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Updated: Jul 19, 2026
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CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
| Exam Name: | Management Accounting |
| Exam Number: | P1 |
| Exam Format: | Computer-based Objective Test, Multiple Choice, Multiple Response, Drag and Drop, Numeric Entry, Scenario-based questions |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Available Languages: | English |
| Exam Price: | Approx. £115–£145 / $150–$190 USD (varies by region & membership status) |
| Related Certifications: | E1 Managing Finance in a Digital World F1 Financial Reporting Operational Case Study (OCS) CIMA Advanced Diploma in Management Accounting CIMA Professional Qualification / CGMA |
| Certificate Validity Period: | Lifetime validity (no expiry once passed) |
| Recommended Training: | Official CIMA Study Materials CIMA Approved Learning Partners |
| Exam Registration: | Pearson VUE Scheduling Official CIMA Registration & Booking |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | On-demand computer-based exam at Pearson VUE test centers or online proctored |
| Pre Condition: | CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics |
| Official Syllabus URL: | https://www.cimaqualification.com/operational-level/p1-management-accounting |
Understanding function and technical aspects of Prepare information to support short-term decision-making
The following will be discussed in CIMA P1 exam dumps:
- Identify relevant costs and benefits
- Apply appropriate techniques that support short-term decision-making
- Apply appropriate techniques to deal with situations where there is risk and uncertainty
- Prepare information to support operational decisions
- Explain factors that could influence short-term decisions
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
For more information visit:
Difficulty in taking the CIMA Operational CIMA P1 Accounting
The CIMA CIMA P1 Management Accounting is a tricky little paper pass but it's one of the more interesting papers as it builds your knowledge of Management Accounting and the various concepts involved - and, after all, this is why we are studying for the CIMA qualification!
Over half (60%) of the CIMA P1 Management Accounting is concerned with;
- Short-Term Decision making
- Cost accounting systems
CIMA P1 practice exams can be a great way to prepare for this exam. With our experts, we produced the draft blueprints that provides a clearer direction on the approach to be taken in examinations.
Topics of CIMA Operational CIMA P1 Accounting
The following topics are a part of CIMA P1 Accounting module.
- Prepare information to manage working capital
- Apply relevant financial reporting standards and corporate governance, ethical and tax principles
- Analyse performance using financial and nonfinancial information
- Risk and uncertainty in the short term
- Short term commercial decision making
- Distinguish Between The Different Rationales For Costing
- Budgeting and budgetary control
- Cost Accounting for decision and control
- Prepare information to support short-term decision-making
- Prepare budget information and assess its use for planning and control purposes
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Short-Term Commercial Decision Making | 30% | - Pricing strategies and decisions - Make-or-buy and outsourcing decisions - Relevant costing principles - Product mix decisions - Limiting factor analysis |
| Dealing with Uncertainty in the Short Term | 15% | - Risk attitudes: maximin, maximax, minimax regret - Probability and expected values - Uncertainty in budgeting and decisions - Decision trees - Sensitivity analysis |
| Cost Accounting for Decision and Control | 30% | - Concepts and purposes of costing - Absorption and marginal costing - Cost classification and behaviour - Standard costing and variance analysis - Activity-based costing - Cost-volume-profit (CVP) analysis |
| Budgeting and Budgetary Control | 25% | - Flexible budgeting - Preparation of functional and master budgets - Budgetary control and performance reporting - Beyond budgeting and modern approaches - Purposes and types of budgets |
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