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ICMAB

Equipped with various methods and techniques, the Cost & Management Accountants can provide the following services

  • Collecting, collating, screening, interpreting and condensing data relating to techno-human business activities, to enable Non-Financial Executives to arrive at the right decision or to select the right courses of action at the right time.
  • Costing of products and services.
  • Designing and implementing effective management information and control systems.
  • Planning and control of business operation through costing systems and various techniques.
  • Inventory control incorporating mathematical models.
  • Cost reduction in connection with modern management tools like Operation Research, Value Engineering, etc.
  • Investment analysis and preparation of Feasibility/Project reports; its appraisal and evaluation.
  • Information management.
  • Project management-planning control and accounting.
  • Cost Audit of business transactions.
  • Performance Evaluation.
  • Assistance in appropriate legal matters.
  • Diagnosis of industrial sickness and remedial measures.
  • Planning and monitoring of industrial action.
  • Financial analysis and projection for New and B.M.R.E. Projects.
  • Loan application and negotiation.
  • Valuation of shares and properties.
  • Pricing.
  • Working capital management.

Major disciplines in the profession
There are two accounting professional bodies in Bangladesh which are The Institute of Cost and Management Accountants of Bangladesh (ICMAB) and The Institute of Chartered Accountants of Bangladesh (ICAB). If anyone thinks of Accounting a spectrum of services, with public accounting, audit and tax on one end, accounting in industry and government on the other, the difference between CMA and CA can be easily identified. The CA program specializes in financial accounting, financial audit and tax and the students complete their training in practicing firms. CMAs in addition to being trained in all facets of general accounting and taxation, receive special training in cost audit, management audit and management accounting. Both the ICMAB and ICAB are under the administrative control of the Ministry of Commerce. The Govt. of Bangladesh considers both type of professional accountants equal in respect of employment in govt. services as per circular No.Com/PTMA/AP/2/19/87

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