Overview of the E2 Managing Performance Exam
CIMA E2 Managing Performance targets management accountants and business leaders by focusing on the operational implementation of organizational strategy through structured control systems and performance management frameworks. Candidates evaluate internal business processes using the Balanced Scorecard, value chain analysis, and benchmarking techniques to drive operational efficiency. The curriculum mandates proficiency in project management methodologies, including Agile and PRINCE2, alongside risk management strategies such as PESTEL and Porter’s Five Forces. Proficiency in change management models, digital transformation, and human capital development is required to align functional activities with strategic objectives. Quantitative performance measurement utilizes variance analysis, throughput accounting, and activity-based management to optimize enterprise-wide resource allocation.