CIMA P1 認定試験の出題範囲:
| トピック | 出題範囲 |
|---|
| トピック 1 | - Understand relevant cash flows and their use in pricing decisions
- Calculate the costs for products or services using activity-based costing
|
| トピック 2 | - 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
|
| トピック 3 | - Understand how budgets can help energize and motive individuals and teams
- Recognise how management accountants help make tactical business decisions
|
| トピック 4 | - Determine causality in cost function estimates and impact on budgets
- Identify inventory costs and period costs
|
| トピック 5 | - Establish manufacturing standards for material, labour, variable overhead and fixed overhead
- Understand the difference between financial accounting and cost accounting
|
| トピック 6 | - Calculate the breakeven point and output level required to meet income targets
- Understand costing and the different reasons for calculating costs
|
| トピック 7 | - Calculate subdivision of total usage
- efficiency variances into mix and yield variances
- Use material, labour, variable overhead, fixed overhead and sales variances
|
| トピック 8 | - Understand the impact of individuals’ risk attitudes on decision-making in the short term
- Understand the difference between direct costs and indirect costs
|
参照:https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 試験概要:
| 認定ベンダー: | Chartered Institute of Management Accountants (CIMA) |
| 試験名: | Management Accounting |
| 試験番号: | P1 |
| 合格点: | 100/150換算(約67%) |
| 受験料: | 地域により異なります(CIMA/Pearson VUE による公式試験 शुल्कが適用されます) |
| 出題数: | 60 |
| 試験時間: | 90 分 |
| 関連資格: | CIMA Diploma in Management Accounting CIMA E1 CIMA F1 Operational Case Study (OCS) |
| 試験形式: | Objective Test(択一式), Number entry questions, Multiple response questions, Drag-and-drop questions |
| 対応言語: | 英語 |
| サンプル問題: | CIMA P1 サンプル問題 |
| 受験方法: | Pearson VUE試験センターでのコンピュータベースの Objective Test、またはオンデマンドのオンライン受験(CIMA/Pearson VUE)。 |
| 前提条件: | CIMA受験者登録以外に正式な前提条件はありません。保有資格に応じて免除制度が適用される場合があります。 |
| 公式シラバスのURL: | https://www.aicpa-cima.com |