Controlling cash flow for business growth
A CIMA case study

Page 1: Introduction

CIMA is the Chartered Institute of Management Accountants. Its members are trained and qualified in the vital area of management accountancy. Businesses can only compete effectively if they have the best financial information and the best people to make decisions based on that information.

CIMA is the world”s leading and largest professional body of management accountants. Its training means it produces financial managers with the many and varied skills necessary to handle global competition. From its headquarters in London and 11 offices outside the UK, CIMA supports over 172,000 members and students in 168 countries.

The CIMA qualification is recognised internationally as the most relevant financial qualification for business. Many senior managers running global companies are, or are supported, by CIMA-trained accountants. Management accountants are, or advise, key decision makers in businesses. They have a key role in ensuring that businesses are not only competitive, but also financially secure. This means looking to the future and predicting what might happen based on current figures.

This case study looks at how management accountants forecast, monitor and control cash flow in order to maintain the ongoing financial health of businesses.

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Chartered Institute of Management Accountants | Controlling cash flow for business growth

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