Competency Framework


The aim of the CMA® certification program is to further develop the set of skills and competencies of the management accountant.

Functional Competencies:

  • Strategic Marketing and Strategic Value Analysis
  • Financial Analysis and Pricing
  • Promotions, Push and Pull Strategy
  • Supply Chain Management and Distribution
  • Risk Management and Strategic Scorecards
  • Benchmarking
  • Cost Accounting and Cost Management
  • Lean Manufacturing and Quality Control
  • Strategic Performance Management Systems


Enabling Competencies:

  • Critical Thought
  • Leadership and Group Dynamics
  • Creative Solutions to Problems
  • Oral and Written Communication
  • Versatility and Adaptability
  • Professionalism and Ethical Behavior