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Updated: Sep 04, 2026
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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
- Explain factors that could influence short-term decisions
- Apply appropriate techniques that support short-term decision-making
For more information visit:
Certification Path for CIMA Operational CIMA P1 Accounting
The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.
CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.
CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).
The CBA system has many benefits:
- You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
- You can also re-sit assessments as and when you are ready.
- You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.
- CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
- CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
- Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.
- You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | P1 |
| Exam Duration: | 90 minutes |
| Passing Score: | Scaled 100/150 (approximately 67%) |
| Exam Price: | Varies by region (official exam fees charged by CIMA/Pearson VUE) |
| Exam Format: | Multiple response questions, Drag-and-drop questions, Objective Test (multiple choice), Number entry questions |
| Related Certifications: | CIMA E1 Operational Case Study (OCS) CIMA Diploma in Management Accounting CIMA F1 |
| Real Exam Qty: | 60 |
| Available Languages: | English |
| Sample Questions: | CIMA CIMAPRO19-P01-1 Sample Questions |
| Exam Way: | Computer-based Objective Test at Pearson VUE test centres or on-demand online delivery (CIMA/Pearson VUE). |
| Pre Condition: | No formal prerequisite beyond CIMA student registration; exemption options may apply based on prior qualifications. |
| Official Syllabus URL: | https://www.aicpa-cima.com |
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Budgeting and Budgetary Control | 25% | - Budgetary control techniques - Types of budgets (flexible, rolling, cash, etc.) - Budget preparation and control |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Decision trees and sensitivity analysis - Expected value and risk analysis |
| Topic 3: Cost Accounting for Decision and Control | 30% | - Cost information for planning and control - Costing methods (absorption, marginal, ABC, etc.) - Cost behaviour and cost classification |
| Topic 4: Short-Term Commercial Decision Making | 30% | - Pricing and make-or-buy decisions - Limiting factor and contribution analysis - Relevant costing and decision criteria |
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