Management Accounting Study Text - Kaplan P1 Professional Level

Oct 28, 2026

Upload by sagouaw

Professional Level Subject P1 Management Accounting Study Text presents structured learning for the CIMA syllabus areas P1A to P1D, covering rationales for costing, traditional costing, activity-based costing, additional costing techniques, and variance analysis, with further variance development. It also addresses budgeting, forecasting techniques, budgetary control, relevant costs for short-term decision making, breakeven analysis, linear programming, and risk and uncertainty in the short term. The publication includes guidance on learning use, policies on linguistic diversity, and formal notices on copyright and reliance.

LanguageEnglish

CategoryExam

FormatPDF

Pages8

Reading Time20 min

AccessFree to download

Syllabus area P1A: Cost accounting for decision and control

Chapter 1 Rationales for costing

Chapter 2 Traditional costing

Chapter 3 Activity-based costing

Chapter 4 Other costing techniques

Chapter 5 Variance analysis

Chapter 6 Further variance analysis

Syllabus area P1B: Budgeting and budgetary control

Chapter 7 Preparing budgets

Chapter 8 Forecasting techniques

Chapter 9 Budgetary control

Syllabus area P1C: Short-term commercial decision making

Chapter 10 Relevant costs and decision making

Chapter 11 Breakeven analysis

Chapter 12 Linear programming

Syllabus area P1D: Risk and uncertainty in the short-term

Chapter 13 Risk and uncertainty in the short-term

Index

Professional Level Subject P1 Management Accounting Study Text KAPLAN PUBLISHING’S STATEMENT OF PRINCIPLES LINGUISTIC DIVERSITY, EQUALITY AND INCLUSION We are committed to diversity, equality and inclusion and strive to deliver content that all users can relate to. We are here to make a difference to the success of every learner. Clarity, accessibility and ease of use for our learners are key to our approach. We will use contemporary examples that are rich, engaging and representative of a diverse workplace. We will include a representative mix of race and gender at the various levels of seniority within the businesses in our examples to support all our learners in aspiring to achieve their potential within their chosen careers. Roles played by characters in our examples will demonstrate richness and diversity by the use of different names, backgrounds, ethnicity and gender, with a mix of sexuality, relationships and beliefs where these are relevant to the syllabus. It must always be obvious who is being referred to in each stage of any example so that we do not detract from clarity and ease of use for each of our learners. We will actively seek feedback from our learners on our approach and keep our policy under continuous review. If you would like to provide any feedback on our linguistic approach, please use this form (you will need to enter the link below into your browser) . [https://docs.google.com/forms/d/1YNo3A16mtXGTDIFJzgJhcu377QA4Q4ihUgfYvVKclF8/edit](https://docs.google.com/forms/d/1YNo3A16mtXGTDIFJzgJhcu377QA4Q4ihUgfYvVKclF8/edit) We will seek to devise simple measures that can be used by independent assessors to randomly check our success in the implementation of our Linguistic Equality, Diversity and Inclusion Policy. Published by: Kaplan Publishing UK Unit 2 The Business Centre, Molly Millars Lane, Wokingham, Berkshire RG41 2QZ Copyright © 2023 Kaplan Financial Limited. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher. Acknowledgements We are grateful to AICPA® & CIMA® for permission to reproduce past examination questions. The answers to CIMA’s CGMA® exam questions have been prepared by Kaplan Publishing, except in the case of CIMA’s November 2010 exams and subsequent CIMA’s exam answers where CIMA’s official answers have been reproduced. Questions from past live assessmentshave been included by kind permission of CIMA. Sustainability Goals icons in Chapter 2 reproduced by kind permission of the United Nations. Notice The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited, all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. Kaplan is not responsible for the content of external websites. The inclusion of a link to a third party website in the text should be not taken as an endorsement. Kaplan Publishing’s learning materials are designed to help students succeed in their examinations. In certain circumstances, CIMA can make post‐exam adjustments to a student’s mark or grade to reflect adverse circumstances which may have disadvantaged a student’s ability to take an exam or demonstrate their normal level of attainment (see CIMA’s Special Consideration policy) . However, it should be noted that students will not be eligible for speci

FAQs

What subjects and syllabus areas are included in this P1 study text?

The text covers CIMA Professional Level Subject P1, including syllabus areas P1A, P1B, P1C, and P1D, from cost accounting and budgeting to short-term decision making and risk and uncertainty.

Which topics are covered under cost accounting for decision and control?

Topics include rationales for costing, traditional costing, activity-based costing, other costing techniques, variance analysis, and further variance analysis across Chapters 1 to 6.

Does the material include guidance on special consideration or learner support policies?

Yes. The notice explains CIMA’s special consideration context and when applications may or may not be accepted, and it also includes a statement of principles for linguistic diversity, equality, and inclusion.

Oct 28, 2026

Upload by sagouaw