CIMA CIMAPRO19-P01-1 : Management Accounting

  • Exam Code: CIMAPRO19-P01-1
  • Exam Name: Management Accounting
  • Updated: Sep 12, 2026     Q & A: 258 Questions and Answers

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About Pass4guide CIMA CIMAPRO19-P01-1 Sure Pass Exam

CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Understand relevant cash flows and non-financial factors and how it affects make or buy decisions
  • Understand the strategic implications of short-term decision-making
Topic 2
  • Understand relevant cash flows and their use in pricing decisions
  • Calculate the costs for products or services using activity-based costing
Topic 3
  • Determine causality in cost function estimates and impact on budgets
  • Identify inventory costs and period costs
Topic 4
  • Calculate the breakeven point and output level required to meet income targets
  • Understand costing and the different reasons for calculating costs
Topic 5
  • Understand the impact of individuals’ risk attitudes on decision-making in the short term
  • Understand the difference between direct costs and indirect costs
Topic 6
  • Establish manufacturing standards for material, labour, variable overhead and fixed overhead
  • Understand the difference between financial accounting and cost accounting
Topic 7
  • Determine the activity that causes the change in cost
  • Understand the difference between variable costs and fixed costs

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

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Following are some reference material for actual CIMA CIMAPRO19-P01-1 exam test

What do you learn in P1?

  • How budgets are prepared and implemented across the organisation, the impact these have, and how techniques are applied to ensure sound short term decision making, against a backdrop of risk and uncertainty, by using appropriate risk management tools.
  • Why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.

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