CIMA Management Accounting : CIMAPRO19-P01-1 exam

CIMAPRO19-P01-1
  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Updated: Sep 02, 2026
  • Q & A: 258 Questions and Answers

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About CIMA Management Accounting : CIMAPRO19-P01-1 Exam Questions

Benefits of Getting the CIMA Operational CIMA P1 Accounting

The CIMA Professional Qualification is divided into three levels - Operational, Management and Strategic. Each of these levels consists of three pillars of domain knowledge - Enterprise, Performance and Financial. Passing each level of the qualification confirms a candidate's capabilities to perform the tasks at that level in the workplace to the highest standards. When combined with the required practical experience, the CIMA Professional Qualification ensures that members are ready to support and lead their organisations, through the challenging environment of continuous change. The syllabus, assessments and practical experience requirements ensure members are not only competent in the essential accounting, finance and business-related skills, but also in the skills required to lead the finance function in a digital age. The Operational level focuses on the short term and the implementation of decisions. Learners of CIMA P1 practice exams and CIMA P1 practice test will be able to work with others in the organisation and use appropriate data and technology to translate mediumterm decisions into short-term actionable plans.

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

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What is the cost of CIMA Operational CIMA P1 Accounting?

CIMA Operational CIMA P1 Accounting costs GBP 425.

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Risk and Uncertainty15%- Decision Making Under Uncertainty
  • 1. Expected Value Analysis
  • 2. Sensitivity Analysis
  • 3. Decision Trees
Topic 2: Budgeting and Budgetary Control25%- Budget Preparation
  • 1. Master Budgets
  • 2. Cash Budgets
  • 3. Functional Budgets
- Budgetary Control
  • 1. Performance Evaluation
  • 2. Variance Analysis
  • 3. Flexible Budgets
Topic 3: Short-Term Decision Making30%- Relevant Cost Analysis
  • 1. Product Mix Decisions
  • 2. Make or Buy Decisions
  • 3. Special Order Decisions
- Pricing Decisions
  • 1. Cost-Based Pricing
  • 2. Market-Based Pricing
Topic 4: Cost Accounting for Decision and Control30%- Cost Classification and Behaviour
  • 1. Cost Estimation Techniques
  • 2. Cost Drivers
  • 3. Fixed and Variable Costs
- Costing Systems
  • 1. Marginal Costing
  • 2. Absorption Costing
  • 3. Standard Costing
  • 4. Activity-Based Costing

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