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Understanding function and technical aspects of Distinguish Between The Different Rationales For Costing
The following will be discussed in CIMA P1 exam dumps:
- Apply different costing methods to produce costing information suitable for managers' needs
- Control the activities (e.g.) control amount of materials being used for production
- Make decisions regarding activities (e.g.) purchase materials required for production
- Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
- Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan
- Plan the activities (e.g.) plan number of units to produce this year
- Identify the cost information required for digital cost objects
- Use appropriate technologies to gather data for costing purposes, from digital and other sources.
- Explain costing information to operational and senior management using appropriate formats and media
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What is the cost of CIMA Operational CIMA P1 Accounting?
CIMA Operational CIMA P1 Accounting costs GBP 425.
Understanding function and technical aspects of Analyse performance using financial and nonfinancial information
The following will be discussed in CIMA P1 exam dumps:
- Identify information that can enable managers to review performance
- Explain company performance using KPIs
- Interpret variances to review functional and organisational performance
- Identify appropriate KPIs for different functions of the organisation
- Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Dealing with Uncertainty in the Short Term | 15% | - Expected values and decision trees - Risk and uncertainty concepts - Basic internal control and risk management - Sensitivity analysis and simulation |
| Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour - Costing methods and techniques - Standard costing and variance analysis - Absorption, marginal and activity-based costing |
| Short-Term Commercial Decision Making | 30% | - Pricing decisions and make-or-buy choices - Working capital management - Relevant costing and opportunity costs - Break-even and limiting factor analysis |
| Budgeting and Budgetary Control | 25% | - Quantitative analysis for forecasting - Budget preparation and approaches - Behavioural aspects of budgeting - Flexible budgets and budgetary control |
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