CIMA CIMAPRO19-P01-1 考試概覽:

認證廠商:	CIMA
考試名稱:	管理會計基礎 (P1 / BA2 舊版對照)
考試代碼:	BA2
及格分數:	50%
考試形式:	客觀測試, 選擇題
實際考試題數:	60
相關認證:	CIMA 商業會計證書 (BA1-BA4) CIMA 專業資格 (營運級別)
考試時間:	120 分鐘
支援語言:	英文
證照有效期限:	無有效期限制 (證書資格一旦取得即永久有效)
推薦課程:	CIMA 官方商業會計證書課程
考試報名:	CIMA 考試註冊
範例考題:	CIMA CIMAPRO19-P01-1 範例考題
考試方式:	於測試中心進行電腦化考試，或選擇線上監考（如適用）。
必備條件:	報考證書級別無須任何正式先修條件。
官方大綱網址:	https://www.aicpa-cima.com/cimaexams/certificate-in-business-accounting

CIMA CIMAPRO19-P01-1 考試大綱：

主題	簡介
主題 1	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
主題 2	Understand how budgets can help energize and motive individuals and teams Recognise how management accountants help make tactical business decisions
主題 3	Determine causality in cost function estimates and impact on budgets Identify inventory costs and period costs
主題 4	Calculate revenue and cost estimates using quantitative analyses Calculate and interpret overall flexed budget variances
主題 5	Establish manufacturing standards for material, labour, variable overhead and fixed overhead Understand the difference between financial accounting and cost accounting
主題 6	Understand the impact of individuals’ risk attitudes on decision-making in the short term Understand the difference between direct costs and indirect costs