Management Accounting: CIMAPRO19-P01-1 Exam


"Management Accounting", also known as CIMAPRO19-P01-1 exam, is a CIMA Certification. With the complete collection of questions and answers, PDFVCE has assembled to take you through 258 Q&As to your CIMAPRO19-P01-1 Exam preparation. In the CIMAPRO19-P01-1 exam resources, you will cover every field and category in CIMA Operational Certification helping to ready you for your successful CIMA Certification.

  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Total Questions: 258
  • Certification Provider: CIMA
  • Corresponding Certification: CIMA Operational
  • Updated on: May 28, 2026

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Below is the CIMA Operational CIMA P1 Accounting

  • Passing score: 70%
  • Language: English
  • Number of questions: 60
  • Format: Multiple choices, multiple answers
  • Length of Examination: 90 minutes

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Topics of CIMA Operational CIMA P1 Accounting

The following topics are a part of CIMA P1 Accounting module.

  • Budgeting and budgetary control
  • Prepare information to support short-term decision-making
  • Risk and uncertainty in the short term
  • Distinguish Between The Different Rationales For Costing
  • Prepare budget information and assess its use for planning and control purposes
  • Prepare information to manage working capital
  • Short term commercial decision making
  • Cost Accounting for decision and control
  • Apply relevant financial reporting standards and corporate governance, ethical and tax principles
  • Analyse performance using financial and nonfinancial information

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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Calculate revenue and cost estimates using quantitative analyses
  • Calculate and interpret overall flexed budget variances
Topic 2
  • 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 3
  • Calculate subdivision of total usage
  • efficiency variances into mix and yield variances
  • Use material, labour, variable overhead, fixed overhead and sales variances
Topic 4
  • Calculate the breakeven point and output level required to meet income targets
  • Understand costing and the different reasons for calculating costs
Topic 5
  • Determine causality in cost function estimates and impact on budgets
  • Identify inventory costs and period costs
Topic 6
  • Determine the activity that causes the change in cost
  • Understand the difference between variable costs and fixed costs
Topic 7
  • 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/

What is the cost of CIMA Operational CIMA P1 Accounting?

CIMA Operational CIMA P1 Accounting costs GBP 425.

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