Exam Name: Management Accounting
Certification Provider: CIMA
Corresponding Certification: CIMA Operational
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Check Updated on: Jul 23, 2026
No. of Questions: 258 Questions & Answers with Exam Engine
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The CIMA Professional Qualification is divided into three levels - Operational, Management and Strategic. Each of these levels consists of three pillars of domain knowledge - Enterprise, Performance and Financial. Passing each level of the qualification confirms a candidate's capabilities to perform the tasks at that level in the workplace to the highest standards. When combined with the required practical experience, the CIMA Professional Qualification ensures that members are ready to support and lead their organisations, through the challenging environment of continuous change. The syllabus, assessments and practical experience requirements ensure members are not only competent in the essential accounting, finance and business-related skills, but also in the skills required to lead the finance function in a digital age. The Operational level focuses on the short term and the implementation of decisions. Learners of CIMA P1 practice exams and CIMA P1 practice test will be able to work with others in the organisation and use appropriate data and technology to translate mediumterm decisions into short-term actionable plans.
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CIMA Operational CIMA P1 Accounting costs GBP 425.
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For more information visit:
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Budgetary Control | 25% | - Flexible budgets and budgetary control - Behavioural aspects of budgeting - Quantitative analysis for forecasting - Budget preparation and approaches |
| Cost Accounting for Decision and Control | 30% | - Costing methods and techniques - Cost classification and behaviour - Standard costing and variance analysis - Absorption, marginal and activity-based costing |
| Short-Term Commercial Decision Making | 30% | - Pricing decisions and make-or-buy choices - Working capital management - Break-even and limiting factor analysis - Relevant costing and opportunity costs |
| Dealing with Uncertainty in the Short Term | 15% | - Expected values and decision trees - Sensitivity analysis and simulation - Basic internal control and risk management - Risk and uncertainty concepts |
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