Last Updated: Sep 05, 2026
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The following will be discussed in CIMA P1 exam dumps:
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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| Section | Weight | Objectives |
|---|---|---|
| Cost Accounting for Decision and Control | 30% | - Absorption, marginal and activity-based costing - Costing methods and techniques - Cost classification and behaviour - Standard costing and variance analysis |
| Dealing with Uncertainty in the Short Term | 15% | - Sensitivity analysis and simulation - Basic internal control and risk management - Expected values and decision trees - Risk and uncertainty concepts |
| Short-Term Commercial Decision Making | 30% | - Break-even and limiting factor analysis - Working capital management - Relevant costing and opportunity costs - Pricing decisions and make-or-buy choices |
| Budgeting and Budgetary Control | 25% | - Budget preparation and approaches - Behavioural aspects of budgeting - Quantitative analysis for forecasting - Flexible budgets and budgetary control |
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