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CIMA Operational is the first level of the CIMA Professional qualification. After completing this level you can progress onto the Management level, then complete the Strategic level to become a chartered management accountant. You will need to have completed CIMA Certificate, AAT Professional (Level 4), or have an accountancy or finance degree.
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Reference: https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/
| Section | Objectives |
|---|---|
| Topic 1: Budgeting and Management Control | - Budgetary control systems
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| Topic 2: Risk and Uncertainty in Decision Making | - Risk evaluation methods
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| Topic 3: Short-term Decision Making | - Decision techniques
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| Topic 4: Cost Accounting for Decision and Control | - Costing systems
|
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