Diferencia entre CIMA y ACMA

: 23 de enero de 2022

A lo largo de los años, La contabilidad de gestión se ha vuelto muy importante para cualquier institución, ya que proporciona información que puede resultar crucial en el proceso de toma de decisiones para el desempeño de una institución o empresa. La contabilidad de gestión ayuda a una institución a obtener información sobre lo que es mejor para la institución.

Puede ser una institución grande o una empresa pequeña, cada una de ellas reconoce la importancia de la contabilidad de gestión y, por lo tanto, designan contadores de gestión profesional que dominan sus trabajos.

Para capacitar a las personas en los cursos de certificación de contabilidad de gestión, los dos cursos de certificación más importantes para la contabilidad de gestión son CIMA y ACMA.

CIMA vs ACMA

La principal diferencia entre CIMA y ACMA es CIMA o The Chartered Institute of Management Accountant es un organismo educativo y profesional que brinda capacitación en contabilidad de gestión a los contadores de gestión mientras que ACMA o The Associates of Cost and Management Accountants es un curso certificado proporcionado por el Instituto de Contadores de Costos de India ( ICAI ) y el Instituto de Contadores de Costos y Gestión de Pakistán ( ICMAP).

CIMA es un curso de certificación profesional para proporcionar capacitación adecuada a los contadores de gestión en el campo, se basa principalmente en el Reino Unido y las Naciones de la Commonwealth. ACMA es un curso profesional para el mismo, proporcionado por ICAI, que es más popular en los EE. UU., India y Oriente Medio.

Tabla de comparación entre CIMA y ACMA

Parámetro de comparación CIMAACMAKind of bodyCIMA es un organismo profesional con sede en el Reino Unido. ACMA es un organismo profesional y miembro de CIMA. La capacitación brindada brinda capacitación en contabilidad de gestión y contabilidad de negocios. Brinda capacitación en contadores de gestión. Cursos ofrecidos En el nivel primario, CIMA ofrece cursos en operaciones empresariales, operaciones financieras y operaciones de rendimiento. Los cursos de nivel secundario ofrecidos por CIMA son Enterprise Management, Financial Management y Performance Management. En el último nivel, CIMA ofrece cursos en Estrategia Empresarial, Estrategia Financiera y Estrategia de Desempeño. ACMA ofrece cursos en Contabilidad Financiera, Contabilidad de Costos, Matemáticas de Negocios, Estadística, Economía de Negocios, Gestión Empresarial, Derecho Comercial, Gestión financiera estratégica, análisis de inversiones, informes financieros corporativos, auditoría de costos y gestión, gestión de cartera, ética profesional y gestión y prácticas fiscales. Estructura del examen El examen realizado por CIMA tiene cuatro niveles. Los primeros tres niveles se basan en los tres niveles de cursos. El cuarto y el último nivel tiene dos partes, la primera parte se basa en la experiencia de 3 años de un individuo y la segunda parte es un examen de estudio de caso. Los exámenes ACMA se dividen en tres partes. La primera parte tiene un total de cuatro documentos. La segunda parte se divide en dos partes y cada parte tiene cuatro papeles y la tercera parte tiene el mismo patrón que la segunda parte. Estructura de la tarifa Uno tiene que pagar Rs One lakh para cada nivel de examen. La tarifa a pagar por ACMA es de alrededor de sesenta a setenta mil.

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¿Qué es CIMA?

CIMA o The Chartered Institute of Management Accountant es un organismo profesional con sede en el Reino Unido, brinda capacitación a personas en contabilidad de gestión para hacer de una persona un contador de gestión calificado. Se centra principalmente en la contabilidad de gestión financiera y empresarial y no en la auditoría. CIMA es particularmente un curso popular en el Reino Unido y las Naciones de la Commonwealth.

