CIMA CIMAPRO19-P01-1 : Management Accounting

  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Updated: Aug 03, 2026   Q&As: 258 Questions and Answers

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About CIMA CIMAPRO19-P01-1 Exam

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

The following will be discussed in CIMA P1 exam dumps:

  • Evaluate the activities (e.g.) evaluate whether more/less materials were used per unit in comparison to the original plan
  • Plan the activities (e.g.) plan number of units to produce this year
  • Explain costing information to operational and senior management using appropriate formats and media
  • Apply different costing methods to produce costing information suitable for managers' needs
  • Identify the cost information required for digital cost objects
  • Compare different costing methods and systems to determine the most suitable for use by the organisation for different purposes
  • Use appropriate technologies to gather data for costing purposes, from digital and other sources.
  • Make decisions regarding activities (e.g.) purchase materials required for production
  • Control the activities (e.g.) control amount of materials being used for production
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Backed by modern research facilities and a strong tradition of innovation, we have released CIMAPRO19-P01-1 exam study material to help our candidates get the CIMA CIMA Operational certification. We strive for providing you a comfortable study platform and continuously upgrade CIMAPRO19-P01-1 exam study material to meet every customer's requirements. With higher and higher pass rate, an increasing number of people choose our CIMAPRO19-P01-1 test vce practice to get through the test. For expressing our gratitude towards the masses of candidates' trust, our CIMAPRO19-P01-1 exam study material will be sold at a discount and many preferential activities are waiting for you. The following items about CIMAPRO19-P01-1 exam prep material are provided for your reference, and we sincere suggest you to have a glance over it.

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Below is the CIMA Operational CIMA P1 Accounting
  • Number of questions: 60
  • Format: Multiple choices, multiple answers
  • Length of Examination: 90 minutes
  • Passing score: 70%
  • Language: English

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

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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Understanding function and technical aspects of Prepare information to manage working capital

The following are a part of CIMA P1 practice exams:

  • Explain how to manage and control working capital
  • Identify appropriate sources of short-term finance and methods of short-term investments
  • Explain working capital ratios in comparison to prior periods or to other organisations
  • Identify the impact of changing working capital policies
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
SectionWeightObjectives
Short-Term Commercial Decision Making30%- Limiting factor and contribution analysis
- Pricing and make-or-buy decisions
- Relevant costing and decision criteria
Budgeting and Budgetary Control25%- Budget preparation and control
- Types of budgets (flexible, rolling, cash, etc.)
- Budgetary control techniques
Cost Accounting for Decision and Control30%- Cost information for planning and control
- Cost behaviour and cost classification
- Costing methods (absorption, marginal, ABC, etc.)
Dealing with Uncertainty in the Short Term15%- Decision trees and sensitivity analysis
- Expected value and risk analysis

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