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The following will be discussed in CIMA P1 exam dumps:
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
| Section | Weight | Objectives |
|---|---|---|
| Dealing with Uncertainty in the Short Term | 15% | - Decision trees and sensitivity analysis - Expected value and risk analysis |
| Budgeting and Budgetary Control | 25% | - Budgetary control techniques - Types of budgets (flexible, rolling, cash, etc.) - Budget preparation and control |
| Short-Term Commercial Decision Making | 30% | - Limiting factor and contribution analysis - Pricing and make-or-buy decisions - Relevant costing and decision criteria |
| Cost Accounting for Decision and Control | 30% | - Costing methods (absorption, marginal, ABC, etc.) - Cost behaviour and cost classification - Cost information for planning and control |
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