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Instant Download CIMA : CIMAPRO19-P01-1 Questions & Answers as PDF & Test Engine

CIMAPRO19-P01-1
  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Updated: Aug 16, 2026
  • No. of Questions: 258 Questions and Answers
  • Download Limit: Unlimited
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Certification Path for CIMA Operational CIMA P1 Accounting

The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.

CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.

CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).

The CBA system has many benefits:

  • Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.
  • You can also re-sit assessments as and when you are ready.
  • You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
  • CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
  • CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
  • You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.
  • You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.

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Understanding function and technical aspects of Analyse performance using financial and nonfinancial information

The following will be discussed in CIMA P1 exam dumps:

  • Identify appropriate KPIs for different functions of the organisation
  • Interpret variances to review functional and organisational performance
  • Identify information that can enable managers to review performance
  • Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
  • Explain company performance using KPIs

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

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionWeightObjectives
Dealing with Uncertainty in the Short Term15%- Sensitivity analysis
- Uncertainty in budgeting and decisions
- Risk attitudes: maximin, maximax, minimax regret
- Probability and expected values
- Decision trees
Short-Term Commercial Decision Making30%- Pricing strategies and decisions
- Limiting factor analysis
- Make-or-buy and outsourcing decisions
- Relevant costing principles
- Product mix decisions
Cost Accounting for Decision and Control30%- Standard costing and variance analysis
- Cost classification and behaviour
- Cost-volume-profit (CVP) analysis
- Absorption and marginal costing
- Activity-based costing
- Concepts and purposes of costing
Budgeting and Budgetary Control25%- Beyond budgeting and modern approaches
- Flexible budgeting
- Purposes and types of budgets
- Budgetary control and performance reporting
- Preparation of functional and master budgets

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