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P2 Practice Exam Questions

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CIMA P2 - Advanced Management Accounting Braindumps

CIMA P2 - CIMA Management Practice Exam

  • Certification Provider:CIMA
  • Exam Code:P2
  • Exam Name:Advanced Management Accounting
  • Certification Name:CIMA Management
  • Total Questions:202 Questions and Answers With Detailed Explanations
  • Updated on:Based on the current P2 exam blueprint. Updated on Sep 27, 2026
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P2 Question and Answers

90% of CIMA candidates pass within 2 weeks using only 30 minutes a day.

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Question # 1

Performance measures that monitor the extent to which a not-for-profit organization's objectives have been achieved are measures of:

Options:

A.  

economy

B.  

efficiency

C.  

effectiveness

D.  

enterprise

Question # 2

SDF is a newly-established production company that is experiencing high staff turnover in its factory. The production department is studying the manufacturing process and its associated learning curve.

Which of the following statements is correct?

Options:

A.  

SDF's staff turnover will disrupt the observation and measurement of the learning curve.

B.  

SDF's staff turnover will affect the learning curve.

C.  

SDF's rapid staff turnover means that knowledge of the learning curve has little value.

D.  

SDF can use the learning curve to determine labor budgets for the remainder of the first year of operation.

Question # 3

In an organization's transfer pricing system the selling division and the purchasing division each record a different price for the same transaction.

This is known as a:

Options:

A.  

Dual pricing system.

B.  

Two part tariff system.

C.  

Full cost pricing system.

D.  

Marginal cost plus pricing system.

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Interactive Learning:
Read the explanation for every answer right or wrong. Understand the why behind each concept to solidify your Advanced Management Accounting knowledge, not just memorize a answer.

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CIMA P1 Certification Exam Blueprint Guide

Domain Weightage
Cost Accounting Systems 30%
Budgeting and Budgetary Control 25%
Short-Term Decision-Making3 30%
Dealing with Risk and Uncertainty in the Short Term 15%

The CIMA P1 exam covers essential managerial finance concepts including cost accounting systems, budgeting methods, short-term decision-making, and risk analysis. Candidates master practical skills like variance analysis, activity-based costing, cost-volume-profit evaluation, and performance monitoring to guide internal corporate operations. This credential is vital for career growth because it bridges the gap between raw financial data and strategic executive planning, empowering professionals to optimize business resources and drive profitability. Achieving this certification validates job-Ready skills in financial control and management accounting, establishing immediate value in corporate leadership roles.

P2 FAQs

CIMA P2 is part of the Chartered Institute of Management Accountants (CIMA) professional qualification program. It focuses on developing your skills in using management accounting techniques to create value for an organization. You'll learn about cost management, capital investment decisions, performance measurement, risk management, and more.

The CIMA P2 syllabus covers five main areas:

  • Managing the Costs of Creating Value: This section explores techniques like activity-based costing (ABC), target costing, and lifecycle costing to understand and manage costs effectively.
  • Capital Investment Decision Making: Here, you'll learn how to evaluate capital investment proposals using techniques like net present value (NPV), internal rate of return (IRR), and payback period.
  • Managing and Controlling the Performance of Organisational Units: This section focuses on performance measurement techniques like balanced scorecard and variance analysis to assess and improve the performance of different organizational units.
  • Risk and Control: You'll explore risk management frameworks and internal controls to identify, assess, and mitigate risks faced by the organization.
  • Revision: This section helps you solidify your understanding of the entire syllabus through practice questions and exam techniques.

P2 Related Exams

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