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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Cost Accounting for Decision and Control | 30% | - Cost classification and behaviour - Costing methods and techniques - Standard costing and variance analysis - Absorption, marginal and activity-based costing |
| Topic 2: Dealing with Uncertainty in the Short Term | 15% | - Risk and uncertainty concepts - Expected values and decision trees - Sensitivity analysis and simulation - Basic internal control and risk management |
| Topic 3: Budgeting and Budgetary Control | 25% | - Flexible budgets and budgetary control - Quantitative analysis for forecasting - Budget preparation and approaches - Behavioural aspects of budgeting |
| Topic 4: Short-Term Commercial Decision Making | 30% | - Relevant costing and opportunity costs - Pricing decisions and make-or-buy choices - Break-even and limiting factor analysis - Working capital management |
CIMAPRO19-P01-1 Exam FAQ: From Overview to Registration
Check three things. First, authorship: the CIMA Management Accounting questions at PracticeVCE are developed by experts with long experience in this field, and every answer is verified before publication. Second, update discipline: the bank is revised at high frequency, because exam content never stands still. Third, transparency: a free demo lets you inspect real sample questions and the practice interface before paying. Materials that cannot survive those three checks are not worth your money — ours are built to pass them.
The passing score for the CIMAPRO19-P01-1 exam is 100/150 scaled score (approx. 67%), and the registration fee is USD $115–$195 / GBP £95–£165 (varies by region and membership status). With the fee paid per attempt, thorough preparation is the economical route — consistent timed practice until your scores stay above the passing mark.
The CIMAPRO19-P01-1 exam is the official examination for the CIMA Management Accounting certification from CIMA. It measures whether you can apply the published exam objectives to realistic working scenarios, and in a job market where enterprises keep raising requirements, the resulting credential is a clear, verifiable advantage — for job seekers and for employees aiming at the next step alike.
According to the official outline, the CIMAPRO19-P01-1 exam is structured around weighted domains such as:
- Budgeting and Budgetary Control (25%)
- Cost Accounting for Decision and Control (30%)
- Dealing with Uncertainty in the Short Term (15%)
Because the exam evolves, the CIMA Management Accounting practice materials at PracticeVCE are updated frequently — and the latest version is emailed to you automatically whenever a revision is released during your update period.
Official registration for the CIMAPRO19-P01-1 exam is available through:
Choose a date that leaves room for a full round of timed practice beforehand — the deadline itself is a powerful study tool.
The CIMAPRO19-P01-1 exam presents 60 questions within 90 minutes minutes. Rehearsing complete sets under the same time cap trains both accuracy and pacing, and it is the fastest way to find out which domains still need work.
Yes — user experience begins before checkout here. Download the free demo of the CIMAPRO19-P01-1 exam product to browse real sample content, see how the expert-verified answers are presented, and get a feel for the practice interface. After that preview, the decision is fully yours: if the materials fit, the full package is a one-minute checkout away; if not, the demo cost you nothing. Every demo at PracticeVCE is free of charge.
CIMA lists these training resources for candidates:
Official training builds the knowledge; frequent practice with an up-to-date question bank builds the exam-day readiness. The two reinforce each other well.
No mandatory prerequisites; open to all students; exemptions available via AAT, ACCA, ACA or relevant degrees
CIMA Management Accounting Sample Questions:
A company is considering two mutually exclusive projects.
The returns on each project, at both high and low demand, have been multipled by the estimated probabilities to calculate the expected values shown in the table below:
Market research would be able to determine with certainty what the level of demand will be.
What is the maximum amount that the company should pay for this certainty?
- A. $600
- B. $360
- C. $2,300
- D. $700
Correct Answer: A 🗳️
A major company sells a range of electrical, clothing and homeware products through a chain of department stores. The main administration functions are provided from the company's head office. Each department store has its own warehouse which receives goods that are delivered from a central distribution center.
The company currently measures profitability by product group for each store using an absorption costing system. All overhead costs are charged to product groups based on sales revenue. Overhead costs account for approximately one-third of total costs and the directors are concerned about the arbitrary nature of the current method used to charge these costs to product groups.
A consultant has been appointed to analyses the activities that are undertaken in the department stores and to establish an activity based costing system.
The consultant has identified the following data for the latest period for each of the product groups for the X Town store:
Calculate the total profit for each of the product groups:
.... using the current absorption costing system;
- A. The profit or loss in $ was.... Clothing 85; Electrical 36; Homeware (28)
- B. The profit or loss in $ was.... Clothing (175); Electrical 86; Homeware 22
- C. The profit or loss in $ was.... Clothing 122; Electrical 56; Homeware (178)
- D. The profit or loss in $ was.... Clothing 192; Electrical (56); Homeware 148
Correct Answer: D 🗳️
QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:
The total budgeted cost of setting up the machines is $74,400.
Select TWO potential benefits of using an activity based budgeting system.
- A. Activity based budgeting is useful for the review of quality systems utilization.
- B. Activity based budgeting allows the identification of value added and non-value added activity and ensures that any budget cuts are made to non-value added activities.
- C. Activity based budgeting provides a clear framework for understanding the link between turnover and the level of activity.
- D. Activity based budgeting allows the ranking of activities and the determination of how limited resources should be allocated across competing activities.
Correct Answer: B,D 🗳️
N prepares budgets on an annual basis by using the budget from the previous year, and then adjusting it for growth and inflation.
This is an example of:
- A. Zero based budgeting
- B. A flexed budget
- C. A rolling budget
- D. An incremental budget
Correct Answer: D 🗳️
XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.
If the company applies the maximax criterion the project chosen would be:
- A. Project B
- B. Project C
- C. Project A
- D. Project D
Correct Answer: A 🗳️
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