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CIMA CIMAPRO19-P01-1 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | P1 Management Accounting |
| Exam Number: | CIMAPRO19-P01-1 |
| Certificate Validity Period: | Valid while syllabus remains active; Operational Level credits do not expire |
| Related Certifications: | CGMA Designation CIMA Professional Qualification E1 Managing Finance in a Digital World F1 Financial Reporting |
| Passing Score: | 100/150 scaled score (approx. 67%) |
| Exam Price: | USD $115–$195 / GBP £95–£165 (varies by region and membership status) |
| Exam Duration: | 90 minutes |
| Available Languages: | English, Portuguese, Spanish |
| Exam Format: | Drag-and-drop, Scenario-based items, Multiple response, Fill-in-the-blank / Numeric entry, Multiple choice, Computer-based objective test |
| Real Exam Qty: | 60 |
| Recommended Training: | CIMA Official Study Resources CIMA Approved Learning Partners |
| Exam Registration: | Pearson VUE Test Center CIMA Official Exam Booking |
| Sample Questions: | DOWNLOAD DEMO |
| 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/ |
CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Dealing with Uncertainty in the Short Term | 15% | - Expected values and decision trees - Basic internal control and risk management - Risk and uncertainty concepts - Sensitivity analysis and simulation |
| 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 |
| Budgeting and Budgetary Control | 25% | - Quantitative analysis for forecasting - Budget preparation and approaches - Flexible budgets and budgetary control - Behavioural aspects of budgeting |
| Short-Term Commercial Decision Making | 30% | - Working capital management - Pricing decisions and make-or-buy choices - Relevant costing and opportunity costs - Break-even and limiting factor analysis |
CIMA Management Accounting FAQs: What Candidates Ask Before Exam Day
Yes. PrepAwayExam offers a free PDF demo of the CIMAPRO19-P01-1 practice questions so you can check the quality, the format, and the difficulty level before you spend anything. After you purchase, you also receive 365 days of free updates, and if the product expires you can extend the update service at a 50% discount from your member zone.
The CIMAPRO19-P01-1 exam contains 60 questions and gives you 90 minutes to complete them. That works out to a brisk pace, so you cannot afford to stall on a single tricky item — flag it, move on, and circle back if time allows. Before exam day, run at least two timed mock sessions with the PrepAwayExam desktop or online test engine; practicing against a real clock turns the official time limit into a comfortable rhythm instead of a source of panic.
The CIMAPRO19-P01-1 exam (full name: Management Accounting) is a CIMA certification exam that leads to the CIMA Operational Level / CIMA Diploma in Management Accounting credential, positioned at the Operational Level level. It validates the skills CIMA expects from professionals working with its technologies, and passing it is the key step toward getting certified. It also sits within a broader certification path that includes CIMA Professional Qualification, CGMA Designation, F1 Financial Reporting, E1 Managing Finance in a Digital World.
The CIMA Management Accounting exam is organized into 4 domains. The main areas include Short-Term Commercial Decision Making (30%), Budgeting and Budgetary Control (25%), and Cost Accounting for Decision and Control (30%). Scroll up to the exam syllabus section on this page for the complete topic-by-topic outline.
No mandatory prerequisites; open to all students; exemptions available via AAT, ACCA, ACA or relevant degrees
Eligibility requirements can change, so before you register, confirm the latest criteria on the official CIMA exam page.
To pass the CIMAPRO19-P01-1 exam you need a score of 100/150 scaled score (approx. 67%), and the official registration fee is USD $115–$195 / GBP £95–£165 (varies by region and membership status). Keep in mind that a failed attempt comes at full price: retaking the exam means paying the entire fee again. A smart way to protect that investment is to self-test first — work through the 258 practice questions at PrepAwayExam until your timed scores sit comfortably above the passing line before you book a seat.
CIMA recommends the following training resources for the CIMA Management Accounting:
Official courses build the theory; pair them with the 258 practice questions from PrepAwayExam to turn that knowledge into exam-ready speed and accuracy.
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You can register for the CIMA Management Accounting through the official channels below:
The CIMAPRO19-P01-1 exam is delivered On-demand computer-based test at Pearson VUE test centers or remote online proctored, so choose the option that best fits your schedule when you book.
CIMA Management Accounting Sample Questions:
Changing to a just-in-time, from a traditional, manufacturing environment can affect cost accounting systems.
Which of the following statements is correct?
- A. More frequent, smaller deliveries from suppliers must be recorded
- B. A greater number of individual supplier records must be maintained
- C. Larger volumes of inventory must be recorded
- D. Less frequent, larger deliveries from suppliers must be recorded
Correct Answer: A 🗳️
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:

Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
- A. Labour yield variance: $ 144 000 A
- B. Labour efficiency variance: $ 78 000 A
- C. Labour mix variance: $ 66 000 F
- D. Labour efficiency variance: $ 78 000 F
- E. Labour efficiency variance: $ 88 000 F
- F. Labour mix variance: $ 75 000 F
- G. Labour efficiency variance: $ 98 000 A
- H. Labour mix variance: $ 63 000 A
Correct Answer: A,B,C 🗳️
A company operates a standard costing system.
The company combines two raw materials in a process in order to produce a finished product. During month 6 the direct material mix variance was favourable and the direct material yield variance was adverse.
Which of the following statements would explain both of the variances?
- A. The actual wastage from the process was equal to standard and a greater proportion of the cheaper of the two materials was input than standard.
- B. Higher skilled labour resulted in less wastage from the process than standard and a lower proportion of the more expensive of the two materials was input than standard.
- C. Both of the materials were purchased at a lower price than standard and the lower quality increased wastage.
- D. There was more wastage in the process than standard and a greater proportion of the cheaper of the two materials was input than standard.
Correct Answer: D 🗳️
A museum charges a reduced entrance fee for students in full-time education. The budgeted cost per customer is the same regardless of the entrance fee paid.
4,000 customers were budgeted to visit the museum during period 6, with 25% of customers paying the reduced fee.
3,000 customers visited the museum during period 6 and 1,000 of these paid the reduced entrance fee.
Costs were as budgeted but the actual full-priced entrance fee was $2 higher than budgeted.
Which of the following statements is true?
- A. The sales mix variance is zero and the sales quantity variance is adverse.
- B. The sales mix variance is zero and the sales quantity variance is favourable.
- C. The sales mix variance is adverse and the sales quantity variance is favourable.
- D. The sales mix variance is adverse and the sales quantity variance is adverse.
Correct Answer: D 🗳️
A manufacturing company sells 5 different products.
The company holds no inventories and has a high level of fixed cost.
Place against the statements below the comment "needed" or "not needed" to select ALL of the information required to calcuate the total number of units to break-even.
Correct Answer:

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