CIMA P1 Exam Questions : Management Accounting

  • Exam Code: P1
  • Exam Name: Management Accounting
  • Updated: Sep 05, 2025
  • Q&As: 258 Questions and Answers

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CIMA P1 Exam Syllabus Topics:

TopicDetails
Topic 1
  • 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 2
  • Calculate subdivision of total usage
  • efficiency variances into mix and yield variances
  • Use material, labour, variable overhead, fixed overhead and sales variances
Topic 3
  • Understand how budgets can help energize and motive individuals and teams
  • Recognise how management accountants help make tactical business decisions
Topic 4
  • Determine the activity that causes the change in cost
  • Understand the difference between variable costs and fixed costs
Topic 5
  • Calculate revenue and cost estimates using quantitative analyses
  • Calculate and interpret overall flexed budget variances

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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