About CIMA CIMAPRO19-P01-1 Exam Braindumps

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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:

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

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

Topic	Details
Topic 1	Understand relevant cash flows and their use in pricing decisions Calculate the costs for products or services using activity-based costing
Topic 2	Calculate revenue and cost estimates using quantitative analyses Calculate and interpret overall flexed budget variances
Topic 3	Understand the impact of individuals’ risk attitudes on decision-making in the short term Understand the difference between direct costs and indirect costs
Topic 4	Calculate subdivision of total usage efficiency variances into mix and yield variances Use material, labour, variable overhead, fixed overhead and sales variances
Topic 5	Establish manufacturing standards for material, labour, variable overhead and fixed overhead Understand the difference between financial accounting and cost accounting
Topic 6	Calculate the breakeven point and output level required to meet income targets Understand costing and the different reasons for calculating costs
Topic 7	Understand how budgets can help energize and motive individuals and teams Recognise how management accountants help make tactical business decisions
Topic 8	Understand relevant cash flows and non-financial factors and how it affects make or buy decisions Understand the strategic implications of short-term decision-making

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

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