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Dec 2009

Management accounting survey: 2009 results

Thanks to those members who completed the 2009 CIMA survey about the management accounting tools and techniques they use in their roles. The results of the survey are summarised in the following report.

The survey covers 11 categories of management accounting tools, split into operational, managerial and strategic groups.

The number of tools in each category varies from five (reward systems) to 16 (strategic tools).

Use of the tools is not mutually exclusive – for example in relation to the operational group’s ‘pricing tools’ category, different segments of the business may use different pricing strategies, or two or more tools may be used in combination (for example cost-plus pricing and transfer pricing between business units).

Management accounting survey: 2009 results