- Exam Code: CIMA-SCS
- Exam Name: Strategic Case Study Exam
- Updated: Oct 03, 2026
- Q & A: 175 Questions and Answers
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| Section | Objectives |
|---|---|
| Topic 1: Strategic Analysis | - Analyzing strategic options - Evaluating the business ecosystem and external environment - Assessing strategic position and capabilities |
| Topic 2: The Role of the Strategic Finance Leader | - Driving strategic performance and transformation - Providing leadership on the strategic vision, values, and purpose of the organization - Ensuring compliance and governance - Overseeing risk management and internal control frameworks |
| Topic 3: Strategic Choice and Implementation | - Managing strategic change and transformation - Formulating business strategy and models - Evaluating financing strategies and capital structure |
| Topic 4: Risk Management and Governance | - Corporate governance structures and reporting - Ethical frameworks and professional codes - Managing strategic risks |
- Lack of transparency in offer value
- Difficult for LHD shareholders to assess if the value of shares being offered is fair
- No cash exchanged so not absolute
- More shares, so Daistruk shares will be diluted
Correct Answer: D 🗳️
- Borrow in one currency and deposit money in another currency
- Loan taken out today in R$ and cash converted to E$ today and transferred to Euro bank account and kept there until required
- Interest paid when funds are needed
Correct Answer: C 🗳️
- Daistruk Current gearing = 39.5% (D/D+E)
- Amount of finance required
- Risk level of acquisition
- Setting a maximum overdraft level
Correct Answer: D 🗳️
- Hard to value intangible assets (such as brand)
- Won't be on balance sheet usually
- Would need to carry out due diligence
Correct Answer: B 🗳️
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