By Heather Barnwell
The 2006 variation of CIMA's professional learn structures were totally up to date to mirror adjustments within the syllabus. Key sections were written by way of the case examine writers to totally mirror what will be verified within the examination. up-to-date to include adjustments to the evaluate matrix, the 2006 examine platforms offer entire learn fabric for the could and November 2006 checks. the hot version continues the preferred loose-leaf layout and comprises: * perform questions all through * whole revision part * subject summaries * pilot paper * The legitimate research structures are the one examine fabrics counseled through CIMA * up-to-date to mirror the hot review matrix with key sections written by way of the case research writers * whole built-in package deal incorporating TOPCIMA assistance, recommendation on easy methods to take on the case learn, and case learn perform
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Extra resources for CIMA Study Series 2006: Test of Professional Competence in Management Accounting (CIMA Study Systems Strategic Level 2006)
The calculations to evaluate the three proposals should be clear and well set out, and any assumptions made should be fully explained. The case writers answer recommended that Proposal 2 be selected with well justified recommendations, but other alternative answer would have been acceptable, if supported by suitable calculations and justified recommendations. The November 2004 FLCS case on MGH produced a lower pass rate than for previous case studies. However, this was not because the case was considered more difficult by some students or because it was set in the public sector, but was simply because there was an exceptionally higher number of students that sat this last FLCS exam before the syllabus change to TOPCIMA, and there was a significant number of ill-prepared candidates.
Candidates also assumed that they would asked to develop financial and non-financial measures to replace corporate centre’s reliance on ROCE alone for divisional control and evaluation. Candidates also revised their understanding if business portfolio analysis using the BCG or the GE business portfolio models. Similarly the work of Goold and Campbell on strategic styles and the role of the corporate parent were revised. Research revealed that Homejay had much in common with the UK retailer Kingfisher plc which built a wide portfolio of businesses in the 1990s from its base in volume retailer Woolworth’s to include DIY retailer B&Q, electrical retailers Comet and Darty, cosmetics retailer Superdrug and direct sales DIY supplier Screwfix.
We recommend that you follow it as a step-bystep guide, perhaps photocopying the template to fill in. (3) You will find the techniques above used in analysis of the cases in Chapter 5. 8.
CIMA Study Series 2006: Test of Professional Competence in Management Accounting (CIMA Study Systems Strategic Level 2006) by Heather Barnwell