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CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Decision Making | 35% | - Cost-volume-profit analysis - Relevant costing for short-term decisions - Capital investment appraisal - Risk and uncertainty in decision making - Pricing decisions |
| Topic 2: Costing | 25% | - Process costing and joint products - Absorption and marginal costing - Cost classification and behaviour - Materials, labour and overhead costing - Activity-based costing |
| Topic 3: The Context of Management Accounting | 10% | - CIMA code of ethics - Business environment and organizational structure - Comparison with financial accounting - Role of management accounting |
| Topic 4: Planning and Control | 30% | - Variance analysis - Budgeting concepts and preparation - Flexible budgets and standard costing - Reporting for control and performance measurement |
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