SSG P2 SectionD July13

7/27/2019 SSG P2 SectionD July13

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CIMAP2-Performance Management Area D Self Study Guide

1

Email feedback to:[email protected] Updated: July 2013

Session(duration)

Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ti cles

1(Wk 1,2 hrs)

Introduction to P2

Familiarising yourself with thesyllabus

and what the exam is all about.

Area D of P2 is all about responsibility

centres, organisational structure and

management control over responsibility

centres.

Please note that the session duration time given foreach area is a rough guide based on % of P2 paper

syllabus weightings.

Research has shown that students who study at

minimum of 11 hoursper week are more likely to

pass. These timings must be taken into account with

other personal commitments such as work, family time,

recreation etc.

Obviously the more hours students can dedicate to

studying the higher their chance of success.

Please use this as guidance rather than as an exact

science of how to study, and please feel free to change

it to suit your requirements

Please email any feedback to

[email protected]

Review theP1syllabus to ensure

there are no

knowledge gaps,

especially if you have

exemptions.
mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfmailto:[email protected]:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfmailto:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfmailto:[email protected]


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SECTION D: CONTROL AND PERFORMANCE MEASUREMENT OF RESPONSIBILITY CENTRES (20%)-Recommended study time- 32 hours over 2-3 weeks

Session(duration)


2(Wk 1,

4 hours)

1(a)Discuss the use of cost, revenue,

profit and investment centres in devising

organisation structure and in

management control.

CS.com Chapter 14

1. Understand the difference between cost,

revenue, profit and investment centres.

2. Understand why a company may operate

different centres as a way of controlling and

managing costs.

3. Know the advantages and limitations of each

method.

Treatment of differentresponsibility centres

1(a) Exam questions from past papers:

Nov-11-Q7a(i) & Q7a(ii) Mar-12-Q7

2(Wk 1,

4 hours)

2 (a) Discuss cost information in

appropriate formats for cost centre

managers, taking due account of

controllable/uncontrollable costs and the

importance of budget flexing.

CS.com Chapter 14

1. Understand the difference between

controllable/uncontrollable costs.

2. Know the definition of budgeting flexing and its

importance in relation to cost centre formats.

3. Understand the role of a manager within cost

centres and the responsibilities they have for that

centre.
mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfmailto:[email protected]


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Session(duration)


3(Wk 1,

4 hours)

2 (b) Discuss revenue and cost

information in appropriate formats for

profit and investment centre managers,

taking due account of cost variability,

attributable costs, controllable costs and

identification of appropriate measures of

profit centre contribution.

CS.com Chapter 14

1. Understand what an investment centre is and

how it is managed.

2. Understand how reports are generated for

investment centres and the key matrix for this

centre.

3. Have an understanding of residual income and

the differences between this and return on

investment calculations.

TOP TIP:A good understanding of investment appraisal

techniques will help you understand reporting on

investment centres. Ratios such as ROI, ROCE and RI

are essential learning for this topic also.

Ratio analysis Q & A

2 (b) Exam questions from past papers:

May-10-Q7 May-11-Q7 Nov-12-Q7b Mar-13-Q7a

4(Wk 2,

4 hours)

2 (c) Discuss alternative measures of

performance for responsibility centres.

CS.com Chapter 15

1. Understand the use and principle of Economic

Value Added (EVA), its definition,

advantages/disadvantages/limitations.2. Know how to calculate EVA.

3. Understand the difficulties in measuring EVA.
mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle2.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle2.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle2.pdfmailto:[email protected]


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Session(duration)

Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ticles

2 (c) Exam questions from past papers:

Nov-10-Q7 Mar-11-Q7 May-11-Q7 Sept-11-Q7a & Q7b Nov-11-Q7a(iii) Mar-12-Q7 Sept-12-Q7a & Q7b

5(Wk 2,

4 hours)

3 (a) Discuss the likely behavioural

consequences of the use of performance

metrics in managing cost, profit and

investment centres.

CS.com Chapter 15

1. Understand the delegation of control and the

consequences of this for different centres.

2. Understand how employee motivation may

change and the significance of employee buy-in

for the use of responsibility centres.

3. Understand the loss of control by senior

management and the responsibility that will beplaced on middle management in making crucial

decisions for the company.

Responsibilityaccounting and theaffects on employeeempowerment

3 (a) Exam questions from past papers:

Sept-10-Q4 Mar-12-Q7 Mar-13-Q7b
mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Nov%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Nov%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_sept2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_sept2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_sept2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Nov%202010%20for%20publication.pdfmailto:[email protected]


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Session(duration)


6(Wk 2,

4 hours)

3 (b) Discuss the typical consequences ofa divisional structure for performance

measurement as divisions compete or

trade with each other.

CS.com Chapter 16

1. Understand the impact for the company as awhole as a result of divisional structures.

2. Understand the potential problems or benefits a

divisional structure could create.

3. Understand the difficulties in reporting on a

divisional structure profile if there is trade

between divisions.

