CIMA P2 Past Papers

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CIMA P2

• Advanced Management Accounting

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P2 Advanced Management Accounting
Focusing primarily on the long term, P2 builds on
the insights about costs and their drivers (from
P1) to provide the competencies needed to
analyse, plan and manage costs to support the
implementation of the organisations strategy. It
shows how to manage and control the performance
of various units of the organisation in line with
both short-term budgets and long-term strategy.
Finally, P2 covers investment decision making and
the risks associated with such decisions. It
provides the basis for developing deeper
understanding of various types of risk affecting
the strategy and operations of organisations
(covered in P3).
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