Name: 最新有效的P1認證考試培訓材料（258題） - 免费的P1部分試題下載
Brand: CIMA
SKU: VS903D2789500D5DB6
Price: 59.98 USD
Availability: InStock
Rating: 4.9 (1279 reviews)

CIMA P1 考試大綱：

主題	簡介
主題 1	Calculate subdivision of total usage efficiency variances into mix and yield variances Use material, labour, variable overhead, fixed overhead and sales variances
主題 2	Understand the impact of individuals’ risk attitudes on decision-making in the short term Understand the difference between direct costs and indirect costs
主題 3	Understand relevant cash flows and their use in pricing decisions Calculate the costs for products or services using activity-based costing
主題 4	Establish manufacturing standards for material, labour, variable overhead and fixed overhead Understand the difference between financial accounting and cost accounting
主題 5	Understand how budgets can help energize and motive individuals and teams Recognise how management accountants help make tactical business decisions
主題 6	Determine causality in cost function estimates and impact on budgets Identify inventory costs and period costs
主題 7	Calculate the breakeven point and output level required to meet income targets Understand costing and the different reasons for calculating costs
主題 8	Calculate revenue and cost estimates using quantitative analyses Calculate and interpret overall flexed budget variances
主題 9	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