Not sure, to be honest. It's not restricted to manufacturing - that just happens to be what the company I'm with does. Here's the blurb off the website:
"CIMA is quite unlike other accounting or financial qualifications. Its scope extends far beyond pure accountancy and even most management training courses. It is a complete education for business in the twenty-first century. And it is recognised and valued the world over.
By completing the CIMA qualification you will show to employers that your skills set is far greater than number crunching alone. You will have developed key decision making, management, strategic and analytical skills.
Year after year, the world’s most prestigious employers put CIMA at the top of their list of preferred business qualifications. CIMA will be your passport to career success in any field you choose: commerce, financial services, consultancy, government, the public sector, or manufacturing."
OK, it's their sales pitch but I have friends who went the ACA, pure audit, big 5 route and took their advice along with those who did CIMA. It's a more specialised approach, but I think it suits my experience and where my interest lies. Hopefully, I've made the right choice!
