SSG P2 SectionD July13

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  • 7/27/2019 SSG P2 SectionD July13

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    CIMAP2-Performance Management Area D Self Study Guide

    1

    Email feedback to:[email protected] Updated: July 2013

    Session(duration)

    Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ti cles

    1(Wk 1,2 hrs)

    Introduction to P2

    Familiarising yourself with thesyllabus

    and what the exam is all about.

    Area D of P2 is all about responsibility

    centres, organisational structure and

    management control over responsibility

    centres.

    Please note that the session duration time given foreach area is a rough guide based on % of P2 paper

    syllabus weightings.

    Research has shown that students who study at

    minimum of 11 hoursper week are more likely to

    pass. These timings must be taken into account with

    other personal commitments such as work, family time,

    recreation etc.

    Obviously the more hours students can dedicate to

    studying the higher their chance of success.

    Please use this as guidance rather than as an exact

    science of how to study, and please feel free to change

    it to suit your requirements

    Please email any feedback to

    [email protected]

    Review theP1syllabus to ensure

    there are no

    knowledge gaps,

    especially if you have

    exemptions.

    mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfmailto:[email protected]:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/P1PerformanceOperations.pdfmailto:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/P2PerformanceManagement.pdfmailto:[email protected]
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    CIMAP2-Performance Management Area D Self Study Guide

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    Email feedback to:[email protected] Updated: July 2013

    SECTION D: CONTROL AND PERFORMANCE MEASUREMENT OF RESPONSIBILITY CENTRES (20%)-Recommended study time- 32 hours over 2-3 weeks

    Session(duration)

    Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ti cles

    2(Wk 1,

    4 hours)

    1(a)Discuss the use of cost, revenue,

    profit and investment centres in devising

    organisation structure and in

    management control.

    CS.com Chapter 14

    1. Understand the difference between cost,

    revenue, profit and investment centres.

    2. Understand why a company may operate

    different centres as a way of controlling and

    managing costs.

    3. Know the advantages and limitations of each

    method.

    Treatment of differentresponsibility centres

    1(a) Exam questions from past papers:

    Nov-11-Q7a(i) & Q7a(ii) Mar-12-Q7

    2(Wk 1,

    4 hours)

    2 (a) Discuss cost information in

    appropriate formats for cost centre

    managers, taking due account of

    controllable/uncontrollable costs and the

    importance of budget flexing.

    CS.com Chapter 14

    1. Understand the difference between

    controllable/uncontrollable costs.

    2. Know the definition of budgeting flexing and its

    importance in relation to cost centre formats.

    3. Understand the role of a manager within cost

    centres and the responsibilities they have for that

    centre.

    mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/fm_april07_p39-41.pdfmailto:[email protected]
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    CIMAP2-Performance Management Area D Self Study Guide

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    Email feedback to:[email protected] Updated: July 2013

    Session(duration)

    Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ti cles

    3(Wk 1,

    4 hours)

    2 (b) Discuss revenue and cost

    information in appropriate formats for

    profit and investment centre managers,

    taking due account of cost variability,

    attributable costs, controllable costs and

    identification of appropriate measures of

    profit centre contribution.

    CS.com Chapter 14

    1. Understand what an investment centre is and

    how it is managed.

    2. Understand how reports are generated for

    investment centres and the key matrix for this

    centre.

    3. Have an understanding of residual income and

    the differences between this and return on

    investment calculations.

    TOP TIP:A good understanding of investment appraisal

    techniques will help you understand reporting on

    investment centres. Ratios such as ROI, ROCE and RI

    are essential learning for this topic also.

    Ratio analysis Q & A

    2 (b) Exam questions from past papers:

    May-10-Q7 May-11-Q7 Nov-12-Q7b Mar-13-Q7a

    4(Wk 2,

    4 hours)

    2 (c) Discuss alternative measures of

    performance for responsibility centres.

    CS.com Chapter 15

    1. Understand the use and principle of Economic

    Value Added (EVA), its definition,

    advantages/disadvantages/limitations.2. Know how to calculate EVA.

    3. Understand the difficulties in measuring EVA.

    mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle2.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle2.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2april2012fmarticle2.pdfmailto:[email protected]
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    CIMAP2-Performance Management Area D Self Study Guide

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    Email feedback to:[email protected] Updated: July 2013

    Session(duration)

    Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ticles

    2 (c) Exam questions from past papers:

    Nov-10-Q7 Mar-11-Q7 May-11-Q7 Sept-11-Q7a & Q7b Nov-11-Q7a(iii) Mar-12-Q7 Sept-12-Q7a & Q7b

    5(Wk 2,

    4 hours)

    3 (a) Discuss the likely behavioural

    consequences of the use of performance

    metrics in managing cost, profit and

    investment centres.

    CS.com Chapter 15

    1. Understand the delegation of control and the

    consequences of this for different centres.

