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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 Duration: | 90 minutes |
| Real Exam Qty: | 60 |
| Certificate Validity Period: | Lifetime validity (no expiry once passed) |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Available Languages: | English |
| Related Certifications: | F1 Financial Reporting Operational Case Study (OCS) CIMA Advanced Diploma in Management Accounting E1 Managing Finance in a Digital World CIMA Professional Qualification / CGMA |
| Exam Format: | Multiple Response, Numeric Entry, Drag and Drop, Scenario-based questions, Computer-based Objective Test, Multiple Choice |
| Exam Price: | Approx. £115–£145 / $150–$190 USD (varies by region & membership status) |
| Recommended Training: | Official CIMA Study Materials CIMA Approved Learning Partners |
| Exam Registration: | Official CIMA Registration & Booking Pearson VUE Scheduling |
| 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 |
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour - Standard costing and variance analysis - Concepts and purposes of costing - Absorption and marginal costing - Cost-volume-profit (CVP) analysis - Activity-based costing |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Sensitivity analysis - Uncertainty in budgeting and decisions - Probability and expected values - Decision trees - Risk attitudes: maximin, maximax, minimax regret |
| Topic 3: Short-Term Commercial Decision Making | 30% | - Limiting factor analysis - Make-or-buy and outsourcing decisions - Product mix decisions - Relevant costing principles - Pricing strategies and decisions |
| Topic 4: Budgeting and Budgetary Control | 25% | - Preparation of functional and master budgets - Flexible budgeting - Budgetary control and performance reporting - Purposes and types of budgets - Beyond budgeting and modern approaches |
CIMA CIMAPRO19-P01-1 Exam: Answers Worth Your Time
CIMA Management Accounting is an official CIMA (Chartered Institute of Management Accountants) certification exam, registered under the code CIMAPRO19-P01-1. Passing it awards the CIMA Diploma in Management Accounting (Operational Level) certification, a credential at the Operational / Associate level. It also connects to E1 Managing Finance in a Digital World, F1 Financial Reporting, Operational Case Study (OCS), CIMA Advanced Diploma in Management Accounting, CIMA Professional Qualification / CGMA. Successfully passing matters to every candidate because the credential keeps working for your career long after exam day.
You will answer 60 questions within 90 minutes on the CIMA Management Accounting exam. That combination rewards candidates who practiced under realistic timing, so make timed sessions in the TestkingPDF engine a daily habit; one to two hours a day is enough when every minute rehearses the real thing.
CIMA Management Accounting requires 100 out of 150 scaled score (~67%) to pass, and official registration costs Approx. £115–£145 / $150–$190 USD (varies by region & membership status). Since every retake charges Approx. £115–£145 / $150–$190 USD (varies by region & membership status) again, diligent daily practice is the cheapest strategy available. Let your TestkingPDF practice scores confirm readiness across several consecutive sessions before you book.
CIMA (Chartered Institute of Management Accountants) recommends the following training for CIMA Management Accounting candidates.
Training broadens your technology knowledge; the 258 practice questions in the TestkingPDF CIMAPRO19-P01-1 package sharpen it into exam-day scoring ability.
Sign-up for CIMA Management Accounting runs through the official channels below.
One logistics note: the exam is delivered On-demand computer-based exam at Pearson VUE test centers or online proctored.
CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics
Vendor requirements do change, so verify the current conditions before registering on the official exam page.
The CIMA Management Accounting blueprint covers 4 domains, with the largest being Budgeting and Budgetary Control (25%), Cost Accounting for Decision and Control (30%), and Dealing with Uncertainty in the Short Term (15%). The full topic list is above on this page; it tells you exactly where your daily hour or two earns the most marks.
Yes, download the free demo of the CIMA Management Accounting questions before deciding, and read former customers' comments for an independent verdict. After purchase, new versions download free for one year, and when your product expires you can extend the update service at a 50% discount. Returning customers also enjoy bountiful discounts on future exams.
Your purchase carries a 100% money-back guarantee with defined conditions. Take the CIMA Management Accounting exam within 60 days of purchase; if you fail, you may claim a full refund, provided the exam matches your product. Attempts within 3 days of purchase are ineligible, as are downloaded-but-unused products, free materials, and expired orders; the candidate name must match the payer name. Submit a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and claims are processed within 7 days. Alternatively, exchange for two other exam products of equal value, free, with your original purchase keeping its update service.
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CIMA Management Accounting Sample Questions:
Which of the following would lead to a favourable variance?
- A. The standard material price was set too low.
- B. The standard material usage was set too low.
- C. Actual labour cost was higher than standard.
- D. Labour hours worked were lower than standard.
Correct Answer: D 🗳️
GP is launching a new product. The annual forecast costs are as follows:
What is the expected value of the total costs?
Give your answer to the nearest whole $.
Correct Answer:
$36935
Which of the following explain why standard costing is less appropriate in the contemporary business environment?
1. In a continuous improvement environment standard costing can restrict the impetus to remain as cost competitive as rivals.
2. Fixed overhead variances are less relevant as fixed costs represent a decreasing proportion of total manufacturing cost.
3. In a just-in-time environment there are fewer costs to control.
- A. 1 and 2
- B. 1 only
- C. 2 and 3
- D. 1 and 3
Correct Answer: B 🗳️
Which of the following statements about total quality management are incorrect? Select ALL that apply.
- A. There is an acceptable quality level that an organisation must try to achieve.
- B. The costs of conformance are more important than the costs of non-conformance.
- C. The organisation should rely on inspection to achieve quality standards.
- D. The culture of an organisation should be to get things right the first time.
- E. Everyone within an organisation should be involved in improving quality.
- F. All costs relating to quality should be examined, particularly those relating to failure costs.
Correct Answer: A,B,C 🗳️
A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system.
The project team has collected the following data on each of the procedures.
Calculate the profit per procedure for each of the three procedures, using the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?
- A. $1510
- B. $1390
- C. $1210
- D. $1485
Correct Answer: C 🗳️
Gregary -
Thanks TestkingPDF! I passed CIMAPRO19-P01-1 exam this week. Your material really helped me to understand the basic concepts of course!