Accountant CIMA-SCS : Strategic Case Study Exam

  • Exam Code: CIMA-SCS
  • Exam Name: Strategic Case Study Exam
  • Updated: Jul 04, 2026
  • Q & A: 175 Questions and Answers

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Accountant Strategic Case Study Sample Questions:

1. - Daistruk Current gearing = 39.5% (D/D+E)
- Amount of finance required
- Risk level of acquisition
- Setting a maximum overdraft level

A) External hedging techniques
B) Examples of financing decisions
C) Dividend decisions for Daistruk
D) Disadv. of Currency Options


2. Beverages (Cold beverages)

A) H
B) C
C) F
D) J


3. - Impacts future audit work if disciplinary hearing needed
- If guilty party identified, need to follow up with police

A) Arguments for using internal audit department in fraud situations
B) Aim of confidentiality (elements of strategies)
C) Arguments AGAINST using internal audit department in fraud situations
D) Responses to unethical behaviour


4. - Rivalry among competitors
- Threat of new entrants
- Threat of substitute products
- Bargaining power of buyers
- Bargaining power of suppliers

A) Porter's 5 Forces
B) Porter's value chain
C) Porter's generic strategies
D) Reputational Risk


5. - Through mergers and acquisitions
- Upside risk = faster than organic
- But requires a lot of cash
- Integration risks with culture

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


Solutions:

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

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