CIMA Advanced Management Accounting (P2) Study Text

Exam Sitting until December 2026

The CIMA Advanced Management Accounting Study Text builds on knowledge gained in Performance Operations. You’ll learn how to apply information in the management processes of decision making and control, to optimise performance. You’ll gain a thorough understanding of the principles and practices in using responsibility centres and budgeting.

Topics covered:

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  Cost planning and analysis for competitive advantage
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  Long term decision making
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  Management control and risk
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  Control and performance measurement of responsibility centres