Topics of CIMA Operational CIMA P1 Accounting

The following topics are a part of CIMA P1 Accounting module.

• Cost Accounting for decision and control
• Prepare information to support short-term decision-making
• Short term commercial decision making
• Budgeting and budgetary control
• Risk and uncertainty in the short term
• Distinguish Between The Different Rationales For Costing
• Analyse performance using financial and nonfinancial information
• Prepare information to manage working capital
• Prepare budget information and assess its use for planning and control purposes
• Apply relevant financial reporting standards and corporate governance, ethical and tax principles

What do you learn in P1?

• Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.
• How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.

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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 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
• 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
• Use appropriate technologies to gather data for costing purposes, from digital and other sources.
• Identify the cost information required for digital cost objects
• Explain costing information to operational and senior management using appropriate formats and media
• 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
• Control the activities (e.g.) control amount of materials being used for production

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

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