BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

CIMA E2: Managing Performance

CIMA E2: Managing Performance connects organisational goals with decisions about people and projects. Develop an enterprise perspective for practical management situations.

CIMA E2 Managing Performance course preparation

Overview

CIMA E2 Managing Performance business analysis and organisational planning

CIMA E2: Managing Performance is the Management Level enterprise subject within the CGMA Professional Qualification. It develops the judgement needed to turn business goals into workable organisational plans.

In particular, the emphasis is on how organisations creatCIMA E2 Managing Performance study roadmap

First, identify how a business creates value. Then consider how leaders, teams and projects can deliver it. Finally, check whether your proposed approach fits the situation and the people affected.

SessionsStudy areaPractice focus
1–3Ecosystems, business models and digital changeConnect stakeholder needs with the way the business operates.
4–6Leadership, individual performance and teamsChoose a suitable management response and explain why it fits.
7–9Project stages, planning and riskLink tasks, resources and stakeholder responsibilities.
10Integrated E2 revisionApply people, business and project concepts to fresh scenarios.

Table of contents

Offered By

The Chartered Institute of Management Accountants (CIMA)

The CIMA was founded in 1919. The CIMA head office is located in London, UK. 

Members

In 2017, AICPA & CIMA came together to forge a powerful international alliance that promotes accounting and finance in every corner of the world. As of 2025, AICPA & CIMA serve 580,000 members, candidates, and registrants in 150 countries and territories.

Preparation goals

The preparation goal is to explain why a management approach fits a given business situation. First, identify the objective and the people affected. Then connect your recommendation to the evidence, rather than relying on a definition alone.

What is the eligibility?

  • Entry point: Learners starting E2 Managing Performance must meet CIMA’s applicable entry or progression requirements for the Management Level.
  • Recognised prior learning: Relevant degrees, professional qualifications and previous study may lead to exemptions from certain CIMA assessments. Therefore, check the exemptions approved by CIMA before planning your progression.

Who can do?

Who can do?
Anyone who is interested to learn about following concepts can pursue CIMA E2: Managing Performance:
Management Level candidates, finance business partners, team supervisors, project coordinators, business analysts, management accountants, professionals working with operational teams, business and finance graduates..
Individuals with the following designations:
Management Level candidates, finance business partners, team supervisors, project coordinators, business analysts, management accountants working with operational teams.

Lecture plan

The E2: Managing Performance program is structured across 10 comprehensive sessions, covering the key concepts, techniques, and practical applications required for effective performance management and business decision-making. The sessions combine theoretical learning, analytical techniques, business scenarios, performance evaluation, and exam-focused preparation to help learners develop the knowledge and skills required for the CIMA E2 assessment.

Learning Methodology

Study moves from understanding an organisation to explaining how its people can deliver change. Use a single business scenario to connect the ideas across the subject.

  1. Analyse: Identify the organisation’s value proposition and the factors shaping its business model.
  2. Compare: Consider alternative leadership responses to a team performance problem.
  3. Apply: Explain how project planning and stakeholder engagement affect implementation.
  4. Review: Keep a record of weak explanations and test them again in a different scenario.
Lectures
Lectures

Lectures connect business models, people performance and project management through worked examples. First, discuss the situation and its constraints. Next, compare approaches and explain why one is more suitable. This makes the reasoning behind a management choice visible.

Practice Session
Practice Session

Practice uses short workplace situations: a team missing its objectives, a business redesigning its offer, or a project facing resistance. For each task, identify the issue before selecting an answer. Then explain why the alternatives are less appropriate; this helps expose gaps hidden by correct guesses.

Mock Examination
Mock Examination

Use mixed-topic objective-test practice to check whether you can distinguish similar management concepts. However, review the reasoning behind each wrong answer before repeating a mock. Track recurring errors in stakeholder analysis, leadership choices and project decisions, then revisit the relevant material.

Berkeley Middle East Performance Standards

Track progress using the quality of your reasoning, rather than hours spent reading. A useful review checks whether you can:

Consequently, your revision record should show both the error and the reason for the corrected answer.

CIMA E2: Managing Performance examination

CIMA E2: Managing Performance
AssessmentComputer-based, computer-marked Objective Test with 60 questions.
Duration90 minutes.
Pass standardA scaled score of at least 100 out of 150. This is not a raw percentage of correct answers.
AvailabilityOn demand throughout January, February, March, April, May, June, July, August, September, October, November and December, subject to appointment availability.
LocationsPearson VUE test centres or online delivery, subject to local availability and technical requirements.

Check the official CIMA examination blueprints for the current assessed content.

Success Stories

Success Stories

“As a strong advocate for education and human development, I commend Berkeley for its exceptional commitment to empowering future leaders. The institution stands as a symbol of excellence, innovation, and opportunity. Students who walk its halls are nurtured with knowledge, values, and vision—qualities that contribute to building a stronger and more prosperous future for our nation.”

- H.H. Shaikh Khalifa Al Hamid

Alumni Benefits

‣ Exclusive Networking Events: Access invitations to industry-leading events and thought-leadership gatherings featuring renowned speakers.


‣ Monthly Updates: Stay informed with a newsletter highlighting the latest research, events, and activities from the school.


‣ LinkedIn Community Access: Join the Executive Education LinkedIn group for networking and professional development opportunities.


‣ Educational Discounts: Enjoy a 20% discount on open-enrollment programs and access to workshops focused on emerging trends.


‣ Global Alumni Network: Connect with a diverse alumni community through the Berkeley School’s online network and engage in country and interest groups.

Visit Our Alumni

Career applications

E2 learning can support work that connects financial analysis with organisational delivery. In addition, relevant activities include discussing team performance, explaining a business model and contributing to project planning.

For example, a finance business partner may use these skills when challenging a proposal or communicating with operational managers. However, passing one subject does not establish full CIMA membership or guarantee a particular role.

Career path

Planning your next subject

Build a study plan around the assessments remaining in your approved Management Level record. Therefore, consider how the enterprise perspective connects with P2 Advanced Management Accounting and F2 Advanced Financial Reporting.

For example, organisational plans need both resource decisions and reliable reporting. Keep a short list of these connections as you study CIMA E2: Managing Performance, so later revision develops an integrated business perspective.

What You Earn

A Berkeley course-completion certificate records participation in the preparation programme. CIMA determines assessment results and awards its own qualifications.

What You Earn

Explain management choices

Develop a clear explanation linking a management choice to its business context.

Work across functions

Practise discussing organisational issues with colleagues whose priorities differ from finance.

Build a revision record

Use an error log to focus your next revision session for CIMA E2: Managing Performance.

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