Last Updated: Sep 29, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Short-Term Commercial Decision Making | 30% | - Pricing decisions - Make-or-buy and outsourcing decisions - Relevant costing principles - Limiting factor decisions - Cost-volume-profit analysis |
| Dealing with Uncertainty in the Short Term | 15% | - Risk and uncertainty concepts - Decision trees and decision criteria - Sensitivity and scenario analysis - Expected value and probability analysis |
| Budgeting and Budgetary Control | 25% | - Budget preparation techniques - Purpose and types of budgets - Beyond budgeting and modern approaches - Flexible budgets and budget variances |
| Cost Accounting for Decision and Control | 30% | - Absorption and marginal costing - Throughput, target and lifecycle costing - Activity-based costing (ABC) - Costing concepts and terminology - Standard costing and variance analysis |
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