Variant 4 Designed to test ability to: Competency being tested: Syllabus lead learning outcome: Task 1 Discuss profitability of new distribution Business skills P2 A1a - evaluate activity-based arrangement management Recommend accounting treatment Technical skills F2 B1c - discuss the provisions of … Task 2 Discuss product bundling strategies Technical skills P2 C2a - discuss pricing strategies and their consequences Discuss implications of consignment Business skills F2 C1b - evaluate the financial inventory proposal performance ... and E2(A1a - discuss the concept of strategy … Task 3 Discuss operational risks People skills P2 D2a - discuss risk management Discuss change management Leadership skills E2 D1b - recommend techniques to manage resistance to change Task 4 Discuss management by objectives and Leadership skills and People E2 B2a - discuss behavioural aspects of the benefits associated with integration skills management control and E2 C1b - discuss between sales and finance the effectiveness of handling relationships between the finance function and other parts of the organisation Discuss budgetary control and cost of Technical skills P2 B2c - discuss the criticisms and equity behavioural aspects of budgeting in responsibility centres and F2 A2a - calculate the cost of equity for an incorporated entity using the dividend valuation model
Variant 4 Designed to test ability to: Competency being tested: Syllabus lead learning outcome: Task 1 Discuss profitability of new distribution arrangement Business skills P2 A1a - evaluate activity-based management Recommend accounting treatment Technical skills F2 B1c - discuss the provisions of … Task 2 Discuss product bundling strategies Technical skills P2 C2a - discuss pricing strategies and their consequences Discuss implications of consignment inventory proposal Business skills F2 C1b - evaluate the financial performance ... and E2(A1a - discuss the concept of strategy … Task 3 Discuss operational risks People skills P2 D2a - discuss risk management Discuss change management Leadership skills E2 D1b - recommend techniques to manage resistance to change Task 4 Discuss management by objectives and the benefits associated with integration between sales and finance Leadership skills and People skills E2 B2a - discuss behavioural aspects of management control and E2 C1b - discuss the effectiveness of handling relationships between the finance function and other parts of the organisation Discuss budgetary control and cost of equity Technical skills P2 B2c - discuss the criticisms and behavioural aspects of budgeting in responsibility centres and F2 A2a - calculate the cost of equity for an incorporated entity using the dividend valuation model
CIMA%20Gateway%20Examiner's%20Report%20August%202018.docx