CIMA E3 Strategic Management CIMAPRO17-BA2-X1-ENG Dumps in PDF

You are a Management Accountant working for an Organization that includes commitments to 'sustainability' in its mission statement.
Which THREE of the following are contributions that a Management Accountant can make to the achievement of this part of the Organization's mission statement?

You are a Management Accountant working for a logistics firm that wants to build collaborative relationships with each of its key clients.
Which of the following changes to the management accounting function would you recommend to help the development of collaborative partnerships with a client?
Select ALL that apply.

AB is a global car manufacturer. Management has agreed to spend $20 million on researching a new type of engine that uses liquid hydrogen to power the car. It believes it is important for AB to take a first step in developing this radical and uncertain new technology.
The $20 million will finance the research only and the program will last two years. Providing the research is successful, after two years it would cost a further $40 million to develop a car to sell. This development would take a further three years. Management is concerned that the international car market may not be willing to buy hydrogen powered cars for at least six years from now.
Which of the following options would NOT be available to AB after two years?

BBB operates a national mobile phone (cell phone) network in one country. It is considering investing in upgrading its network to 4th Generation (4G) by providing an improved bandwidth that will enable its customers faster access to the Internet.
The investment will cost $29 million which BBB's institutional investors have agreed to provide by subscribing to a rights issue. This is because management has informed institutional investors that a rival is already offering 4G and that this is taking customers away from BBB because BBB's network is now regarded as too slow. BBB's remaining customers have shown a willingness to pay extra for 4G and overall the investment will have a positive net present value.
Which of the following statements are correct?
Select ALL that apply.

CIMA has described the two roles of enterprise governance as 'preventing failure' and 'ensuring success'. CIMA sees 'preventing failure' as being related to having proper risk management and corporate governance procedures in place. CIMA sees 'ensuring success' as being concerned with the practise of strategic management.
Which THREE of the following responsibilities of senior management are essential to 'ensuring success' for the Organization?

LLL is a global passenger airline that needs to invest in a new fleet of aircraft to operate on its routes. There are several types of aircraft to choose between. The new aircraft will have an operating life of 25 years with LLL and therefore management is keen to make the correct decision.
There are several uncertainties that make it difficult for LLL to make this investment decision. Aircraft engine technologies are changing and some manufacturers are developing engines that propel aircraft at much higher speeds, whilst others are developing slower engines that minimise emissions. Concern over global warming is leading governments in some countries to impose heavy taxation on airlines that operate aircraft that have high emissions. The demand for air travel is also changing due to changing income levels between emerging and mature economies as well as the increased use of telecommunications to replace face to face meetings.
Which THREE of the following techniques would you recommend to help LLL make this investment decision?

VWX manufactures and sells a wide range of products. All these products utilise lenses and digital imaging technologies. VWX is considering how to manage its product portfolio.
Management is concerned about two product ranges in particular: cameras and home projectors.
VWX's cameras are Single Lens Reflex (SLR) cameras featuring interchangeable lenses and provide detailed, high quality images of objects both at very close range and at considerable distances. VWX has the largest share of the camera market but the market sales are falling as people increasingly use their mobile phone handsets to take and share photographs. 
VWX has a small share of the home projector market. As a consequence the range is loss making.
The home projectors are used to show photographs or films on large wall-sized formats. There is a growing trend for customers to buy home projectors to connect to mobile phones, tablets and games consoles to project the content into a larger image and in order to share it.
Which THREE of the following product management strategies should VWX adopt?

JJJ is a frozen food delivery business in Country Q. Competition is high and JJJ prices its delivery services very competitively. JJJ has doubled its market share to 35% in the last five years.
In order to continue to improve its competitive position in Country Q, JJJ has invested in 100 new delivery vans. These vans have been designed to increase the speed and efficiency in loading and unloading the frozen food products. JJJ has to meet tight delivery deadlines to its customers or penalties for late delivery are charged to JJJ by its customers. Drivers of the vans undertake regular training. 
Which of the following would be the most appropriate critical success factor within the 'Customer' perspective of a Balanced Scorecard for JJJ?