PDF Version DemoUnderstanding function and technical aspects of Prepare information to manage working capital
The following are a part of CIMA P1 practice exams:
- Explain how to manage and control working capital
- Identify appropriate sources of short-term finance and methods of short-term investments
- Identify the impact of changing working capital policies
- Explain working capital ratios in comparison to prior periods or to other organisations
Understanding function and technical aspects of Distinguish Between The Different Rationales For Costing
The following will be discussed in CIMA P1 exam dumps:
- Identify the cost information required for digital cost objects
- Make decisions regarding activities (e.g.) purchase materials required for production
- Use appropriate technologies to gather data for costing purposes, from digital and other sources.
- Plan the activities (e.g.) plan number of units to produce this year
- Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan
- Apply different costing methods to produce costing information suitable for managers' needs
- Control the activities (e.g.) control amount of materials being used for production
- Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
- Explain costing information to operational and senior management using appropriate formats and media
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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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CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Risk and Uncertainty | 15% | - Decision Making Under Uncertainty
|
| Topic 2: Short-Term Decision Making | 30% | - Relevant Cost Analysis
|
| Topic 3: Budgeting and Budgetary Control | 25% | - Budget Preparation
|
| Topic 4: Cost Accounting for Decision and Control | 30% | - Cost Classification and Behaviour
|
