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Last Updated: Oct 11, 2026
No. of Questions: 67 Questions & Answers with Testing Engine
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CIMA CIMAPRO15-P01-X1-ENG Practice Q&A's
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Free trial, instant download, three formats with bundle discounts, 365 days of updates, 24/7/365 customer service, and a conditional money-back guarantee — ActualTestsQuiz builds the whole CIMA P1 - Management Accounting Question Tutorial package around CIMAPRO15-P01-X1-ENG questions and your 2026 test date.
CIMA CIMAPRO15-P01-X1-ENG Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | P1 – Management Accounting Question Tutorial |
| Exam Number: | CIMAPRO15-P01-X1-ENG |
| Exam Duration: | 90 minutes |
| Exam Format: | Multiple choice, Drag and drop, Number entry, Objective test (computer-based) |
| Real Exam Qty: | 60 |
| Available Languages: | English |
| Related Certifications: | CIMA Operational Case Study CIMA E1 – Managing Finance in a Digital World CIMA F1 – Financial Reporting |
| Certificate Validity Period: | Certification validity depends on qualification progress (Operational level), no fixed expiry for passing score |
| Exam Price: | Exam fee varies by region – typically ~£105–€115 for CIMA OT exams (booked via MyCIMA/Pearson VUE) |
| Passing Score: | Scaled score of 100/150 (approx. ~67%) for objective test exams |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | Computer-based objective test delivered on-demand at Pearson VUE centres or online with remote proctoring |
| Pre Condition: | Must be a registered CIMA student member; recommended to have passed BA2 (Fundamentals of Management Accounting) prior |
| Official Syllabus URL: | https://hub.cimaglobal.com/resources/premium/cima-study-prime |
CIMA CIMAPRO15-P01-X1-ENG Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Short-Term Commercial Decision-Making | 30% | - Relevant costing and contribution analysis - Limiting factors and CVP analysis |
| Budgeting and Budgetary Control | 25% | - Purpose and preparation of budgets - Budgetary control processes |
| Risk and Uncertainty in the Short Term | 15% | - Techniques for dealing with uncertainty - Risk management tools and concepts |
| Cost Accounting for Decision and Control | 30% | - Application of costing to decisions - Rationale for costing - Costing methods and analysis techniques |
CIMAPRO15-P01-X1-ENG Exam FAQs: Honest Answers
The CIMA P1 - Management Accounting Question Tutorial blueprint has 4 domains, led by Cost Accounting for Decision and Control (30%), Short-Term Commercial Decision-Making (30%), Risk and Uncertainty in the Short Term (15%). Think of the weightings as the vendor's hint about where points concentrate — plan your hours accordingly. The complete outline above lists every subtopic.
Passing the CIMAPRO15-P01-X1-ENG exam earns you the CIMA Certification certification at the Operational Level (Professional Qualification) level — CIMA's official verification of your skills. It's considered important because it's genuinely difficult, which is exactly why it carries weight with employers. Related credentials include CIMA E1 – Managing Finance in a Digital World, CIMA F1 – Financial Reporting, CIMA Operational Case Study.
60 questions in 90 minutes. That combination rewards candidates who've trained their pace, not just their memory — so before the real thing, run full timed sessions in the ActualTestsQuiz engine, practice flagging hard questions instead of fighting them, and learn what your sustainable per-question rhythm feels like.
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Must be a registered CIMA student member; recommended to have passed BA2 (Fundamentals of Management Accounting) prior Before paying any registration fee, verify the current criteria on the official exam page — official CIMAPRO15-P01-X1-ENG exam page — since vendors do revise their rules.
The official fee is Exam fee varies by region – typically ~£105–€115 for CIMA OT exams (booked via MyCIMA/Pearson VUE), with Scaled score of 100/150 (approx. ~67%) for objective test exams required to pass. Both numbers matter more together: the fee is per attempt, so every retake costs the full amount again. Drilling the 67 practice questions from ActualTestsQuiz until you're comfortably past the mark is the fiscally sound approach.
Yes — the free demo gives you several real questions and answers from the set, so you can see whether it interests you and helps you before spending anything. Once you buy, updates are free for 365 days — new versions are mailed to you automatically — and an expired update period renews at 50% off.
CIMA P1 - Management Accounting Question Tutorial Sample Questions:
A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.
Budgeted and actual output of the product for August was 12,000 units.
The material mix variance for August is:
- A. $ 1, 288 Favourable
- B. $ 1, 540 Favourable
- C. $ 1, 540 Adverse
- D. $ 1, 540 Adverse
Correct Answer: B 🗳️
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A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.
Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a throughput accounting approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
- A. E, D, F
- B. F, D, E
- C. D, E, F
- D. D, F, E
Correct Answer: B 🗳️
A company is preparing its annual budget and is estimating the number of units of Product A that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:
y = a + bx where
y = number of sales units in the quarter a = 10,000 units b = 3,000 units x = the quarter number where 1 = quarter 1 of year 1 Actual sales of Product A in Year 1 were affected by seasonal variations and were as follows:
Quarter 1:14,000 units Quarter2: 18,000 units Quarter 3: 18,000 units Quarter 4: 20,000 units Calculate the expected sales of Product A (in units) for each quarter of year 2, after adjusting for seasonal variations using the additive model.
- A. The expected sales for year 2 Quarter 4 was 33000 units
- B. The expected sales for year 2 Quarter 4 was 32700 units
- C. The expected sales for year 2 Quarter 4 was 40000 units
- D. The expected sales for year 2 Quarter 4 was 32000 units
Correct Answer: D 🗳️
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A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:
- A. 55,6%
- B. 54.3%
- C. 184.0%
- D. 45.0%
Correct Answer: B 🗳️
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EF manufactures and sells three products, X, Y and Z. The following production overhead costs are budgeted for next year:
Required:
Calculate the total budgeted production overhead cost for each product using activity based budgeting.
- A. The total budgeted production overhead cost was $ 1 188 000
- B. The total budgeted production overhead cost was $ 1 285 000
- C. The total budgeted production overhead cost was $ 1 258 000
- D. The total budgeted production overhead cost was $ 2 195 000
- E. The total budgeted production overhead cost was $ 1 305 000
Correct Answer: A 🗳️
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