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Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Budgetary Control | 25% | - Budget preparation and approaches - Flexible budgets and budgetary control - Quantitative analysis for forecasting - Behavioural aspects of budgeting |
| Topic 2: Short-Term Commercial Decision Making | 30% | - Pricing decisions and make-or-buy choices - Relevant costing and opportunity costs - Working capital management - Break-even and limiting factor analysis |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Standard costing and variance analysis - Costing methods and techniques - Cost classification and behaviour - Absorption, marginal and activity-based costing |
| Topic 4: Dealing with Uncertainty in the Short Term | 15% | - Expected values and decision trees - Risk and uncertainty concepts - Basic internal control and risk management - Sensitivity analysis and simulation |
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