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์ต์ ์ค์ ์ํCIMAPRO19-CS3-1๋คํ์ต์ ๋ฒ์ ๋คํ๋ฐ๋ชจ
CIMA ์ธ์ฆCIMAPRO19-CS3-1์ํ์ ๋์ ํด๋ณด๋ ค๊ณ ํ๋๋ฐ ๊ณต๋ถํ ๋ด์ฉ์ด ๋๋ฌด ๋ง์ ์คํธ๋ ์ค๋ฅผ ๋ฐ๋ ๋ถ๋ค์ ์ง๊ธ ๋ณด๊ณ ๊ณ์๋ ๊ณต๋ถ์๋ฃ๋ ์ฑ ์ฅ์ ๋ค์ ๋ฃ์ผ์๊ณ DumpTOP์CIMA ์ธ์ฆCIMAPRO19-CS3-1๋คํ์๋ฃ์ ์ฃผ๋ชฉํ์ธ์. DumpTOP์ CIMA ์ธ์ฆCIMAPRO19-CS3-1๋คํ๋ ์ค๋ก์ง CIMA ์ธ์ฆCIMAPRO19-CS3-1์ํ์ ๋๋นํ์ฌ ์ ์๋ ์ํ๊ณต๋ถ๊ฐ์ด๋๋ก์ ์ํํจ์ค์จ์ด 100%์ ๋๋ค. ์ํ์์ ๋จ์ด์ง๋ฉด ๋คํ๋น์ฉ์ ์กํ๋ถํด๋๋ฆฝ๋๋ค.
์ฐ๋ฆฌ๋ ๊ณ ๊ฐ์ด ์ฒซ ๋ฒ์งธ ์๋์์CIMA CIMAPRO19-CS3-1 ์๊ฒฉ์ฆ์ํ์ ํฉ๊ฒฉํ ์์๋ค๋ ๊ฒ์ ์ฝ์๋๋ฆฝ๋๋ค. CIMA CIMAPRO19-CS3-1 ์ํ์ ํฉ๊ฒฉํ์ฌ ์๊ฒฉ์ฆ์ ์์ ๋ฃ๋๋ค๋ฉด ์ทจ์ง ํน์ ์ฐ๋ด์ธ์ ํน์ ์น์ง์ด๋ ์ด์ง์ ํ์คํ ๊ฐ์ฐ์ ์ด ๋ ๊ฒ์ ๋๋ค. CIMA CIMAPRO19-CS3-1์ํ ์ด๋ ค์ด ์ํ์ด์ง๋ง ์ ํฌCIMA CIMAPRO19-CS3-1๋คํ๋ก ์กฐ๊ธ์ด๋๋ง ์ฝ๊ฒ ๋ฐ๋ด ์๋ค.
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CIMA CIMAPRO19-CS3-1 ์ํ์๊ฐ:
์ฃผ์
์๊ฐ
์ฃผ์ 1
- Strategic Implementation: In the Strategic Implementation section, the emphasis is on converting strategic plans into actionable steps and ensuring their successful execution. You will learn how to define strategic objectives and develop detailed plans to accomplish them. This section includes change management strategies to address organizational changes and overcome resistance, ensuring that strategic initiatives are effectively carried out.
์ฃผ์ 2
- Strategic Choices: The Strategic Choices section explores the process of making well-informed strategic decisions based on thorough analysis. This includes identifying and assessing various strategic options using methods like cost-benefit analysis and risk assessment to determine the most effective alternatives.
์ฃผ์ 3
- Strategic Control and Evaluation: The Strategic Control and Evaluation section underscores the significance of monitoring and evaluating the success of strategic plans.
์ฃผ์ 4
- Governance and Ethics: The Governance and Ethics section deals with the role of governance and ethical considerations in strategic management. It includes an exploration of corporate governance principles and their application to strategic decision-making.
์ฃผ์ 5
- Strategic Analysis: The Strategic Analysis section provides a basic understanding of how to evaluate both internal and external factors affecting an organization. You will start by examining strategic positioning using tools and frameworks such as PESTEL, SWOT, and Porterโs Five Forces to assess the business environment and the organizationโs place within it.
