CIMA
Managerial

E2 Relationship Management

E2 emphasises a holistic, integrated approach to managing organisations, from external to internal perspectives. It builds on the understanding of organisational structuring gained from E1 and is centred on the concept of strategy and how organisational strategy can be implemented through people, projects, processes and relationships. It provides the basis for developing further insights into how to formulate and implement organisational strategy, which is covered in E3.

P2 Advanced Management Accounting

P2 builds on the insights about costs and their drivers (BA2& P1) to provide the competencies needed to analyse, plan and manage costs to support the implementation of the organisation’s strategy. It shows how to manage and control the performance of various units of the organisation in line with both short-term budgets and long-term strategy.

F2 Advanced Management Accounting

F2 builds on the competencies gained from F1. It covers how to effectively source the long-term finance required to fund the operations of organisations, particularly their capital investments. It also deepens the coverage of financial reporting to more complex aspects of group accounting and analyses the rules governing the recognition and measurement of various elements of the financial statements. Finally, it shows how to analyse financial statements to provide insights about the financial performance and position of the organisation over time and in comparison, with others.