Understanding function and technical aspects of Analyse performance using financial and nonfinancial information
The following will be discussed in CIMA P1 exam dumps:
- Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
- Identify information that can enable managers to review performance
- Interpret variances to review functional and organisational performance
- Identify appropriate KPIs for different functions of the organisation
- Explain company performance using KPIs
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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
- Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
- Identify the impact of tax regulation on transactions, decisions and profits
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Dealing with Uncertainty in the Short Term | 15% | - Risk and uncertainty concepts - Expected values and decision trees - Basic internal control and risk management - Sensitivity analysis and simulation |
| Topic 2: Short-Term Commercial Decision Making | 30% | - Break-even and limiting factor analysis - Working capital management - Relevant costing and opportunity costs - Pricing decisions and make-or-buy choices |
| Topic 3: Budgeting and Budgetary Control | 25% | - Behavioural aspects of budgeting - Flexible budgets and budgetary control - Budget preparation and approaches - Quantitative analysis for forecasting |
| Topic 4: Cost Accounting for Decision and Control | 30% | - Absorption, marginal and activity-based costing - Standard costing and variance analysis - Cost classification and behaviour - Costing methods and techniques |
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