CIMA ofrece cursos en los niveles primario, secundario y terciario. El curso de nivel primario incluye operaciones financieras, operaciones empresariales y operaciones de rendimiento. En el nivel secundario tiene gestión financiera, gestión empresarial y gestión del rendimiento. El último nivel, por supuesto, incluye estrategia financiera, estrategia empresarial y estrategia de desempeño.

El examen realizado por CIMA está en cuatro niveles. Los primeros tres niveles se basan en los tres niveles de cursos. El cuarto nivel se divide en las partes A y B, la parte A se basa en la experiencia de tres años – de un individuo, mientras que la parte B es un estudio de caso de tres horas.

Un individuo recibe el certificado solo después de completar todos los niveles de los exámenes. La certificación CIMA tarda alrededor de tres a cuatro años en completarse. Sin embargo, el curso CIMA es costoso, uno tiene que pagar un lakh por cada nivel de examen.

¿Qué es ACMA?

ACMA o The Associates of Cost and Management Accountants es una capacitación de certificación profesional impartida por ICAI ( The Institute of Cost Accountants of India ) e ICMAP en contabilidad de gestión. El curso ACMA es popular en los Estados Unidos, India y Medio Oriente.

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El curso ACMA se divide en tres partes. Incluye contabilidad financiera, contabilidad de costos, matemáticas de negocios, economía de negocios, estadísticas, gestión empresarial, gestión financiera estratégica, análisis de inversiones, derecho comercial, gestión de cartera, gestión de impuestos y prácticas.

El examen ACMA se realiza en tres niveles según los tres niveles de cursos. La primera parte tiene cuatro papeles. El segundo y tercer nivel se dividen en partes y cada una de estas partes tiene cuatro documentos.

La finalización de la certificación ACMA demora entre seis y doce meses. Hay que pagar alrededor de sesenta a setenta mil por el curso.

Diferencias principales entre CIMA y ACMA

  1. CIMA significa The Chartered Institute of Management Accountant y ACMA significa The Associates of Cost and Management Accountants.
  2. CIMA es un organismo internacional con sede en el Reino Unido, mientras que ACMA es miembro de CIMA.
  3. CIMA es particularmente popular en el Reino Unido y las Naciones de la Commonwealth, mientras que ACMA es dominante en los Estados Unidos, India, China y Oriente Medio.
  4. Tanto CIMA como ACMA ofrecen cursos en los niveles primario, secundario y terciario.
  5. CIMA realiza sus exámenes en cuatro niveles, mientras que ACMA realiza su examen en tres partes.
  6. Los exámenes de CIMA se basan tanto en programas de estudios y experiencia como en estudios de casos, mientras que los exámenes de ACMA se basan solo en el programa de estudios.
  7. La certificación CIMA es más costosa en comparación con la certificación ACMA.
  8. La finalización de la certificación CIMA lleva aproximadamente 3 a 4 años, mientras que la certificación ACMA se puede completar en 6 a 12 meses.
  9. Uno puede programar los exámenes CIMA de acuerdo con ellos, mientras que los exámenes ACMA se realizan en un momento particular cada año.
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Síntesis

Puede haber muchas diferencias entre la certificación de CIMA y ACMA, pero la idea básica detrás de ellas es la misma. Ambos se centran en proporcionar la capacitación para hacer un contador de gestión profesional individual para que puedan contribuir al bienestar de una asociación y desempeñar un papel importante en el proceso de toma de decisiones – en todos los niveles de la organización.

  1. https://books.google.com/books?hl=en&lr=&id=CnE3DwAAQBAJ&oi=fnd&pg=PT216&dq=CIMA+and+ACMA&ots=MZAgnUqXrO&sig=dVtD0ejQKWUIbtd0fMM4dbAO9-Q
  2. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.532.3054&rep=rep1&type=pdf

Contenido

Piyush ha estado trabajando para esforzarse por proporcionar las mejores diferencias y comparaciones. Es el fundador de sitio web. Tiene una especialización en Comunicaciones y MBA en Finanzas de NMIMS, Mumbai, India.

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