P1 – Management Accounting

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CIMA (CGMA Professional Qualification) の学習者向けの無料P1 – Management Accounting学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. Cost accounting for decision and control

Rationales for costing
Costing concepts and cost elements
Costing for different organisations and cost objects
Cost accumulation, allocation and absorption
Standard costing
Variance analysis
Activity-based costing
Digital costing
Cost of quality framework
Environmental costing

B. Budgeting and budgetary control

The role of budgets
The rationale for budgeting
Forecasting
Master budgets
What-if analysis in budgeting
Technologies for improving budgeting
Budgetary control
Human dimensions of budgeting

C. Short-term commercial decision making

Pricing and revenue-maximising decisions
Product decisions
Objectives of decision-making
Relevance in short-term decisions
Relevant cost analysis
Break-even analysis
Product mix decisions with constraints
Data and technology in decision-making
Weighted benefit scoring

D. Dealing with uncertainty in the short-term

The nature of risk and uncertainty
Risk attitudes and decision-making
Sensitivity analysis
Expected values and probability
Decision trees

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