TOP TIP:Understandwith divisional

structures the

company is creating

competition within itself

between departments.

In the short-term this

may create benefits,

but it may not be

sustainable for thelong-term success of

company.

3 (b) Exam questions from past papers:May-10-Q5 Sept-10-Q7

8(Wk 3,

4 hours)

3 (c) Discuss the likely consequences of

different approaches to transfer pricing for

divisional decision making, divisional and

group profitability, the motivation of

divisional management and the autonomy

of individual divisions.

CS.com Chapter 16

1. Understand the definition of transfer pricing and

the different approaches used.

2. Understand the objectives of transfer pricing.

3. Understand the different bases for setting a

transfer price.

4. Understand the impact of transfer pricing on

group profitability.

5. Understand the changes that can occur given

different market conditions.

Transfer prices

Transfer pricingsystem
mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/19GStevenperformanceevaluationNovember2008.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/19GStevenperformanceevaluationNovember2008.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/19GStevenperformanceevaluationNovember2008.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfmailto:[email protected]


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Session(duration)

Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ticles

3 (c) Exam questions from past papers:

May-10-Q7 Mar-11-Q7 May-11-Q7 Sept-11-Q7c Nov-11-Q6c May-12-Q7 Nov-12-Q7a & Q7c May-13-Q7a, Q7b

9(Wk 3,

4 hours)

3 (d) Discuss in principle the potential tax

and currency management

consequences of internal transfer pricing

policy.

CS.com Chapter 16

1. Understand how a company may manipulate its

tax liability favourably if it is a multinational

company.

2. Understand how currency management may be

affected if different subsidiaries are trading

within different currency zones.

TOP TIP: Great examples of tax management and

manipulation include Starbucks, Apple and Google.

Research some past news stories to understand this

topic further and give you some great examples.

3 (d) Exam questions from past papers:

May-13-Q7c
mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfmailto:[email protected]


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Revision Day:

1. Attempt at least two mock papers to timed conditions before the exam including reading time of 20 minutes(Total 3 hrs and 20 minutes to complete). Review the examiners answers and post exam guides after youhave finished the mock exam.

Nov-12 exam Examiners answers Post exam guide

May-12 exam Examiners answers Post exam guide

Detailed model answerfor Nov-12- Q6 & Q7

ASAP approach totackle Q7 from May2011 exam

Using your 20 minutereading time effectively

OTHER STUDY RESOURCES:

Find all examiners suggested answers here

Post exam guides

CIMA Publishing

Velocity-Student e-magazine Financial Management magazine

Chat to other students on CIMAsphere-discussion boards formanagement level
mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_answers.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_answers.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_PEG_Nov12.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_PEG_Nov12.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_may2012_answers.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_may2012_answers.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_may2012_peg.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_may2012_peg.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2Nov12_Examiner_question6and7soloution.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2Nov12_Examiner_question6and7soloution.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2Nov12_Examiner_question6and7soloution.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle1.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle1.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle1.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle1.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_may05_p47.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_may05_p47.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_may05_p47.pdfhttp://www.cimaglobal.com/Students/Exam-preparation/Management-level/P2-perfomance-management/Past-papers-and-answers/http://www.cimaglobal.com/Students/Exam-preparation/Management-level/P2-perfomance-management/Past-papers-and-answers/http://www.cimaglobal.com/Students/Exam-preparation/Management-level/P2-perfomance-management/Post-exam-guides/http://www.cimaglobal.com/Students/Exam-preparation/Management-level/P2-perfomance-management/Post-exam-guides/http://store.elsevier.com/Cima-Publishing/IMP_112/http://store.elsevier.com/Cima-Publishing/IMP_112/http://www.cimaglobal.com/Students/Student-e-magazine/http://www.cimaglobal.com/Students/Student-e-magazine/http://www.fm-magazine.com/http://www.fm-magazine.com/http://community.cimaglobal.com/discussions/studying-cima-2010-syllabus/management-levelhttp://community.cimaglobal.com/discussions/studying-cima-2010-syllabus/management-levelhttp://community.cimaglobal.com/discussions/studying-cima-2010-syllabus/management-levelhttp://community.cimaglobal.com/discussions/studying-cima-2010-syllabus/management-levelhttp://www.fm-magazine.com/http://www.cimaglobal.com/Students/Student-e-magazine/http://store.elsevier.com/Cima-Publishing/IMP_112/http://www.cimaglobal.com/Students/Exam-preparation/Management-level/P2-perfomance-management/Post-exam-guides/http://www.cimaglobal.com/Students/Exam-preparation/Management-level/P2-perfomance-management/Past-papers-and-answers/http://www.cimaglobal.com/Documents/ImportedDocuments/fm_may05_p47.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_may05_p47.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle1.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle1.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle1.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2Nov12_Examiner_question6and7soloution.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2Nov12_Examiner_question6and7soloution.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_may2012_peg.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_may2012_answers.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_PEG_Nov12.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_answers.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfmailto:[email 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SSG P2 SectionD July13

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Transcript of SSG P2 SectionD July13