The CIMA P1 exam is conducted by the Chartered Institute of Management Accountants (CIMA), a UK-based professional body that provides training and certification in management accounting and related fields. The CIMA CIMAPRO19-P01-1 exam is one of the most popular certification exams offered by the institute and is highly valued by employers worldwide.
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The Chartered Institute of Management Accountants (CIMA) is a professional body that offers certification programs for management accountants. One of the certification exams offered by CIMA is the P1 Management Accounting exam. P1 exam covers topics related to management accounting, including cost accounting, budgeting, and performance management.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
To be eligible to sit for the CIMA CIMAPRO19-P01-1 exam, individuals must possess an appropriate academic qualification in accounting or related fields, such as a bachelor's degree in accounting, finance or business administration. Individuals who are not accounting and finance graduates may also be allowed to sit for the exam if they have experience in management accounting or related fields.
To prepare for the CIMA CIMAPRO19-P01-1 exam, candidates are encouraged to study the CIMA Official Study Text, which covers all of the topics that will be tested on the exam. Additionally, candidates may want to consider taking a review course or attending a workshop to help them prepare for the exam. Practice exams are also available to help candidates assess their readiness for the exam.
CIMA P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Short-Term Commercial Decision Making | 30% | - Limiting factor and contribution analysis - Relevant costing and decision criteria - Pricing and make-or-buy decisions |
| Cost Accounting for Decision and Control | 30% | - Costing methods (absorption, marginal, ABC, etc.) - Cost behaviour and cost classification - Cost information for planning and control |
| Budgeting and Budgetary Control | 25% | - Types of budgets (flexible, rolling, cash, etc.) - Budget preparation and control - Budgetary control techniques |
| Dealing with Uncertainty in the Short Term | 15% | - Expected value and risk analysis - Decision trees and sensitivity analysis |
