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 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.
| Sessions | Study area | Practice focus |
|---|---|---|
| 1–3 | Ecosystems, business models and digital change | Connect stakeholder needs with the way the business operates. |
| 4–6 | Leadership, individual performance and teams | Choose a suitable management response and explain why it fits. |
| 7–9 | Project stages, planning and risk | Link tasks, resources and stakeholder responsibilities. |
| 10 | Integrated E2 revision | Apply people, business and project concepts to fresh scenarios. |
The Chartered Institute of Management Accountants (CIMA)
The CIMA was founded in 1919. The CIMA head office is located in London, UK.
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.
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.
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.
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.
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 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.
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.
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.
| Assessment | Computer-based, computer-marked Objective Test with 60 questions. |
|---|---|
| Duration | 90 minutes. |
| Pass standard | A scaled score of at least 100 out of 150. This is not a raw percentage of correct answers. |
| Availability | On demand throughout January, February, March, April, May, June, July, August, September, October, November and December, subject to appointment availability. |
| Locations | Pearson VUE test centres or online delivery, subject to local availability and technical requirements. |
Check the official CIMA examination blueprints for the current assessed content.
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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.
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.
A Berkeley course-completion certificate records participation in the preparation programme. CIMA determines assessment results and awards its own qualifications.
Develop a clear explanation linking a management choice to its business context.
Practise discussing organisational issues with colleagues whose priorities differ from finance.
Use an error log to focus your next revision session for CIMA E2: Managing Performance.
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