplined environment. This resource explores some of the unique issues concerning budgeting and evaluating, financing and managing a variety of activities.
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Retailers and manufacturers can't afford to ignore reverse logistics. Between 4% to 30% of products are returned by customers. This reverse logistics diagnostic and performance improvement toolkit will help companies audit their returns management activities and identify opportunities to reduce costs and waste and improve customer service.
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Valuation analysts often send out a general request for information, including a business history checklist. Management accountants might find the information in these checklists useful for incorporating into due diligence information requests for mergers and acquisitions.
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