Study CIMA P2 Advanced Management Accounting with Learnsignal
In short
CIMA P2 extends P1 into advanced pricing, EVA, divisional performance measurement, and risk management.
What Is CIMA P2?
CIMA P2 Advanced Management Accounting is the Performance pillar at Management level. It extends P1 into advanced pricing, EVA, transfer pricing, and divisional performance measurement. Assessed by a 90-minute on-demand OT.
Syllabus Areas
Advanced Costing and Pricing
Target costing, life-cycle costing, differential pricing, penetration pricing, price skimming, and price elasticity impacts.
Divisional Performance
Residual income (RI), economic value added (EVA) — calculation and advantages over traditional profit. Transfer pricing, controllability, and avoiding sub-optimal decisions.
Risk and Control
Risk identification, risk appetite, internal control frameworks (COSO), risk registers, and the role of internal audit.
Investment Decisions
Advanced capital budgeting under uncertainty — sensitivity analysis, scenario analysis, and real options thinking.
Why Learnsignal?
- Video lectures for all P2 topics
- EVA calculation practice including adjustments
- Transfer pricing scenarios
- Mock OT under exam conditions
CIMA P2 Advanced Management Accounting — Exam Preparation Guides
Use these guides to build the right exam technique and study strategy:
- CIMA P2 Exam Technique: How to Approach the Advanced Management Accounting Paper
- How to Pass CIMA P2: Exam Strategy and Study Guide
CIMA P2 Exam Preparation Guides
Use these guides to build the right exam technique and study strategy for P2: