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The CIMA CIMAPRO19-P02-1 - P2 Advanced Management Accounting exam is part of the CIMA Professional Qualification and is designed for candidates who want to build strong management accounting skills for real business decision-making. It focuses on advanced planning, control, and performance analysis across organizational settings. This exam matters because it helps demonstrate your ability to support strategic decisions with accurate financial insight and practical management techniques.
| # | Exam Topics | Sub-Topics | Approximate Weightage (%) |
|---|---|---|---|
| 1 | Managing the Costs of Creating Value | Cost behaviour analysis, cost drivers, cost control methods, value chain considerations | 25% |
| 2 | Capital Investment Decision Making | Investment appraisal, cash flow evaluation, risk-adjusted decisions, project selection techniques | 25% |
| 3 | Managing and Controlling the Performance of Organisational Units | Performance measurement, responsibility centres, variance analysis, divisional control | 25% |
| 4 | Risk and Control | Internal controls, risk assessment, governance principles, control systems monitoring | 15% |
| 5 | Revision | Integrated review, exam technique, scenario practice, final concept reinforcement | 10% |
This exam tests more than memorization. Candidates must show a clear understanding of management accounting concepts, the ability to apply them to business scenarios, and the skill to interpret data for practical decision-making. Strong analytical thinking, accuracy, and time management are essential for success.
A company is considering two mutually exclusive projects, an analysis of which is given below:
The company's cost of capital is 12%.
Assuming an objective of maximising shareholders' wealth, which project would be recommmended?
A division of company XYZ has reported an operating profit of $350,000 and its residual income (RI) has been calculated as $60,000. The company's cost of capital is 12%.
The division's return on investment (ROI) is:
The following data relate to an investment opportunity.
The percentage reduction in the annual revenue that could occur before the project is no longer financially viable is:
One of an investment centre's products is sold on an external market. Output is limited because the specialist machine that manufactures the product is operating at full capacity.
Current data for the product are as follows.
Investigations have identified that more rigorous maintenance of the machine at an annual cost of $5,000 would reduce the number of breakdowns and increase its capacity to 1,300 units per year.
There would be no change in the selling price if more units were sold. Any additional labor hours would be paid a premium of 25%. A discount of 2% of the cost of all materials purchased is available if the company increases its purchases to 3,700 kg or more per year.
What would be the increase in the investment centre's annual controllable profit if more rigorous maintenance is undertaken?
SDF makes cars. Demand for one of SDF's most popular models has declined because of a long-running television program. SDF's car is driven by a villainous character in the program and that has created such a negative association that sales have declined so significantly that SDF is planning to discontinue production.
Which of the following statements is correct? Select ALL that apply.
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QA4Exam.com provides Exam PDF material with actual questions and answers, plus an Online Practice Test designed to mirror the CIMA CIMAPRO19-P02-1 exam format. This gives you a realistic exam simulation so you can build confidence before test day. The questions are updated and verified, helping you study with content that matches the exam focus more closely. You can also practice time management, improve accuracy, and identify weak areas before the real exam. With consistent practice, you can prepare more effectively and target a first-attempt pass.
It is the CIMAPRO19-P02-1 exam within the CIMA Professional Qualification and covers advanced management accounting topics such as cost management, investment decisions, performance control, and risk.
It is intended for candidates pursuing the CIMA Professional Qualification who want to strengthen their ability to support business decisions with management accounting knowledge.
It can be challenging because it requires applied knowledge, not just theory. Candidates must understand concepts well and use them in scenario-based questions.
Braindumps alone are not the best approach. They are most effective when combined with revision and practice so you understand the logic behind the answers and can handle new question formats.
Hands-on experience is helpful, but focused study can still prepare you well. The exam tests practical application, so understanding how concepts work in real business situations is important.
QA4Exam.com helps by giving you updated questions, verified answers, and a practice test that simulates the real exam. This allows you to improve speed, build confidence, and reduce surprises on exam day.
The Exam PDF contains actual questions and answers for review, while the Online Practice Test lets you practice in an exam-like format to strengthen timing and accuracy.
Retake policies depend on the exam provider and testing rules. It is best to review the official CIMA guidance for the most current retake information.