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Cima Paper 6 – Strategic Level

Cima Paper 6 – Strategic Level

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03/19/2013

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CIMA P6 – Management Accounting Business Strategy These notes are not intended to cover the whole of the P6 syllabus
© Darren Sparkes, 2009
1
CIMA PAPER 6 – STRATEGIC LEVEL
Management Accounting Business StrategySMART Revision notesPrepared by Darren SparkesEmail: darrensparkesnotes@sky.com
 
CIMA P6 – Management Accounting Business Strategy These notes are not intended to cover the whole of the P6 syllabus
© Darren Sparkes, 2009
2
Contents
Page No.
A message from Darren……………………………………..3A message from the Examiners…………………………….4Examiners comments November 2008…………………….5The scope for numbers in the examination………………..6Examination Technique……………………………….…..…7Background to Paper………………………………………...9Syllabus Overview………………………………………......10Strategic Planning…………………………………..…….…11Mission and Objectives………………………………….....12Internal Analysis……………………………………………..13External Analysis…………………………………………….14Filling the Gap……………………………………………….15Strategic Options……………………………………………16Method of Growth…………………………………………...17Strategic Choice and Implementation……………………..18Implementation Issues………………………………………19Developing an IT Strategy………………………………….21Organisational Structure…………………………………….22Marketing……………………………………………………..23Profitable customers or products?....................................24Business and Professional Ethics………………………….25The International Market Place……………………………..26Review and Control………………………………………….27
 
CIMA P6 – Management Accounting Business Strategy These notes are not intended to cover the whole of the P6 syllabus
© Darren Sparkes, 2009
3Thank you for requesting a copy of my ‘SMART Revision Notes’.The notes act as a learning and memory aid for the core models, theories and academic tools included in the syllabus.However, in order to pass your examination the academic knowledge must be combined with extensive question practiceleading up to the examination.Your examiner is not interested in the regurgitation of your knowledge but how you APPLY that knowledge to thescenarios provided in order to answer the requirement set.I suggest that you should practice as many exam standard questions as possible before the examination. Your practiceanswers can be a mixture of answer plans and full written answers to get through as many questions as possible.However, I would also suggest that it is essential for you to practice at least one full examination to time before enteringthe exam room. It is only by replicating the time pressure in the exam that you can appreciate the importance of timeplanning on the day.Keep a look out for relevant articles appearing in your professional magazine or on the Institute’s website prior to theexamination, particularly if they are written by the examiner.I would welcome feedback on the notes.And remember….‘Whether you believe you can or you can’t, you’re right.’ (Henry Ford)Regards,Darren Sparkes

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