Purchase CIMA : CIMAPRO19-P01-1 Exam Materials and then pass exam easily
Updated: Sep 10, 2026
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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.
CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | P1 |
| Exam Duration: | 90 minutes |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Exam Price: | Varies by region (official exam fees charged by CIMA/Pearson VUE) |
| Passing Score: | Scaled 100/150 (approximately 67%) |
| Exam Format: | Multiple response questions, Drag-and-drop questions, Objective Test (multiple choice), Number entry questions |
| Related Certifications: | CIMA F1 Operational Case Study (OCS) CIMA E1 CIMA Diploma in Management Accounting |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | Computer-based Objective Test at Pearson VUE test centres or on-demand online delivery (CIMA/Pearson VUE). |
| Pre Condition: | No formal prerequisite beyond CIMA student registration; exemption options may apply based on prior qualifications. |
| Official Syllabus URL: | https://www.aicpa-cima.com |
Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Cost Accounting for decision and control
- Risk and uncertainty in the short term
- Prepare information to support short-term decision-making
- Prepare information to manage working capital
- Budgeting and budgetary control
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Prepare budget information and assess its use for planning and control purposes
- Analyse performance using financial and nonfinancial information
- Short term commercial decision making
- Distinguish Between The Different Rationales For Costing
Understanding function and technical aspects of Prepare information to support short-term decision-making
The following will be discussed in CIMA P1 exam dumps:
- Apply appropriate techniques that support short-term decision-making
- Explain factors that could influence short-term decisions
- Identify relevant costs and benefits
- Prepare information to support operational decisions
- Apply appropriate techniques to deal with situations where there is risk and uncertainty
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Dealing with Uncertainty in the Short Term | 15% | - Decision trees and sensitivity analysis - Expected value and risk analysis |
| Topic 2: Cost Accounting for Decision and Control | 30% | - Cost behaviour and cost classification - Cost information for planning and control - Costing methods (absorption, marginal, ABC, etc.) |
| Topic 3: Short-Term Commercial Decision Making | 30% | - Relevant costing and decision criteria - Limiting factor and contribution analysis - Pricing and make-or-buy decisions |
| Topic 4: Budgeting and Budgetary Control | 25% | - Types of budgets (flexible, rolling, cash, etc.) - Budgetary control techniques - Budget preparation and control |
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