Page 6: Conclusion
Management accountants use complex business data to help businesses identify critical points and isolate weak and underperforming systems. It can also uncover opportunities that lie hidden under routines and processes.
CIMA trained management accountants work at all levels in a business and partner with managers across various business functions. This can become a real source of competitive advantage that is resistant to copying by competitors.
Chartered Institute of Management Accountants | Decision making techniques
