By Geoffrey Little
CIMA examination perform Kits consolidate studying via delivering research of previous instances within the TOPCIMA examination. each one resolution offers a detailed research of the preseen and provides a step-by-step method of fixing the case.CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision path. It vitamins the professional CIMA research structures and CIMA Revision playing cards concentrated merely on making use of what has been learnt to passing the examination. CIMA examination perform Kits support scholars organize with self belief for examination day, and to move the recent syllabus first time. * research of situations 2001-2005 taking the TOPCIMA examination* comprises might 2005 Q&A
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CIMA examination perform Kits consolidate studying through offering an intensive financial institution of perform questions. every one resolution presents a detailed research of the proper resolution and highlights why the choices are wrong. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction.
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The mission can be construed as being concerned with emulating their key competitor. There is no sign of any corporate objectives that are • • • • • Specific, Measurable, Attainable, Relevant, Time frame focused. 8 Dealing with the unseen The question is reproduced here for ease of reference. , a firm of strategy consultants. As one of their consultants, prepare a confidential report advising the Chairman of Global on the future development of the company. This should include comments on Global’s problems, potential developments in Westland, the feasibility of the possible acquisition of either supermarket Group B or supermarket Group D in Eastland and recommendations for future policy.
She may be appointed to the Board to provide a “token presence” on HR issues. Does anyone listen to her? The executive directors do not seem to have any focus on the long-term aims of the company. They appear to have a good track record as tactical managers but do not demonstrate the vision of strategic managers. Ch05-H6627 3/6/06 11:01 AM 38 Page 38 Exam Practice Kit: Test of Professional Competence in Management Accounting The CEO appears to be the weakest member of the Board. He does not focus on what will satisfy the shareholders and is more concerned with protecting his employment prospects.
Every time Market Stores reviewed its building programme, it commissioned larger stores. Currently, Global is trailing Market Stores in terms of both share prices and innovations. Market Stores is currently the largest and most profitable supermarket group in Westland. A feature of retailers is the publication of “like for like” sales growth figures. Market Stores has far outstripped Global in terms of sales growth. 1 Financial analysis Using your business awareness The pre-seen data provides a few clues as to the preoccupations of the directors of Global.