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August/September 2010 |
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CMA Management is a dynamic business magazine designed to help senior management professionals make informed decisions and give them a strategic advantage. Published by CMA Canada, CMA Management is circulated to more than 35,000 CMAs and 10,000 CMA candidates and students. It is also available by subscription. |
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Features |
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Planning and budgeting in non-profit organizations
Unless the process is supported by well-defined policies and guidelines, clear strategic goals and operating priorities, it can become quite chaotic and confusing.
By Michel Piché, CMA
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Managing customer value
Some customers are more profitable than others. Conversely, some are
downright unprofitable. Knowing “which is which” is the all-important question.
By Marc J. Epstein, Michael Friedl and Kristi Yuthas
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March 2009 |
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How risky is your pension fund?
Pensions are definitely risky, and accountants should be concerned. The stock market now views pension liabilities as a form of corporate debt. It’s an accountant’s worst nightmare when fluctuating pension values feed right into fluctuating firm valuations.
By Margaret Woods and Kevin Dowd
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Championing change
For Dan Clarke, CMA, life is all about the journey, not the destination.
By Andrea Civichino
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| Columns |
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Human resources
A multi-cultural workforce requires a multi-pronged approach to communication-skills training.
By Teresa McGill
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Management trends
Driving performance enterprise planning. Continuing deregulation, advances in technology, new disclosure requirements, and wary investors, creates both challenges and demands for accurate business planning and forecasting.
By Doug Barton
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Business strategies
The future is now: affordable strategic advantages for sale.
Companies that are highly leveraged and struggling in today’s tight capital markets represent a competitive edge for purchasers.
By Christopher Porter
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Money management
Asset-based financing: A potential solution to the credit crunch. Companies can tap their assets to generate cash flow through assetbased
loans or through factoring.
By Christian Kokorian, CMA
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Information technology
A leaner IT — seven targets for waste reduction. Decision makers have to look everywhere for ways to cut costs. One approach is to identify and eliminate waste — much the way lean methodology is applied to manufacturing.
By Jacob Stoller
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Legal notes
Tax-exempt status preserved despite sophisticated operations. A recent Tax Court of Canada decision confirms that not-for-profit organizations can adopt the good practices, efficiencies and activities of a well-run business without jeopardizing their tax-exempt status.
By Greg Richards
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Global view
Clean coal and carbon capture — the next Kyoto battleground.
Carbon capture may prove to be beneficial in the fight against carbon dioxide and global warming and help cut down on air pollution.
By Peter Ion
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Departments |
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Media bites
Learning and improving
- The Red Rubber Ball at Work
- Chasing the Rabbit
- Taming the Search-and-Switch Customer
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News and views
New and noteworthy information you can use
- Four in 10 Canadian companies planning reductions and revisions
- Global accountancy leaders address credit crisis
- Expanding role of internal audit increases need for specialty skills
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