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CIMA P1 – Performance Operations

CIMA Paper P1 forms part of the Operational Level. You can sit this paper with any other Operational or Management level paper.

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P1 Syllabus Information


Aim of the syllabus

This paper deals with tools and techniques that generate information needed to evaluate and control present and projected performance.

Both budgeting and project appraisal emphasise the critical importance of optimising cash flow. The final section of the paper continues this theme from the perspective of managing working capital.

Topics covered

  • Cost accounting systems (30%)
  • Forecasting and budgeting (10%)
  • Project appraisal (25%)
  • Dealing with uncertainty in analysis (15%)
  • Managing short-term finance (20%).
  • Exam date: 19th November 2014
  • Exam booking dates: find out more
  • Exam duration: 3 hours, plus 20 minutes of pre-exam reading time.

Section A 20 marks: a variety of compulsory objective test questions, each worth between two and four marks. Mini scenarios may be given, to which a group of questions relate.

Section B 30 marks: six compulsory short answer questions, each worth five marks. A short scenario may be given, to which some or all questions relate.

Section C 50 marks: one or two compulsory questions. Short scenarios may be given, to which questions relate.

The required pass mark is 50%.

  • You must complete all 5 papers in the Certificate Level before progressing on to the CIMA Professional Qualification
  • AAT qualified students will be exempt from the Certificate Level and proceed straight to the Operational Level
  • Degree students may qualify for exemptions from the Operational Level depending on the content of your degree.
  • It is recommended that you sit and pass paper P1 before attempting P2.

Find out more about exemptions.






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P1 Performance Operations