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CIMA Performance Pillar Performance Operations

CIMA Performance Pillar Performance Operations

CIMA Performance Pillar Performance Operations : The syllabus structure and learning outcomes

The P1 syllabus is split into 5 topic areas:

  • Cost accounting systems (30%)
  • Forecasting and budgeting techniques (10%)
  • Project appraisal (25%)
  • Dealing with uncertainty in analysis (15%)
  •  Managing short term finance (20%)

CIMA Performance Pillar Performance Operations

CIMA Performance Pillar Performance Operations : A percentage weighting is shown against each topic area. This is provided as a guide to the proportion of study time each area requires. The study weightings also indicate the approximate proportional distribution of marks that will be allocated to topics in any single exam.

It is essential that all areas in the syllabus are studied, since any single exam question may examine more than one topic.

Each subject within the syllabus is divided into a number of broad syllabus topics. The topics contain one or more lead learning outcomes, related component learning outcomes and indicative knowledge content.

CIMA Performance Pillar Performance Operations : A learning outcome has two main purposes:

(a) to define the skill or ability that a well prepared candidate should be able to exhibit in the examination

(b) to demonstrate the approach likely to be taken in examination questions. The learning outcomes are part of a hierarchy of learning objectives. The verbs used at the beginning of each learning outcome relate to a specific learning objective.

CIMA Performance Pillar Performance Operations : Pre-requisites for studying P1 Performance Operations

Before you can take any Operational or Management level exam you must have either passed, or been exempt from, all of the five CIMA Certificate in Business Accounting assessments. Please note that material included in any of the syllabi for the CIMA Certificate in Business Accounting qualification may also be relevant for related subjects as you progress through the qualification. If you have accepted exemptions from any of the Certificate subjects, or you have been offered exemptions, you should take a look at the syllabus for the exempt subject and make sure that you are confident that you have a thorough knowledge and understanding of all syllabus areas before accepting the exemption. If you feel that you have any knowledge gaps then you should make sure that you spend some time refreshing your knowledge in these areas. Please note that the knowledge and understanding acquired at the lower levels of CIMA’s qualification is assumed knowledge at the higher levels and the exams at the higher levels require a good understanding of the preceding knowledge, so that you are able to apply it in the context of the higher level learning.

CIMA Performance Pillar Performance Operations : Study routes for P1 Performance Operations

There is no set order in which you must attempt the Operational and Management level papers. You can sit Operational and Management level papers at the same time. We advise students to pass the Operational level paper before attempting the Management level paper in the same pillar, therefore P1 before P2, E1 before E2 and F1 before F2. It is however possible to be concurrently studying and sitting an operational level paper in one pillar and a management level paper in another pillar (for example P1 and F2) or both the Operational level and Management level papers from the same pillar (for example P1 and P2)

CIMA Performance Pillar Performance Operations : Assessment strategy and assessment information

Each of the Professional qualification exams is 3 hours along, with a further 20 minutes of pre-exam reading time. The P1 exam paper will have the following sections;

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 pass mark for each exam is 50%

CIMA Performance Pillar Performance Operations : 

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