CIMA Operational Level

OVERVIEW

About the CIMA Operational Level

The Operational level focuses on the short term and the implementation of decisions. Learners will be able to work with others in the organisation and use appropriate data and technology to translate medium term decisions into short-term actionable plans.

Each CIMA level is broken consists of three Objective Test subject, and a Case Study Exam. Learners are free to study and take Objective Tests in any order they wish. CIMA’s suggested order of study is to begin with the Enterprise pillar subject, then move to the Performance pillar subject and then to the Financial pillar subject.

The qualification has been designed so that, at each level, the Enterprise pillar gives the broad context in which the Performance and Finance pillars operate. The Performance pillar provides the context of what Management Accountants do within an organisation and the Finance pillar considers the reporting and the implications of this activity. It is for these reasons that this order is suggested.

The Operational Case Study Examination is the first role simulation that learners encounter when studying for the CIMA Professional Qualification. Passing the Operational Case Study Examination leads to the award of the CIMA Diploma in Management Accounting and candidates can then progress to the Management level.