Last Updated: Sep 27, 2026
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Reference: https://www.cimaglobal.com/Documents/E2%20syllabus%20resource%20-%20revised%20for%20%202020.pdf
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| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Forecasting | - Forecasting methods and models - Budgetary control and performance monitoring - Budget preparation and planning techniques |
| Topic 2: Costing and Cost Accounting Systems | - Cost measurement and classification - Standard costing and variance analysis - Cost accounting systems and techniques |
| Topic 3: Short-term Commercial Decision Making | - Relevant costing for decision making - Product mix and limiting factors - Make or buy and outsourcing decisions |
| Topic 4: Risk and Uncertainty in Decision Making | - Expected values and decision trees - Sensitivity analysis - Risk assessment techniques |
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