By Heather Barnwell
The 2006 variation of CIMA's reliable examine structures were absolutely up to date to mirror adjustments within the syllabus. Key sections were written by way of the case research writers to totally replicate what can be proven within the examination. up to date to include adjustments to the overview matrix, the 2006 learn platforms supply entire research fabric for the could and November 2006 checks. the hot variation keeps the preferred loose-leaf layout and includes: * perform questions all through * entire revision part * subject summaries * pilot paper * The reputable learn platforms are the single learn fabrics counseled by way of CIMA * up-to-date to mirror the hot overview matrix with key sections written by means of the case examine writers * whole built-in package deal incorporating TOPCIMA counsel, recommendation on tips on how to take on the case learn, and case examine perform
Read or Download CIMA Study Series 2006: Test of Professional Competence in Management Accounting (CIMA Study Systems Strategic Level 2006) PDF
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Additional resources for CIMA Study Series 2006: Test of Professional Competence in Management Accounting (CIMA Study Systems Strategic Level 2006)
Example text
The possibility that some managers might be pressing the board to consider diversification into restaurants. 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 generally assumed that they would be quizzed on the relative merits of organic versus acquisition-led growth (and possibly franchising) for Sparkle. They prepared notes on this.
1 TEST OF PROFESSIONAL COMPETENCE IN MANAGEMENT ACCOUNTING This case is different to previous FLCS cases as it gives details on two companies and also the information given on these companies is less specific than in some previous cases. Additionally there is less financial data given on each of the companies in the pre-seen material. Using the pre-seen material, candidates should research the recycling industry and the main European companies that are operating in this industry. Candidates should also research the supply chain for recycled waste, both industry waste and government initiatives on domestic waste.
Details are also given in the pre-seen material on two alternative contractors, ArkFin consortium (led by Arwright plc) and the LinMel group. The appendices to the pre-seen material gave historical financial data for MGH, Arkwright plc and LinMel Inc, as well as demographic statistics, performance measures and a glossary of terms for this case. 1 TEST OF PROFESSIONAL COMPETENCE IN MANAGEMENT ACCOUNTING To some extent, the pre-seen material gave considerably more information about the case and the direction of the unseen material and the requirement was heading towards, than in many previous FLCS cases.