CIMA BA2 Exam covers forecasting and budgeting, including the different methods of forecasting, the preparation of budgets, and the use of variance analysis. The final section covers performance measurement and control, including the use of key performance indicators, the management of working capital, and the use of management accounting in decision making. Overall, the CIMA BA2 Exam is an important step for those who are looking to establish a career in management accounting or related fields.

CIMA BA2 exam covers a range of topics related to management accounting. Candidates will learn about the different types of costs in a business, how to identify and analyze cost behavior, and how to calculate and allocate costs. They will also gain an understanding of budgeting, including the different types of budgets, the budgeting process, and how to prepare and analyze a budget. Additionally, candidates will learn about performance evaluation techniques, including variance analysis and key performance indicators.

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