- Exam Code: CIMAPRO19-P02-1
- Exam Name: Advanced Management Accounting
- Updated: Oct 16, 2026
- Q & A: 205 Questions and Answers
CIMA CIMAPRO19-P02-1 actual dump : Advanced Management Accounting
PDF Version DemoAbout CIMA CIMAPRO19-P02-1 Exam Questions
As 2026 unfolds, Actual4Dumps keeps the promise simple: 205 practice questions for the CIMAPRO19-P02-1 exam with verified answers, free demos for the curious, trained and ardent people behind the service, and material that respects both your deadline and your intelligence.
CIMA CIMAPRO19-P02-1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Short-term Decision Making | - Relevant costing - Make or buy decisions - Cost-volume-profit (CVP) analysis - Limiting factors and linear programming |
| Topic 2: Performance Management | - Divisional performance and transfer pricing - Balanced scorecard - Variance analysis and interpretation |
| Topic 3: Cost Accounting Systems and Techniques | - Activity-based costing (ABC) - Standard costing and variance analysis - Learning curves - Absorption and marginal costing |
| Topic 4: Risk and Uncertainty | - Decision trees - Sensitivity analysis - Probability and expected values |
| Topic 5: Budgeting and Forecasting | - Budgeting systems and processes - Rolling forecasts - Beyond budgeting concepts |
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Let the official CIMA Advanced Management Accounting weights decide:
- Budgeting and Forecasting ()
- Performance Management ()
- Cost Accounting Systems and Techniques ()
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No formal prerequisite within the Operational Level, but candidates typically complete or are exempt from CIMA Certificate in Business Accounting before progressing. Must complete or be working through Operational Level papers.
CIMA Advanced Management Accounting Sample Questions:
Question #1
Which TWO of the following are reasons why cost-based approaches to transfer pricing are often used in practice?
- A. Because there is often no external market for the product that is being transferred.
- B. The approach allows the organization to cover all the costs.
- C. The buying division will want to maximize its profits.
- D. The transferring division will want to maximize its profits.
- E. Because the external market is imperfect.
Correct Answer: A,E 🗳️
Question #2
A company is considering four mutually exclusive projects. There are three possible future demand conditions but the company has no idea of the probability of each of these demand conditions occurring. The forecast net present values (NPVs) of each of the four projects, under each of the three possible future demand conditions, are as follows.
Using the maximax criterion, which investment should be selected?
- A. Investment D
- B. Investment A
- C. Investment C
- D. Investment B
Correct Answer: B 🗳️
Question #3
The following calculation of the net present value (NPV) of a project has been produced.
By how much can the forecast revenue decrease before the project is not viable?
- A. $21,380 in total
- B. 35.6%
- C. $20,000 per year
- D. 7.2%
Correct Answer: D 🗳️
Question #4
A large supermarket is applying direct product profitability analysis to establish the profit earned by each of the products it sells.
Data for product P are as follows.
The shelf is stacked each time that all units are sold and there are no units of product P left unsold at the end of each day.
What is the direct product profit per unit of product P?
Give your answer to the nearest $0.01.
Correct Answer:
$0.34
Question #5
A learning curve applies to the manufacture of the first 256 units of a product.
During the manufacture of the first 255 units, the time taken to produce each successive unit is expected to:
- A. Reduce at an increasing rate.
- B. Reduce at a decreasing rate.
- C. Reach the steady state.
- D. Reduce at a constant rate.
Correct Answer: B 🗳️
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