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CIMA Management Level

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Management translates the strategy decided at higher levels and communicates it to lower levels for implementation. It monitors and reports on the implementation of strategy and ensures that corrective action is taken when required. It has a medium-term focus.

CIMA Management level

    This level consists of 4 exams: 3 OTs (Objective Tests)  and 1 Case Study:

    • E2 focuses on how strategy can be implemented through people, processes, projects and relationships.
    • P2 teaches students how to use their understanding of costs to manage costs and make long-term decisions about capital investments. It also looks at how to manage the performance of various units of the organisation in line with short-term budgets and long-term strategy.
    • In F2, students learn how to prepare and analyse more complex financial statements to provide insight into the organisation’s performance. They also learn how to source long-term finance to fund capital investment decisions.
    • The Management Case Study tests the application of the knowledge gained from E2, P2 and F2. 

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