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The Chartered Institute of Management Accountants (CIMA) is a professional accounting body that offers a range of qualifications for those seeking a career in finance and accounting. One of their most popular qualifications is the CIMA P1 exam, which focuses on Management Accounting. CIMAPRO19-P01-1 exam is designed to test the knowledge and skills of candidates in the area of management accounting, and it is a crucial step for anyone who wants to become a qualified management accountant.
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The Chartered Institute of Management Accountants (CIMA) is a globally recognized professional body that provides training and certification in management accounting. The CIMA P1 (Management Accounting) certification exam is one of the three pillars of the CIMA professional qualification. It is designed to equip candidates with the knowledge and skills required to support management decision-making and control within an organization.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Short-Term Commercial Decision Making | 30% | - Break-even and limiting factor analysis - Working capital management - Pricing decisions and make-or-buy choices - Relevant costing and opportunity costs |
| Topic 2: 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 3: Budgeting and Budgetary Control | 25% | - Behavioural aspects of budgeting - Budget preparation and approaches - Flexible budgets and budgetary control - Quantitative analysis for forecasting |
| Topic 4: Dealing with Uncertainty in the Short Term | 15% | - Sensitivity analysis and simulation - Basic internal control and risk management - Risk and uncertainty concepts - Expected values and decision trees |
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