CIMA P1 考試大綱：

主題	簡介
主題 1	Calculate subdivision of total usage efficiency variances into mix and yield variances Use material, labour, variable overhead, fixed overhead and sales variances
主題 2	Understand the impact of individuals’ risk attitudes on decision-making in the short term Understand the difference between direct costs and indirect costs
主題 3	Understand relevant cash flows and their use in pricing decisions Calculate the costs for products or services using activity-based costing
主題 4	Establish manufacturing standards for material, labour, variable overhead and fixed overhead Understand the difference between financial accounting and cost accounting
主題 5	Understand how budgets can help energize and motive individuals and teams Recognise how management accountants help make tactical business decisions
主題 6	Determine causality in cost function estimates and impact on budgets Identify inventory costs and period costs
主題 7	Calculate the breakeven point and output level required to meet income targets Understand costing and the different reasons for calculating costs
主題 8	Calculate revenue and cost estimates using quantitative analyses Calculate and interpret overall flexed budget variances
主題 9	Understand relevant cash flows and non-financial factors and how it affects make or buy decisions Understand the strategic implications of short-term decision-making

CIMA P1 考試概覽:

認證廠商:	CIMA（特許管理會計師公會）
考試名稱:	P1 管理會計
考試代碼:	CIMAPRO19-P01-1
證照有效期限:	課程大綱未變更前均有效；營運級成績永久有效
實際考試題數:	60
相關認證:	F1 財務報導 CGMA 專業資格 E1 數位環境下的財務管理 CIMA 專業資格
考試形式:	單選題, 填空 / 數值輸入題, 拖放式作答題, 複選題, 電腦化客觀測驗, 情境式試題
考試費用:	美元 115–195 元 / 英鎊 95–165 元（依地區及會員資格而異）
及格分數:	100/150 分數等級（約 67%）
考試時間:	90 分鐘
支援語言:	西班牙文, 葡萄牙文, 英文
推薦課程:	CIMA 認可學習合作機構 CIMA 官方學習資源
考試報名:	CIMA 官方考試報名 Pearson VUE 考試中心
範例考題:	CIMA P1 範例考題
考試方式:	可於 Pearson VUE 考試中心預約參加電腦化測驗，或透過線上遠端監考方式應考
必備條件:	無強制先修資格；開放予所有學生報考；持有 AAT、ACCA、ACA 相關資格或學位者可申請科目抵免
官方大綱網址:	https://www.cimaglobal.com/Studying/Our-exams-and-assessments/Operational-Level/P1-Management-Accounting/