CIMA Revision Pack: Management Accounting Techniques Stage 3, Paper 9

Volume 1: Information technology and the management accountant; application of costing techniques; cost behaviour and estimation; budgets and budgetary control; budget centre selection and behavioural aspects; statistical aids to forecasting - time series; profit improvement, cost reduction and value analysis; standard costing; variance analysis; advanced variances; responsibility accounting and investigation of variances; standard process costing; decision-making. Volume 2: Decision-making with uncertainty; pricing decisions; linear programming; linear programming - simplex method; investment centres; capital budgeting techniques; capital budgeting - further aspects; sampling and significance testing; network analysis; simulation techniques; queuing theory;