    2. Understand how employee motivation may

    change and the significance of employee buy-in

    for the use of responsibility centres.

    3. Understand the loss of control by senior

    management and the responsibility that will beplaced on middle management in making crucial

    decisions for the company.

    Responsibilityaccounting and theaffects on employeeempowerment

    3 (a) Exam questions from past papers:

    Sept-10-Q4 Mar-12-Q7 Mar-13-Q7b

    mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Nov%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Nov%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_sept2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_sept2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-March-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/14_MA_performance_evaluation.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_sept2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/qp_march2012_p2_final.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Nov%202010%20for%20publication.pdfmailto:[email protected]
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    CIMAP2-Performance Management Area D Self Study Guide

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    Email feedback to:[email protected] Updated: July 2013

    Session(duration)

    Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ti cles

    6(Wk 2,

    4 hours)

    3 (b) Discuss the typical consequences ofa divisional structure for performance

    measurement as divisions compete or

    trade with each other.

    CS.com Chapter 16

    1. Understand the impact for the company as awhole as a result of divisional structures.

    2. Understand the potential problems or benefits a

    divisional structure could create.

    3. Understand the difficulties in reporting on a

    divisional structure profile if there is trade

    between divisions.

    TOP TIP:Understandwith divisional

    structures the

    company is creating

    competition within itself

    between departments.

    In the short-term this

    may create benefits,

    but it may not be

    sustainable for thelong-term success of

    company.

    3 (b) Exam questions from past papers:May-10-Q5 Sept-10-Q7

    8(Wk 3,

    4 hours)

    3 (c) Discuss the likely consequences of

    different approaches to transfer pricing for

    divisional decision making, divisional and

    group profitability, the motivation of

    divisional management and the autonomy

    of individual divisions.

    CS.com Chapter 16

    1. Understand the definition of transfer pricing and

    the different approaches used.

    2. Understand the objectives of transfer pricing.

    3. Understand the different bases for setting a

    transfer price.

    4. Understand the impact of transfer pricing on

    group profitability.

    5. Understand the changes that can occur given

    different market conditions.

    Transfer prices

    Transfer pricingsystem

    mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/19GStevenperformanceevaluationNovember2008.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/19GStevenperformanceevaluationNovember2008.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/ci_april_04_p20_21.pdfhttp://www.cimaglobal.com/Documents/ImportedDocuments/19GStevenperformanceevaluationNovember2008.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20Sept%202010%20for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfmailto:[email protected]
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    CIMAP2-Performance Management Area D Self Study Guide

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    Email feedback to:[email protected] Updated: July 2013

    Session(duration)

    Component Learning Outcomes Study Guidance/Tips CIMA TechnicalAr ticles

    3 (c) Exam questions from past papers:

    May-10-Q7 Mar-11-Q7 May-11-Q7 Sept-11-Q7c Nov-11-Q6c May-12-Q7 Nov-12-Q7a & Q7c May-13-Q7a, Q7b

    9(Wk 3,

    4 hours)

    3 (d) Discuss in principle the potential tax

    and currency management

    consequences of internal transfer pricing

    policy.

    CS.com Chapter 16

    1. Understand how a company may manipulate its

    tax liability favourably if it is a multinational

    company.

    2. Understand how currency management may be

    affected if different subsidiaries are trading

    within different currency zones.

    TOP TIP: Great examples of tax management and

    manipulation include Starbucks, Apple and Google.

    Research some past news stories to understand this

    topic further and give you some great examples.

    3 (d) Exam questions from past papers:

    May-13-Q7c

    mailto:[email protected]:[email protected]:[email protected]://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2-May-2013-question-paper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_nov2012_questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20May%202012%20question%20paper%20for%20website.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2nov11exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2_Sept11_exampaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2May2011questionpaper.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/2010%20syllabus%20docs/P2/P2%20typeset%20March%202011_for%20publication.pdfhttp://www.cimaglobal.com/Documents/Student%20docs/Studyresources/P2%20May%202010for%20publication.pdfmailto:[email protected]
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    Email feedback to:[email protected] Updated: July 2013

    Revision Day:

    1. Attempt at least two mock papers to timed conditions before the exam including reading time of 20 minutes(Total 3 hrs and 20 minutes to complete). Review the examiners answers and post exam guides after youhave finished the mock exam.

    Nov-12 exam Examiners answers Post exam guide

    May-12 exam Examiners answers Post exam guide

    Detailed model answerfor Nov-12- Q6 & Q7

    ASAP approach totackle Q7 from May2011 exam

    Using your 20 minutereading time effectively

    OTHER STUDY RESOURCES:

    Find all examiners suggested answers here

    Post exam guides

    CIMA Publishing

    Velocity-Student e-magazine Financial Management magazine

    Chat to other students on CIMAsphere-discussion boards formanagement level

    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