Accountant CIMA-SCS : Strategic Case Study Exam

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 22, 2026     Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            1. - Use net assets as basis
                                            - Difficult to apply to businesses with high intangible assets
                                            - Useful when valuing capital intensive businesses (not useful in service)
                                            - Avoids need to forecast future earnings or cashflows

                                            A) Types of decisions
                                            B) Money Market hedge
                                            C) Net asset valuation
                                            D) Earnout payment method


                                            2. Dairy

                                            A) White
                                            B) Blue
                                            C) Yellow
                                            D) Green


                                            3. - Cost leadership = lowest cost possible
                                            - Differentiation = USP
                                            - Focus = Niche

                                            A) Porter's value chain
                                            B) Porter's generic strategies
                                            C) Risks with inorganic growth
                                            D) Cyber security security measures


                                            4. - Reduction of transaction costs due to less transactions
                                            - Reduction of currency risk but allowing Daistruk to decide when to convert (based on ex. rate)

                                            A) Types of decisions
                                            B) Benefits of netting
                                            C) Earnings valuation
                                            D) Benefits of interest rate swap


                                            5. Finished temperature dough?

                                            A) 78-F - 82-F
                                            B) 150-f - 160-f
                                            C) 160-f - 180-f
                                            D) 180-f - 194-f


                                            Solutions:

                                            Question # 1
                                            Answer: C
                                            Question # 2
                                            Answer: A
                                            Question # 3
                                            Answer: B
                                            Question # 4
                                            Answer: B
                                            Question # 5
                                            Answer: A

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