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 Marketing & Supply Chain Management 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)
Copyright of this Study Material is reserved by the Institute of Cost and Management Accountants of Bangladesh and prior permission from the Institute is necessary for reproduction of this Study Materials either in whole or in part. First Edition : 2025 Printed at : Brightness Printers 12, Babupura, Kataban Dhaka-1205 Phone: +88 018189 113825 E-mail:
[email protected] Price : Taka 350 Only. Published By: The Institute of Cost and Management Accountants of Bangladesh, ICMA Bhaban, Nilkhet, Dhaka-1205, Bangladesh.
English