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Accountant CIMA-SCS Test Passed : Strategic Case Study Exam

CIMA-SCS actual test
  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Sep 08, 2026
  • Q & A: 175 Questions and Answers
  • PDF Demo
  • PC Test Engine
  • Online Test Engine
  • Total Price: $59.99  

About Accountant CIMA-SCS Exam

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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

                                            Question 1

                                            - Binding agreement to convert from one currency to another on a certain future date agreed today
                                            - Fixes rate today, paid later
                                            - Easy to set up from banks, low transaction costs
                                            - Can be tailored
                                            - BUT does not allow Daistruk to take advantage of favourable ex. rate movements

                                            A. Forward contract
                                            B. Types of decisions
                                            C. Daistruk currency risks
                                            D. Translation risk


                                            Question 2

                                            - Will be unable to manage customers inventory
                                            - Storage and handling service will stop at a loss to company productivity
                                            - Causes increased labour cost and cashflow problems

                                            A. Internal controls to prevent stolen data
                                            B. Strengths of Daistruk corporate governance
                                            C. Internal controls to prevent fraud
                                            D. Impact of downtime for Daistruk IT system


                                            Question 3

                                            Stiff dough: Example (Peanut Butter, Sugar Cookies)

                                            A. Similar to parsley
                                            B. Sliced/rolled cookies
                                            C. Dropped cookie
                                            D. Bar style cookie


                                            Question 4

                                            some investors find that capital gains are more tax-efficient than dividends and some investors avoid transaction cots of their returns are delivered in the form of capital gains instead of dividends. Despite
                                            this, investors usually prefer to receive dividends because they would rather the certain dividend now, than the promise of a uncertain dividend in the future.

                                            A. Pestel
                                            B. The bird in the hand argument
                                            C. Clientele effect
                                            D. Signalling effect


                                            Question 5

                                            Deliver long-term value creation:
                                            1. Financial (e.g. investments, cash)
                                            2. Manufactured (e.g. buildings, inventory)
                                            3. Intellectual (e.g. copyright, patents)
                                            4. Human (e.g. people's competencies)
                                            5. Social & Relationship (e.g. relations with stakeholders, branding, reputation)
                                            6. Natural (e.g. Environmental resources like air, land, water)

                                            A. Money Market hedge
                                            B. The 6 Capitals (IIRC)
                                            C. Net asset valuation
                                            D. Daistruk currency risks


                                            Solutions:

                                            Question 1
                                            Answer: A
                                            Question 2
                                            Answer: D
                                            Question 3
                                            Answer: B
                                            Question 4
                                            Answer: B
                                            Question 5
                                            Answer: B

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