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CIMA Managerial Level

CIMA Managerial Level. PAPER 2 - Management Accounting Decision Management. February 2006. Paper P6 Management Accounting Business Strategy. Paper P3 Management Accounting Risk & Control Strategy. Paper P9 Management Accounting Financial Strategy. Business Management Pillar.

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CIMA Managerial Level

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  1. CIMA Managerial Level PAPER 2 - Management Accounting Decision Management February 2006

  2. Paper P6 Management Accounting Business Strategy Paper P3 Management Accounting Risk & Control Strategy Paper P9 Management Accounting Financial Strategy Business Management Pillar Management Accounting Pillar Financial Management Pillar CIMA SYLLABUS 2006 TOPCIMA Test of Professional Competence in Management Accounting STRATEGIC LEVEL Paper P5 Integrated Management Paper P2 Management Accounting Decision Management Paper P8 Financial Analysis MANAGERIAL LEVEL Paper P4 Organisational Management & Information Systems Paper P1 Management Accounting Performance Evaluation Paper P7 Financial Accounting & Tax Principles (Click Here)

  3. CIMA SYLLABUS 2006 TOPCIMA Test of Professional Competence in Management Accounting Paper P2 Management Accounting Decision Management Paper P2 Management Accounting Decision Management (Click Here)

  4. CIMAPaper P2Management Accounting Decision Management Examination Structure - Note: 50% of the questions in this paper are compulsory Section A - 20 marks • A variety of compulsory objective test questions, each worth between 2 and 4 marks; • Mini-scenarios may be given, to which a group of questions relate Section B – 30 marks • Three compulsory questions, each worth 10 Marks; • Short scenarios may be given to which some or all questions relate Section C – 50 marks • Two questions, from a choice of three, each worth 25 marks; • Short scenarios may be given to which questions relate (Click Here)

  5. Financial information for short term decision making (30%) Financial information for long term decision making (25%) Paper 2 Management Accounting Decision Management Cost planning and analysis for competitive advantage (30%) The treatment of uncertainty in decision making (15%) (Click Here)

  6. Financial information for short term decision making (30%) Pricing decisions and strategies Multi product break-even analysis The importance of strategic, intangible, and non-financial judgements Relevant costs and revenues including the problems of common costs Profit maximisation when resources are scarce (Click Here)

  7. Use of activity based costing to derive long run costs Financial information for long term decision making (25%) Relevant project cashflows including the effects of inflation, taxation, and final project values Specialist decisions including asset replacement and capital rationing Investment appraisal techniques Sensitivity analysis (Click Here)

  8. Expected values and the value of information Use of probability Interpretation of the distribution of project outcomes The Treatment of Uncertainty in Decision Making (15%) Sensitivity analysis and ‘what if’ analysis (Click Here)

  9. Activity based cost methods & activity based management JIT, TQM, and Theory of constraints Learning curves Life cycle costing Gain sharing arrangements Value analysis Value chains & supply chain management Cost Planning and Analysis for Competitive Advantage (30%) Target costing (Click Here)

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