By Geoffrey Little
CIMA examination perform Kits consolidate studying through delivering research of prior instances within the TOPCIMA examination. every one resolution presents a close research of the preseen and provides a step-by-step method of fixing the case.CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction. It vitamins the professional CIMA research platforms and CIMA Revision playing cards targeted only on utilising what has been learnt to passing the examination. CIMA examination perform Kits aid scholars arrange with self belief for examination day, and to cross the hot syllabus first time. * research of situations 2001-2005 taking the TOPCIMA examination* contains might 2005 Q&A
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Although some clubs had static membership remaining or even falling numbers Sparkle increased marketing spend to promote the brand name and run promotional events. At the end of 2002, Sparkle had 325,000 paying members. The brand name was widely recognised as a premier brand as a result of two main policies: • High standard of facilities and maintenance of equipment and staff. • