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The following will be discussed in CIMA P1 exam dumps:
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CIMA Operational is the first level of the CIMA Professional qualification. After completing this level you can progress onto the Management level, then complete the Strategic level to become a chartered management accountant. You will need to have completed CIMA Certificate, AAT Professional (Level 4), or have an accountancy or finance degree.
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Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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| Section | Weight | Objectives |
|---|---|---|
| Budgeting and Budgetary Control | 25% | - Types of budgets (flexible, rolling, cash, etc.) - Budgetary control techniques - Budget preparation and control |
| Cost Accounting for Decision and Control | 30% | - Cost information for planning and control - Costing methods (absorption, marginal, ABC, etc.) - Cost behaviour and cost classification |
| Dealing with Uncertainty in the Short Term | 15% | - Expected value and risk analysis - Decision trees and sensitivity analysis |
| Short-Term Commercial Decision Making | 30% | - Limiting factor and contribution analysis - Relevant costing and decision criteria - Pricing and make-or-buy decisions |
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