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Last Updated: Aug 13, 2026
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Understanding function and technical aspects of Analyse performance using financial and nonfinancial information
The following will be discussed in CIMA P1 exam dumps:
- Identify appropriate KPIs for different functions of the organisation
- Identify information that can enable managers to review performance
- Interpret variances to review functional and organisational performance
- Explain company performance using KPIs
- Prepare performance reports for use by different functions and for different purposes in appropriate formats and media
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Certification Path for CIMA Operational CIMA P1 Accounting
The CIMA Professional Qualification is suited for anybody who wants to pursue a career in finance focusing on accounting, reporting and business strategy. It is quite different than the conventional courses which concentrate more on accounting, taxation and audit.
CBAs are available for all the papers of the Certificate Level and can be taken at any time of the year, allowing students to progress through CIMA papers at their own pace.
CBA uses computers to deliver questions and receive answers. Objective test questions are used in the assessment (the most common type is multiple choice but there are other formats).
The CBA system has many benefits:
- Upon successfully completing an exam by computer based assessment you will receive a ‘Certificate of Achievement' from the centre. Your student record will automatically be updated by CIMA and an exemption will be awarded for the appropriate paper based subject.
- CBA can be taken at any time of the year, provided that you are a registered CIMA student. However, if you are using CBA to fast track through to the Intermediate level papers you need to be aware of CIMA's registration, exam entry and exemption deadlines.
- You can also re-sit assessments as and when you are ready.
- You will receive your results immediately after you finish the assessment, because the computer can mark it instantly.
- You will receive individual performance feedback after the assessment, if you are unsuccessful this will help you to identify the areas of the syllabus where you require a better understanding of the topics.
- CBA allows for a wide range of the syllabus to be covered so you can be confident that you have a sound grounding in business and accounting in preparation for the Intermediate level exams.
- You can sit computer based assessment whenever you wish - you aren't restricted to the two paper based exam sittings per year.
Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
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CIMA CIMAPRO19-P01-1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Cost Accounting for Decision and Control | 30% | - Costing methods (absorption, marginal, ABC, etc.) - Cost behaviour and cost classification - Cost information for planning and control |
| Short-Term Commercial Decision Making | 30% | - Limiting factor and contribution analysis - Relevant costing and decision criteria - Pricing and make-or-buy decisions |
| Budgeting and Budgetary Control | 25% | - Budgetary control techniques - Budget preparation and control - Types of budgets (flexible, rolling, cash, etc.) |
| Dealing with Uncertainty in the Short Term | 15% | - Expected value and risk analysis - Decision trees and sensitivity analysis |
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