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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
• Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
• Control the activities (e.g.) control amount of materials being used for production
• Use appropriate technologies to gather data for costing purposes, from digital and other sources.
• Explain costing information to operational and senior management using appropriate formats and media
• Plan the activities (e.g.) plan number of units to produce this year
• Make decisions regarding activities (e.g.) purchase materials required for production
• Apply different costing methods to produce costing information suitable for managers' needs
• Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

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:

• Identify the impact of tax regulation on transactions, decisions and profits
• Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
• Apply the principles of corporate governance and ethics

What do you learn in P1?

• 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.
• Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.

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20-30 hours’ preparation before the P1 exam

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CIMA P1 Exam Syllabus Topics: