Nội dung text Fundamentals of Management & Business Communication.pdf
2 3 4 5 6 8 9 10 11 12 13 THE INSTITUTE OF COST AND MANAGEMENT ACCOUNTANTS OF BANGLADESH ICMA Bhaban, 3 Nilkhet, Dhaka-1205, Bangladesh www,icmab.org.bd, www.facebook.com/icmabofficial ICMAB Learning Manual for Fundamentals of Management & Business Communication 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244
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2 3 4 5 6 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 3 Message from the President In an era where the dynamics of business and finance are being constantly reshaped by digitization, data, and disruption, professional accountants must evolve beyond traditional roles to emerge as agile, forward- thinking strategists. Recognizing this, ICMAB has recently introduced a comprehensive Competency Framework that redefines what it means to be a future-ready Cost and Management Accountant.This framework is designed to align our professional program with both national development priorities and global professional standards. It emphasizes the development of critical thinking, ethical leadership, technological fluency, business intelligence, and strategic decision-making capabilities that are increasingly demanded by the evolving marketplace. The ICMAB Learning Manual for Fundamentals of Fundamentals of Management &Business Communication is a part of our broader effort to bring this framework to life. It is more than just a textbook — it is a guided resource intended to help students connect theoretical concepts with real-world applications. With structured content, illustrative examples, and contextual insights, the manual will support learners in building a strong foundation for deeper analytical capabilities and professional judgment. As we continue to update and enrich our learning ecosystem, these manuals will serve as key instruments in preparing our students not only to pass examinations but to thrive as strategic business partners in any environment. I extend my appreciation to everyone involved in the development of this material — from academic contributors to the dedicated team at the Institute — for their commitment to excellence. Let us continue our collective journey toward shaping a globally competent, ethically grounded, and innovation-driven generation of CMA professionals. Mahtab Uddin Ahmed FCMA President The Institute of Cost and Management Accountants of Bangladesh (ICMAB)