Difficulty in taking the CIMA Operational CIMA P1 Accounting

The CIMA CIMA P1 Management Accounting is a tricky little paper pass but it's one of the more interesting papers as it builds your knowledge of Management Accounting and the various concepts involved - and, after all, this is why we are studying for the CIMA qualification!

Over half (60%) of the CIMA P1 Management Accounting is concerned with;

• Short-Term Decision making
• Cost accounting systems

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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:

• Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
• 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
• Control the activities (e.g.) control amount of materials being used for production
• Apply different costing methods to produce costing information suitable for managers' needs
• 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.
• Identify the cost information required for digital cost objects
• Explain costing information to operational and senior management using appropriate formats and media

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