By Heather Barnwell
The 2006 variation of CIMA's reliable research platforms were absolutely up to date to mirror adjustments within the syllabus. Key sections were written by way of the case research writers to completely replicate what can be validated within the examination. up-to-date to include adjustments to the evaluation matrix, the 2006 examine structures supply entire examine fabric for the may well and November 2006 checks. the recent version keeps the preferred loose-leaf layout and includes: * perform questions all through * whole revision part * subject summaries * pilot paper * The respectable research structures are the single research fabrics recommended by way of CIMA * up to date to mirror the hot overview matrix with key sections written by way of the case examine writers * whole built-in package deal incorporating TOPCIMA counsel, recommendation on tips to take on the case research, and case examine perform
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Additional resources for CIMA Study Series 2006: Test of Professional Competence in Management Accounting (CIMA Study Systems Strategic Level 2006)
Ideally the answer should have included a brief SWOT analysis for each of the three proposals being considered. The unseen material gave build cost details and savings, and a DCF analysis should have been prepared for each of the three proposals. To prepare clear recommendations of action that addressed the strategic issues that should have been identified at the start of the report. The recommendations should link into the analysis prepared and should be justified. The industry of a public sector hospital was an easy background for research effectively and candidates should have acquired background information on other successful and unsuccessful PFI projects in the United Kingdom, which should have been compared and contrasted to this case.
They have, however, been included as Appendix 4 of this Study System. 5 The skills needed to pass the exam As stated above, the unseen material and the requirement are not known at the time of writing this update but candidates should be fully familiar with the new TOPCIMA assessment matrix. You should ensure that your answer: ● ● ● displays appropriate technical knowledge including a position audit and a SWOT analysis which MUST be updated for data given in the unseen material; discusses the ethical issues raised in the case – both those in the pre-seen material and also any new ethical dilemmas posed in the unseen material; answers fully the requirement of the question set.
3 The pre-exam preparation Successful candidates would have conducted analysis of the case and arrived at an understanding of the issues above. They would have prepared a SWOT analysis on the basis of these. Candidates anticipated that they would need to present a financial evaluation of applying for a license and perhaps even suggest a bid price. Data was given on likely subscription levels but missing was any mention of the number of licenses or of likely conditions of operating. Candidates also produced cash flow forecasts on the basis of the 5-year plan (this became a tradition after November 2002 as we shall see).