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Accountant CIMA-SCS Exam Syllabus Topics:

SectionObjectives
Topic 1: Strategy Development- Strategic analysis and diagnosis
  • 1. Internal capability assessment
    • 2. Strategic position evaluation
      • 3. External environment analysis
        - Strategy formulation
        • 1. Corporate strategy options
          • 2. Business model design
            Topic 2: Digital Strategy and Sustainability- Digital transformation
            • 1. Data-driven decision making
              • 2. Technology-enabled business models
                - Sustainability and ESG
                • 1. Sustainable business strategy
                  • 2. Environmental and social impact
                    Topic 3: Risk Management and Governance- Enterprise risk management
                    • 1. Risk identification and assessment
                      • 2. Risk mitigation strategies
                        - Corporate governance
                        • 1. Board responsibilities
                          • 2. Ethics and compliance
                            Topic 4: Strategy Implementation- Performance management systems
                            • 1. Strategic performance measurement
                              • 2. KPIs and dashboards
                                - Organisational change and execution
                                • 1. Change management
                                  • 2. Project and program delivery
                                    Topic 5: Financial Strategy- Investment and financing decisions
                                    • 1. Capital structure considerations
                                      • 2. Investment appraisal
                                        - Value creation and financial governance
                                        • 1. Financial risk management
                                          • 2. Shareholder value analysis

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                                            Accountant Strategic Case Study Exam Sample Questions (Q93-Q98):

                                            NEW QUESTION # 93
                                            Soft dough: Example (butterscotch, Chocolate chip)

                                            Answer: C


                                            NEW QUESTION # 94
                                            Marjoram

                                            Answer: A


                                            NEW QUESTION # 95
                                            - No guarantee extra consideration will be paid if performance are not met

                                            Answer: C


                                            NEW QUESTION # 96
                                            - Product may become less desirable/fashionable
                                            - Can reduce sales

                                            Answer: C


                                            NEW QUESTION # 97
                                            - Defined as the beliefs or opinions that are generally held about an organisation
                                            - Most clearly shown in the financial risk

                                            Answer: B


                                            NEW QUESTION # 98
                                            ......

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