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CIMA P1 Exam With Confidence Using Practice Dumps

Exam Code:
P1
Exam Name:
Management Accounting
Certification:
CIMA Operational
Vendor:
CIMA
Questions:
260
Last Updated:
Sep 11, 2026
Exam Status:
Stable
CIMA P1

P1: CIMA Operational Exam 2025 Study Guide Pdf and Test Engine

Are you worried about passing the CIMA P1 (Management Accounting) exam? Download the most recent CIMA P1 braindumps with answers that are 100% real. After downloading the CIMA P1 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA P1 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA P1 exam on your first attempt, we have compiled actual exam questions and their answers. 

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Management Accounting Questions and Answers

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Question 1

A company is launching a new product.

The company accountant has constructed a payoff table to show the estimated profit at different levels of production and demand.

How many units should the company produce if the minimax regret criterion is applied?

Options:

A.

100,000

B.

150,000

C.

180,000

D.

200,000

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Question 2

Which THREE of the following statements relating to fixed overhead variances are correct?

Options:

A.

The total fixed overhead cost variance in an absorption costing system is the amount of fixed overhead that has been under- or over-absorbed in the period.

B.

The total fixed overhead variance is made up of the fixed overhead expenditure variance, the fixed overhead efficiency variance and the fixed overhead capacity variance.

C.

The fixed overhead volume variance can be split into the fixed overhead efficiency variance and the fixed overhead capacity variance.

D.

The total fixed overhead cost variance in an absorption costing system is the difference between budgeted fixed overhead and actual fixed overhead incurred.

E.

In a marginal costing operating statement reconciling budgeted contribution to actual profit only the fixed overhead expenditure variance and the fixed overhead volume variance are shown.

Question 3

A company has to choose between three mutually exclusive projects. Market research has shown that customers could react to the projects in three different ways depending on their preferences. There is a 30% chance that customers will exhibit preferences 1, a 20% chance they will exhibit preferences 2 and a 50% chance they will exhibit preferences 3. The company uses expected value to make this type of decision.

The net present value of each of the possible outcomes is as follows:

A market research company believes it can provide perfect information about the preferences of customers in this market.

What is the maximum amount that should be paid for the information from the market research company?

Options:

A.

$145 000

B.

$140 000

C.

$125 000

D.

$135 000

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