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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Budgetary Control | 25% | - Preparation of functional and master budgets - Purposes and types of budgets - Beyond budgeting and modern approaches - Budgetary control and performance reporting - Flexible budgeting |
| Cost Accounting for Decision and Control | 30% | - Absorption and marginal costing - Activity-based costing - Cost classification and behaviour - Concepts and purposes of costing - Cost-volume-profit (CVP) analysis - Standard costing and variance analysis |
| Short-Term Commercial Decision Making | 30% | - Product mix decisions - Limiting factor analysis - Relevant costing principles - Pricing strategies and decisions - Make-or-buy and outsourcing decisions |
| Dealing with Uncertainty in the Short Term | 15% | - Probability and expected values - Decision trees - Sensitivity analysis - Uncertainty in budgeting and decisions - Risk attitudes: maximin, maximax, minimax regret |
CIMA CIMAPRO19-P01-1 Exam Questions Answered
The CIMAPRO19-P01-1 exam leads to the CIMA Diploma in Management Accounting (Operational Level) certification from CIMA (Chartered Institute of Management Accountants). It is positioned at the Operational / Associate level. The exam validates the knowledge and skills expected of candidates preparing for CIMA Management Accounting.
Related certifications include:
- E1 Managing Finance in a Digital World
- F1 Financial Reporting
- Operational Case Study (OCS)
- CIMA Advanced Diploma in Management Accounting
- CIMA Professional Qualification / CGMA
The CIMAPRO19-P01-1 exam includes 60 questions and allows 90 minutes. Before test day, divide the available time by the number of questions in a timed practice set to establish a steady per-question pace. If a difficult item starts consuming too much time, mark it for review and move forward instead of losing momentum. A full timed practice session can help you decide when to move on, when to return, and how much buffer to reserve for a final check.
The passing score for CIMAPRO19-P01-1 is 100 out of 150 scaled score (~67%), and the official exam fee is Approx. £115–£145 / $150–$190 USD (varies by region & membership status). Because a retake requires paying the exam fee again, use timed practice results as a readiness check before scheduling your next attempt. If your performance remains inconsistent, continue reviewing weak domains and repeat a timed session before booking the exam.
CIMA Certificate in Business Accounting (Cert BA) or relevant exemptions; no formal mandatory prerequisites but recommended foundation in accounting and mathematics
Eligibility rules can change, so confirm the current requirements on the official exam page before registering.
You can register through the official channels listed below:
The available exam delivery method is On-demand computer-based exam at Pearson VUE test centers or online proctored.
The official training options include:
After reviewing the recommended training, reinforce what you learned with CertkingdomPDF's 258 practice questions for CIMAPRO19-P01-1.
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The current CIMAPRO19-P01-1 outline is organized into 4 top-level domains. The first listed areas include:
- Cost Accounting for Decision and Control (30%)
- Budgeting and Budgetary Control (25%)
- Dealing with Uncertainty in the Short Term (15%)
Review the Exam Topics section above for the complete outline and any nested subtopics.
CIMA Management Accounting Sample Questions:
A company is considering whether to launch a new product. The selling price and costs for each unit of the product are shown in table below:
The fixed overhead cost is based on expected production of 2,000 units.
The company will only launch the product if it is expected to be profitable.
To which of the following is the decision to launch the product most sensitive?
- A. Sales volume
- B. Material cost
- C. Fixed overhead cost
- D. Selling price
Correct Answer: D 🗳️
Traditional absorption costing is more suitable than activity-based costing when:
- A. overheads are small in comparison to direct costs.
- B. the company has a diverse product range.
- C. production is specific to customer needs.
- D. overheads are not driven by production volume.
Correct Answer: A 🗳️
Company X is deciding which of Projects A, B or C to undertake. The profit earned from each of the projects is dependent on economic conditions.
The table below details the profit for each of the possible outcomes and the expected value of each of the projects.
What is the maximum amount that should be paid for perfect information about the economic conditions?
- A. $54.50
- B. $442.50
- C. $497
- D. $57.50
Correct Answer: A 🗳️
For the forthcoming period, the number of units of product L produced must be no more than four times the number of units of product M produced.
The equation to represent this constraint in a linear programming exercise is:
- A. 4L < M
- B. L > 4M
- C. 4L > M
- D. L < 4M
Correct Answer: D 🗳️
EFG is a small business making raspberry jam to sell at local markets. It has recently been approached by a major supermarket to produce a special order for the supply of lemon curd.
Two of the ingredients required are sugar and preservatives, both of which are in inventory.
The sugar has a historic cost of $4 per kg and a replacement cost of $5. It is in regular use for the production of the raspberry jam.
The factory has switched to organic processes and the preservatives are no longer required.
The historic cost of the preservatives was $3 per kg and the replacement cost is $2.50 per kg.
The preservatives can be re-sold to a local competitor for $1 per kg if they are not used in this order.
Which TWO of the following should be included in determining the relevant cost of the special order?
- A. Sugar at $5 per kg
- B. Preservatives at $1 per kg
- C. Sugar at $4 per kg
- D. Preservatives at $3 per kg
- E. Preservatives at $2.50 per kg
Correct Answer: A,B 🗳️
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