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์ต์ CIMA CGMA Professional Qualification CIMAPRO19-CS3-1 ๋ฌด๋ฃ์ํ๋ฌธ์ (Q24-Q29):
์ง๋ฌธ # 24
You have received the following email from Marcus Svenson, Finance Director:
From: Marcus Svenson, Finance Director
To: Senior Finance Manager
Subject: Biomass proposal
Hi,
The Board has just heard a presentation by an engineering consultancy concerning a proposal to develop a biomass power station adjacent to our North Forest.
The Board has asked us to put together some thoughts about the merits of this proposal. We would proceed on the basis that we would build the power station and sell the resulting electricity to the national power generator which has a number of coal-fired power stations, each of which is nearing the end of its useful life and the coal has to be shipped in, so we should find it relatively easy to guarantee sales. The power generator has indicated that it would be possible to negotiate a three year contract in the first instance, with the expectation that this would be extended by subsequent three year contracts, subject to price and performance.
We would be responsible for building and operating the power plant and we would also have to pay for 50% of the cost of power lines for connecting to the national electricity grid, with the other 50% being funded by the national power generator.
Please draft a briefing paper that I can present to the Board on the following:
How can we predict whether the share price is likely to increase or decrease if we commit ourselves to this project? You should identify the challenges associated with answering that question and indicate how we might address them.
What are the long-term risks associated with future revenues from the sale of electricity? How might we manage these?
Marcus
Reference Material:
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์ง๋ฌธ # 25
You have just received the following email:
From: William Seaton, Director of Finance
To: Finance Manager
Subject: Oil reserves
Hi,
This email arrived from the Head Geologist earlier today. I am concerned that many of our colleagues understand very little other than rock formations and drilling reports. They certainly misunderstand accounting issues. I have already had some very confused discussions with the other members of the Board.
I need a very clear report from you that I can circulate to the other Board members. I am not particularly interested in the technical accounting rules. I do not think that you necessarily require an accounting standard to tell you that a particular disclosure is misleading.
I need your report to cover the following:
* Should we make a public announcement of this information? I would like a clear indication of the implications for our relationship with our various stakeholders AND the ethical issues that you feel are relevant.
* What are the implications for our share price? I would like your analysis to consider the factors that will indicate how our share price will change upon the announcement.
Thanks
William
The email referred to above can be found by clicking on the Reference Materials button.
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์ง๋ฌธ # 26
Newsweb
Wodd and Darrell announce plans for restructuring
True to form, the ink was barely dry on the last contract before the corporate restructuring experts arrived to "counsel out" the staff who have become "surplus to requirements". Wodd and Darrell have still to agree on a new name for their merged entity, but they have already announced the need for "efficiency savings". The first redundancy notices have already been issued and many more are expected to follow over the next few weeks.
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์ง๋ฌธ # 27
Three months has passed since the discussion concerning Fouce Oil's proposal.
You have received the following email from William Seaton, Director of Finance:
From: William Seaton, Director of Finance
To: Finance Manager
Subject: Fouce Oil's proposal to collaborate on exploration
Hi,
After deliberating at length on the various discussions that we have had with Fouce Oil since its initial approach, we have decided to proceed.
We need to work out some important details, otherwise this venture will be a disaster.
Please draft a report that covers the following matters:
* Should we create a formal coaching and mentoring scheme, whereby members of Fouce Oil's exploration staff will receive guidance from their counterparts at Slide? Please explain the advantages and disadvantages of doing so very clearly.
* Please explain how best to organise a formal coaching and mentoring scheme, if we decide that we should create one.
* How should we manage the business relationship between the two companies' exploration staff for the duration of this arrangement?
* What are the difficulties associated with decision-making on exploration issues and how should we address those?
The collaboration goes live in a few weeks and so I need your input urgently so that I can get things moving.
William
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์ง๋ฌธ # 28
SIMULATION
A week later, Romuald Marek stops by your workspace and hands you a document.
The Board minute extract from Romuald can be viewed by clicking the Reference Material button above.
