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P1 Management Accounting

P1 Management Accounting

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P1 covers cost accounting for decision and control, budgeting and budgetary control, short-term commercial decision making, risk and uncertainty in the short-term. You will learn why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used. You will also learn how budgets are prepared and implemented across the organisation, the impact these budgets have, and how techniques are applied to ensure sound short-term decision making, using appropriate risk management tools.

Syllabus areas:
A Cost Accounting for Decision and Control
B Budgeting and Budgetary Control
C Short-Term Commercial Decision Making
D Dealing with Uncertainty in the Short-Term
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