CIMA CIMAPRO19-P01-1 Dumps : Management Accounting

CIMAPRO19-P01-1 real exams

Exam Code: CIMAPRO19-P01-1

Exam Name: Management Accounting

Updated: Oct 25, 2026

Q & A: 258 Questions and Answers

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Below is the CIMA Operational CIMA P1 Accounting

  • Length of Examination: 90 minutes
  • Language: English
  • Number of questions: 60
  • Passing score: 70%
  • Format: Multiple choices, multiple answers

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Introduction to CIMA Operational CIMA P1 Accounting

CIMA Operational is the first level of the CIMA Professional qualification. After completing this level you can progress onto the Management level, then complete the Strategic level to become a chartered management accountant. You will need to have completed CIMA Certificate, AAT Professional (Level 4), or have an accountancy or finance degree.

The purpose of the CIMA P1 exam dumps is to spotlight areas of student difficulty, so that remedial measures can be taken before the chances for success are impaired. The CIMA Operational CIMA P1 Accounting is generally given by students who are interested in accounting and finance.

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The CIMA CIMA P1 Management Accounting is a tricky little paper pass but it's one of the more interesting papers as it builds your knowledge of Management Accounting and the various concepts involved - and, after all, this is why we are studying for the CIMA qualification!

Over half (60%) of the CIMA P1 Management Accounting is concerned with;

  • Short-Term Decision making
  • Cost accounting systems

CIMA P1 practice exams can be a great way to prepare for this exam. With our experts, we produced the draft blueprints that provides a clearer direction on the approach to be taken in examinations.

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

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What do you learn in P1?

  • How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.
  • Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionWeightObjectives
Short-Term Commercial Decision Making30%- Working capital management
- Pricing decisions and make-or-buy choices
- Relevant costing and opportunity costs
- Break-even and limiting factor analysis
Dealing with Uncertainty in the Short Term15%- Risk and uncertainty concepts
- Basic internal control and risk management
- Expected values and decision trees
- Sensitivity analysis and simulation
Cost Accounting for Decision and Control30%- Absorption, marginal and activity-based costing
- Costing methods and techniques
- Standard costing and variance analysis
- Cost classification and behaviour
Budgeting and Budgetary Control25%- Behavioural aspects of budgeting
- Quantitative analysis for forecasting
- Flexible budgets and budgetary control
- Budget preparation and approaches

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