P1 performance operations

This paper deals with tools and techniques that generate information needed to evaluate and control present and projected performance.

Both budgeting and project appraisal emphasise the critical importance of optimising cash flow. The final section of the paper continues this theme from the perspective of managing working capital.

Note: This paper forms part of the operational level. However, material included in any of the papers within the CIMA certificate in business acounting qualification may also be relevant for the purposes of assessment, in related subjects. Please see the syllabus for the CIMA certificate in business acounting qualification.

Read P1 syllabus as pdf
P1: performance operations (PDF 82KB).

Study resources
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