• You’ll get 24 files
  • Summary info to maximise your exam time
  • They’ll help you remember key points easier
  • Prints out and fits in your exam folder
  • PDF format, suitable for printing or use on tablets


About these CAP2 SFMA Notes

 If you’re stuck for time and want to get key management accounting information fast, you’ll love these notes! They take topics such as variance analysis, strategy and costing, then summarise them into easy to reference PDF files. Print them out and put them in your exam folder, use them for study, or even just as a refresher at work.

Topics Covered

 Financial Strategy Formulation and Development
  • Overview
  • Strategy – PESTEL Analysis
  • Strategy – SWOT Analysis

Investment, Financing and Distribution Decisions

  • Sources of Finance – Finance for SMEs
  • Sources of Finance – Medium-term Finance
  • Sources of Finance – Long-term Deb
  • Working Capital Management – Overview
  • Working Capital Management – Trade Receivables/Payables management

Performance Management

  • Costing – Activity Based Costing
  • Costing – Conventional Costing Systems
  • Costing – Cost Volume Profit (‘CVP’)
  • Costing – Target Costing & Life Cycle Costing
  • Costing – Throughput Costing
  • Costing – Variable & Absorption Costing
  • Performance Management – Benchmarking
  • Performance Management – Budgeting
  • Performance Management – Divisionalisation
  • Performance Management – Economic Value Added (‘EVA’)(Residual Income)
  • Transfer Pricing
  • Variance Analysis – Labour
  • Variance Analysis – Materials


  • Risks – Business Risk Management
  • Risks – Interest Rate Risk
  • Risks – Risk Management Process

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