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Updated: Sep 10, 2026

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What is the cost of CIMA Operational CIMA P1 Accounting?

CIMA Operational CIMA P1 Accounting costs GBP 425.

Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

Understanding function and technical aspects of Analyse performance using financial and nonfinancial information

The following will be discussed in CIMA P1 exam dumps:

  • Identify appropriate KPIs for different functions of the organisation
  • Identify information that can enable managers to review performance
  • Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
  • Interpret variances to review functional and organisational performance
  • Explain company performance using KPIs

CIMA CIMAPRO19-P01-1 Exam Overview:

Certification Vendor:CIMA (Chartered Institute of Management Accountants)
Exam Name:P1 Management Accounting
Exam Number:CIMAPRO19-P01-1
Real Exam Qty:60
Exam Format:Scenario-based items, Computer-based objective test, Multiple choice, Multiple response, Drag-and-drop, Fill-in-the-blank / Numeric entry
Available Languages:English, Spanish, Portuguese
Passing Score:100/150 scaled score (approx. 67%)
Exam Price:USD $115–$195 / GBP £95–£165 (varies by region and membership status)
Certificate Validity Period:Valid while syllabus remains active; Operational Level credits do not expire
Related Certifications:F1 Financial Reporting
CGMA Designation
E1 Managing Finance in a Digital World
CIMA Professional Qualification
Exam Duration:90 minutes
Recommended Training:CIMA Approved Learning Partners
CIMA Official Study Resources
Exam Registration:Pearson VUE Test Center
CIMA Official Exam Booking
Sample Questions:CIMA CIMAPRO19-P01-1 Sample Questions
Exam Way:On-demand computer-based test at Pearson VUE test centers or remote online proctored
Pre Condition:No mandatory prerequisites; open to all students; exemptions available via AAT, ACCA, ACA or relevant degrees
Official Syllabus URL:https://www.cimaglobal.com/Studying/Our-exams-and-assessments/Operational-Level/P1-Management-Accounting/

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 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.
  • 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 will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
  • 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.
  • You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
  • You can also re-sit assessments as and when you are ready.
  • 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.

Topics of CIMA Operational CIMA P1 Accounting

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

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

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

SectionWeightObjectives
Short-Term Commercial Decision Making30%- Working capital management
- Relevant costing and opportunity costs
- Pricing decisions and make-or-buy choices
- Break-even and limiting factor analysis
Dealing with Uncertainty in the Short Term15%- Sensitivity analysis and simulation
- Basic internal control and risk management
- Risk and uncertainty concepts
- Expected values and decision trees
Cost Accounting for Decision and Control30%- Cost classification and behaviour
- Costing methods and techniques
- Standard costing and variance analysis
- Absorption, marginal and activity-based costing
Budgeting and Budgetary Control25%- Behavioural aspects of budgeting
- Flexible budgets and budgetary control
- Budget preparation and approaches
- Quantitative analysis for forecasting

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