Accountant CIMA-SCS : Strategic Case Study Exam

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Sep 07, 2026

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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            Question 1

                                            Sandwiches (Nasty Sandwiches)

                                            A. H
                                            B. B
                                            C. N
                                            D. D


                                            Question 2

                                            Vegetables

                                            A. J
                                            B. F
                                            C. Q
                                            D. P


                                            Question 3

                                            Finished temperature dough?

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


                                            Question 4

                                            - Dividends are optional (interest payments are not)
                                            - No need to pay back the capital

                                            A. Advantages of share for share exchange
                                            B. Advantages of debt over equity financing
                                            C. Advantages of earnout
                                            D. Advantages of equity over debt financing


                                            Question 5

                                            - Product may become less desirable/fashionable
                                            - Can reduce sales

                                            A. Risks with Cost Leadership Strategy
                                            B. Risks with Focus Strategy
                                            C. Risks with inorganic growth
                                            D. Risks with Differentiation Strategy


                                            Solutions:

                                            Question 1
                                            Answer: C
                                            Question 2
                                            Answer: C
                                            Question 3
                                            Answer: C
                                            Question 4
                                            Answer: D
                                            Question 5
                                            Answer: D

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