IMA?s Managerial Costing Task Force Accepting Commentary for Exposure Draft on Managerial Costing Systems

Giuseppe Barone
IMA
(201) 474-1681
giuseppe.barone@imanet.org

Taylor Fenske
Stern Strategy Group
(908) 325-3866
tfenske@sternstrategy.com


Montvale, N.J., November 2, 2018IMA® (Institute of Management Accountants) and its Managerial Costing Task Force has released an exposure draft for commentary.

The draft, Developing an Effective Managerial Costing System for Your Organization, looks at managerial costing practices and how managers decide which practice is best for their organizations.

“The business environment is constantly changing but managerial costing practices are generally consistent. The cost information used to support critical management decisions continues to be based on financial accounting numbers that fail to consider the complexities of the business operations,” said Raef Lawson, Ph.D., CMA, CSCA, CPA, IMA vice president of research and policy. “This exposure draft provides a methodology for organizations to develop a costing system that corresponds with management purposes.”

IMA’s exposure draft includes a six-step process that management accountants can use to design and implement an effective managerial costing system for their organizations. IMA is asking for and accepting commentary regarding any additions or changes to the process and content of the draft until November 30, 2018.

The Exposure Draft is available for download on IMA’s website here. Commentary for the Exposure Draft should be submitted to research@imanet.org.

About IMA® (Institute of Management Accountants)
IMA®, named the 2017 and 2018 Professional Body of the Year by The Accountant/International Accounting Bulletin, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) program, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 100,000 members in 140 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/India. For more information about IMA, please visit www.imanet.org.

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