Accountant CIMA-SCS : Strategic Case Study Exam

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Aug 20, 2026
  • Q & A: 175 Questions and Answers

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Accountant CIMA-SCS Exam Syllabus Topics:

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

                                            Accountant Strategic Case Study Sample Questions:

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

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


                                            2. 165•F

                                            A) .88 - .99
                                            B) 1) Left over
                                            C) Feathery leaves may be curly or flat
                                            D) Large green leaves that may be furry and velvety


                                            3. - Can deliver inventory all over warehouse
                                            - Take over monotonous tasks and save cost through reduced headcount
                                            - Reduce human error
                                            - Increase delivery speed
                                            - Robots can be more reliable than humans

                                            A) Strengths of Daistruk corporate governance
                                            B) Benefits of robotics for Daistruk
                                            C) Risks of robotics for Daistruk
                                            D) Risks with organic growth


                                            4. Cheese and Eggs (Fried Cheese and Eggs)

                                            A) True
                                            B) False


                                            5. - Risk to convert into another forward rate but no obligation to do so
                                            - Offers flexibility unlike forward rates
                                            - Can take rate, or let it lapse

                                            A) Financing decisions
                                            B) Translation risk
                                            C) Scrip dividends
                                            D) Currency Options


                                            Solutions:

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

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