- Exam Code: P2
- Exam Name: Advanced Management Accounting
- Updated: Oct 12, 2026
- Q & A: 205 Questions and Answers
CIMA Advanced Management Accounting : P2 valid dump
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CIMA P2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Risk and Control | 15% | - Decision-making under uncertainty
|
| Topic 2: Managing Performance of Organisational Units | 30% | - Responsibility accounting and performance measurement
|
| Topic 3: Capital Investment Decision Making | 30% | - Investment appraisal techniques
|
| Topic 4: Managing the Costs of Creating Value | 25% | - Cost planning and analysis
|
P2 Exam FAQ: Study Formats and Exam Facts
Registration for the P2 exam runs through these official channels:
Given the exam's cost, book your sitting when your mock-exam results — not your calendar — say you are ready.
The P2 exam contains 60 questions with 90 minutes minutes to complete them. The PC test engine and the online test engine both let you rehearse under the same time pressure, so pacing stops being a variable on exam day.
Completion of CIMA Operational Level (E1, P1, F1 + Operational Case Study) or recognized equivalent exemptions; can be taken in any order with E2 and F2
Passing the P2 exam requires 100/150 scaled score (~67%), and registration costs GBP £225 - £250 / USD $290 - $320 (varies by region). That fee is exactly why candidates worry about wasting money on a failed attempt — and why structured preparation with verified answers is worth more than hopeful improvisation.
Same CIMA Advanced Management Accounting content, different reach. The PC test engine runs on Windows, simulates the formal exam atmosphere, and shows you where your shortcomings and strengths lie — with no limit on the number of computers you install it on. The online test engine is available only at Actual4Dumps: it runs on Windows, Mac, Android, and iOS, and once loaded it works without internet, so you can practice the P2 exam questions on any device, at any time, anywhere. Both are built from the same daily-checked question bank.
The official outline divides the P2 exam into weighted domains, including:
- Risk and Control (15%)
- Managing Performance of Organisational Units (30%)
- Managing the Costs of Creating Value (25%)
The CIMA Advanced Management Accounting practice questions at Actual4Dumps follow these same objectives across all three formats — PDF, PC engine, and online engine.
Work with your constraints, not against them. Short, regular sessions beat rare marathon ones: run a timed mock early to map your shortcomings, then spend your limited hours on those weak areas using the expert-verified answers to close each gap. The P2 exam bank is organized around the official objectives, so nothing you study is off-topic — and the online engine turns commutes and queues into usable CIMA Advanced Management Accounting practice time.
CIMA recommends these training resources for candidates:
If your schedule allows only one supplement to self-study, make it timed practice with verified answers — it converts knowledge into exam performance.
The P2 exam is the official assessment behind the CIMA Advanced Management Accounting certification from CIMA. Many candidates come to it at a career plateau, looking for a credential that demonstrates verified, practical command of the published objectives. The exam rewards preparation — and preparation is the one part of the process fully under your control.
CIMA Advanced Management Accounting Sample Questions:
Question #1
A supermarket group has experienced operational problems during recent years, including a shortage of warehousing space due to increasing turnover and poor inventory management. The product portfolio has expanded considerably. Although this has led to increased sales volume, marketing and logistics costs have increased disproportionately. Non product-specific costs have also increased significantly.
Management is now considering using Direct Product Profitability (DPP).
Which of the following statements are valid in respect of the possible implementation of DPP within the supermarket group?
Select ALL that apply.
- A. DPP should result in improved management of storage space.
- B. DPP provides summary information on the profitability of each customer group.
- C. DPP should result in improved supplier relationships.
- D. DPP requires non product-specific costs to be apportioned rather than allocated.
- E. DPP should result in improved pricing decisions.
Correct Answer: A,C,E 🗳️
Question #2
Which of the following criticisms relate to traditional budgeting methods and which relate to the
'beyond budgeting' approach?
Correct Answer:
Question #3
Which of the following is the ideal basis to use for a transfer price when there is a perfect external market?
- A. Actual variable cost
- B. Standard variable cost
- C. Market price
- D. Full cost plus
Correct Answer: C 🗳️
Question #4
The starting point for developing a balanced scorecard for an organization should be:
- A. benchmarking the organization's current performance
- B. the organization's non-financial targets
- C. the external market that the organization is operating in
- D. the organization's vision and strategy
Correct Answer: D 🗳️
Question #5
Which THREE of the following are advantages of changing from a 'top-down' to a 'bottom-up' (participative) style of budgeting?
- A. There will be increased commitment to organizational objectives.
- B. It will be less time-consuming for operational managers.
- C. There will be reduced likelihood of budgetary slack being built into the budgets for 'selfish' reasons.
- D. Motivation will improve due to a feeling of ownership of the budget.
- E. Budget setters will be forced to justify every item on the budget.
- F. The budget will be based on information from employees who are familiar with the day to day activities.
Correct Answer: A,D,F 🗳️
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