CIMA CIMAPRO19-P01-1 Exam Questions : Management Accounting

  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Updated: Sep 01, 2025
  • Q&As: 258 Questions and Answers

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Understanding function and technical aspects of Prepare information to support short-term decision-making

The following will be discussed in CIMA P1 exam dumps:

  • Prepare information to support operational decisions
  • Apply appropriate techniques to deal with situations where there is risk and uncertainty
  • Identify relevant costs and benefits
  • Apply appropriate techniques that support short-term decision-making
  • Explain factors that could influence short-term decisions

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Understanding function and technical aspects of Apply relevant financial reporting standards and corporate governance, ethical and tax principles

The following will be discussed in CIMA P1 exam dumps:

  • Apply relevant IFRS in a given context, to facilitate the preparation of financial statements
  • Apply the principles of corporate governance and ethics
  • Identify the impact of tax regulation on transactions, decisions and profits

What is the cost of CIMA Operational CIMA P1 Accounting?

CIMA Operational CIMA P1 Accounting costs GBP 425.

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Calculate the breakeven point and output level required to meet income targets
  • Understand costing and the different reasons for calculating costs
Topic 2
  • Calculate revenue and cost estimates using quantitative analyses
  • Calculate and interpret overall flexed budget variances
Topic 3
  • Understand relevant cash flows and their use in pricing decisions
  • Calculate the costs for products or services using activity-based costing
Topic 4
  • Understand relevant cash flows and non-financial factors and how it affects make or buy decisions
  • Understand the strategic implications of short-term decision-making
Topic 5
  • Establish manufacturing standards for material, labour, variable overhead and fixed overhead
  • Understand the difference between financial accounting and cost accounting
Topic 6
  • Calculate subdivision of total usage
  • efficiency variances into mix and yield variances
  • Use material, labour, variable overhead, fixed overhead and sales variances
Topic 7
  • Determine the activity that causes the change in cost
  • Understand the difference between variable costs and fixed costs
Topic 8
  • Understand the impact of individuals’ risk attitudes on decision-making in the short term
  • Understand the difference between direct costs and indirect costs

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

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