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CIMA November 2014 Exam prediction from London School of Business and Finance

E1 - Enterprise Operation

* National cultural differences (The Hofstede Model).
* Implementation of systems with a view to overcoming user resistance.
* Measuring service quality (SERVQUAL).
* Pricing strategies.
* Effective appraisal systems.

P1 - Performance Operation

• Investment appraisal, NPV, IRR, Asset replacement cycle. 
• Variances – Mix and yield variances along with some basic ones and operating statement.
• ABC and Absorption costing. 
• Risk – Maximax, maximin, expected value, minimax regret, value of perfect information. 

• Working capital valuation and period. 

F1 - Financial Operation

• Income tax and deferred tax calculations. 
• Property, plant and equipment, including disposals, depreciation and revaluations. 
• Consolidated financial statements consisting of subsidiary and associate. 
• Principles of business taxation theory.
• IASB framework 

E2 - Enterprise Management

• Levels of strategy.
• Porter’s diamond.
• Transaction cost theory. 
• Project planning. 
• Network diagram. 
• Conflict. 
• Groups and teams. 
• Communication. 
• Ethics and corporate social responsibilities. 

F2 - Financial Management

• Share based payments – both SAR and options. 
• Pension calculation. 
• Foreign subsidiary consolidation – theory plus selection of calculations. 
• Stepped acquisition – control to control. 
• Human resource accounting issues.
• Full ratio calculation. 

• Hybrid liabilities.

P2 - Performance Management

• Variances. 
• Budgeting. 
• CVP analysis. 
• Investment appraisal. 
• Transfer pricing.

E3 - Enterprise Strategy 

• Ansoff growth strategies. 
• Change management on implementation possibly via Lewin.
• Management of stakeholder ethical context. 
• CSF and performance measure identification. 
• Using technology to enhance advantage. 

F3 - Financial Strategy 

• Weighted average cost of capital. 
• Investment appraisal 
• Valuation technique. 
• Financial objectives and dividend policy. 
• Business finance. 

P3 - Performance Strategy

• Operational risks in a specific scenario. 
• The role of senior staff in risk management.
• Difficulties encountered when staff ignore or subvert control systems.
• Issues when implementing new management accounting systems. 
• Currency risk (with calculations).
• Internal audit reviews. 
• Failure of IT systems. 

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