Reference Material
Board minutes extract: proposal to profit from ongoing strength of NS
Anna Obalowu Sole, Chief Operating Officer, reported that the strong NS was helping generate revenues from fuel sales. Discussion followed as to whether the strong N$ was likely to persist and whether a strong N$ benefits Arrfield overall.
Markus Jokel
a. Chief Executive Officer, stated that the Board should develop contingency plans that could be implemented if it seemed likely that the strong N$ would persist. In particular. Arrfield need not renew the contracts that permit aviation fuel suppliers to operate from its airports. Arrfield would then be free to create its own fuel sale business, buying fuel in bulk to replenish the storage tanks at each of its airports in Norland and then selling it directly to airlines He stated that this would almost certainly enhance Arrfield's share price Romuald Marek reminded the Board that four of Arrfield's six airports are located in Norland and that those airports charge for aeronautical and non-aeronautical services in N$.
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See the answer below in explanation
Explanation:
Requirement : 1
A strong domestic currency in the Aviation business makes the business more profitable. It is evident form interest rate parity that the exchange rate of currency appreciate as the interest rate fall. The interest rate of the Norland is lower than other countries will make the N$ appreciated as compare to the other countries.
A strong domestic currency is not always good for the Aviation business. It intrinsically involves the use of foreign currency on regular basis. A strong NS may decrease the revenues of the Arrfield because it will become costly for the airlines from abroad. The airlines may find airport of other nearby countries with cheaper currency which will allow them cost savings with the use of cheaper currency.
Requirement : 2
By starting aviation fail business by the Arrfield could increase the share price.
Suitability:
The aviation fuel business suits to Arrfield because of three reasons. 1- It will be taken by the market as backward integration. This will reduce the risk of the Arrfield significantly. 2- The companies in Norland with a strong currency are able to import cheaper fuel and offering discount to airlines. This can be profitable business. 3- The criticism by the environmentalists may be managed by taking corrective actions i.e. selling fuel at full price.
The Airfield could club the fuel charges into the landing, take off and terminal usage fee, this could ease the process for the airlines could make the airports more popular. The Arrfield could also manage the fuel inventory as per requirements because they have the schedule of the flights.
Acceptability:
The shareholders of the Arrfield will accept the proposal as it seems profitable and it may increase the shar price of the Arrfield share because of the material information regarding starting a new business line will give positive feed sign. The reputation risk arise from article a week before regarding selling cheaper fuel may also be mitigated by taking over the business and corrective actions may be taken.
The matter will not be appreciated by the companies they would wish to continue with Arrfield. They must also be satisfied on termination of contract.
Feasibility:
Arrfield have 4 major airports (three hub and a spoke) in Norland. The hub airports are big and planes are fueled with the underground pipelines and workforce work in close connection with the fuel companies. The Arrfield have the infrastructure to start its business of aviation fuel.
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์ง๋ฌธ # 29
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CIMA์ธ์ฆCIMAPRO19-CS3-1์ํ์ ํ์ฌ ์น์ดํ IT๊ฒฝ์ ์์์ ์ด๊ธฐ๋ ๋์ฑ๋ ๋จ๊ฒ์ต๋๋ค. ์์์๋ค๋ ๋์ฑ๋ ๋ง์ต๋๋ค. ํ์ง๋ง ๋์ด๋๋ ์ ํ ๋ฎ์์ง์ง ์๊ณ ์ด์ง๋ ์ด๋ ค์ด ์ํ์ ๋๋ค. ์ด์จ๋ ๊ฐ์ธ์ ์ธ ์ง์ ์ฅ์ ๋ ๋ ์ ๋ณด๊ธฐ์ ๋ฑ์ ํ ์คํธํ๋ ์ํ์ ๋๋ค. ๋ณดํต์CIMA์ธ์ฆCIMAPRO19-CS3-1์ํ์ ๋๊ธฐ ์ํด์๋ ๋ง์ ์๊ฐ๊ณผ ์ ๊ฒฝ์ด ํ์ํฉ๋๋ค.
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