Understanding function and technical aspects of Prepare information to support short-term decision-making
The following will be discussed in CIMA P1 exam dumps:
- Prepare information to support operational decisions
- Explain factors that could influence short-term decisions
- Identify relevant costs and benefits
- Apply appropriate techniques to deal with situations where there is risk and uncertainty
- Apply appropriate techniques that support short-term decision-making
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Below is the CIMA Operational CIMA P1 Accounting
- Length of Examination: 90 minutes
- Passing score: 70%
- Number of questions: 60
- Language: English
- Format: Multiple choices, multiple answers
Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles
The following will be discussed in CIMA P1 exam dumps:
- Apply the principles of corporate governance and ethics
- Identify the impact of tax regulation on transactions, decisions and profits
- Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Short-Term Commercial Decision Making | 30% | - Relevant costing and opportunity costs - Working capital management - Break-even and limiting factor analysis - Pricing decisions and make-or-buy choices |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Basic internal control and risk management - Sensitivity analysis and simulation - Expected values and decision trees - Risk and uncertainty concepts |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Absorption, marginal and activity-based costing - Costing methods and techniques - Standard costing and variance analysis - Cost classification and behaviour |
| Topic 4: Budgeting and Budgetary Control | 25% | - Quantitative analysis for forecasting - Flexible budgets and budgetary control - Behavioural aspects of budgeting - Budget preparation and approaches |
