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CIMA Operational Level

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The Operational level covers the implementation of strategy, as well as reporting on the implementation of strategy. Its focus is on the short-term.

CIMA Operational level

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

    • E1 looks at the structuring of organisations and how the interrelated parts of the organisation work together to execute strategy.

    • P1 focuses on how to implement strategy by constructing budgets and making pricing/volume decisions. The ability to do these is enhanced by an understanding of costs and how to manage short-term risks.

    • F1 looks at how to manage cash and working capital in support of the organisation’s activities. Students also learn how to prepare financial statements and the principles and application of business taxation.

    • The Operational Case Study tests the application of the knowledge gained from E1, P1 and F1. 

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