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Accountant Strategic Case Study : CIMA-SCS

CIMA-SCS

Exam Code: CIMA-SCS

Exam Name: Strategic Case Study Exam

Updated: Jun 23, 2026

Q&A Number: 175 Q&As

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CIMA-SCS Online Test Engine

Accountant Strategic Case Study Sample Questions:

1. Pies and Pastry (I love Pies and Pastry)

A) I
B) E
C) F
D) K


2. - Pay fixed sum per share to each LHD shareholder
- Would require Daistruk to raise finance unless under R$32m they currently hold
- Could impact gearing
- Easy to understand, most transparent and obvious

A) Translation risk
B) Cash offer
C) Earnout payment method
D) Earnings valuation


3. - Ensure a balance of power
- Facilitate independent individual performance appraisal of both
- Differentiate between two different sets of complex and demanding roles
- Ensure investor confidence
- Ensure compliance with international principles-based corporate governance best practice codes

A) Key reasons for separation of the roles of chairman and chief executive
B) Benefits of robotics for Daistruk
C) Internal controls to prevent stolen data
D) Reason why poor corporate governance causes failure


4. - How should funds be raised?
- What is cost of finance?
- Impact on gearing?
- Equity or debt financing?
- Look at LT vs. ST

A) Intangible assets valuation
B) Dividend decisions for Daistruk
C) Benefits of netting
D) Financing decisions


5. - Long term legal agreement needs to be in place
- Partnering with another to share costs and profits
- Long term commitment required

A) Risks with Cost Leadership Strategy
B) Risks with organic growth
C) Risks with Joint development
D) Risks with inorganic growth


Solutions:

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

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