CIMA CIMAPRO19-P01-1 valid exam dumps : Management Accounting

  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Updated: Aug 01, 2026
  • Q&As: 258 Questions and Answers

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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:

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

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

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Topics of CIMA Operational CIMA P1 Accounting

The following topics are a part of CIMA P1 Accounting module.

  • Apply relevant financial reporting standards and corporate governance, ethical and tax principles
  • Analyse performance using financial and nonfinancial information
  • Prepare information to support short-term decision-making
  • Risk and uncertainty in the short term
  • Short term commercial decision making
  • Prepare information to manage working capital
  • Prepare budget information and assess its use for planning and control purposes
  • Budgeting and budgetary control
  • Cost Accounting for decision and control
  • Distinguish Between The Different Rationales For Costing

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Understanding function and technical aspects of Distinguish Between The Different Rationales For Costing

The following will be discussed in CIMA P1 exam dumps:

  • Control the activities (e.g.) control amount of materials being used for production
  • Apply different costing methods to produce costing information suitable for managers' needs
  • Plan the activities (e.g.) plan number of units to produce this year
  • Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
  • Identify the cost information required for digital cost objects
  • Use appropriate technologies to gather data for costing purposes, from digital and other sources.
  • Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan
  • Explain costing information to operational and senior management using appropriate formats and media
  • Make decisions regarding activities (e.g.) purchase materials required for production

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

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

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