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CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Short-Term Commercial Decision Making | 30% | - Limiting factor decisions - Make-or-buy and outsourcing decisions - Pricing decisions - Cost-volume-profit analysis - Relevant costing principles |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Decision trees and decision criteria - Risk and uncertainty concepts - Expected value and probability analysis - Sensitivity and scenario analysis |
| Topic 3: Budgeting and Budgetary Control | 25% | - Purpose and types of budgets - Flexible budgets and budget variances - Beyond budgeting and modern approaches - Budget preparation techniques |
| Topic 4: Cost Accounting for Decision and Control | 30% | - Throughput, target and lifecycle costing - Absorption and marginal costing - Standard costing and variance analysis - Activity-based costing (ABC) - Costing concepts and terminology |
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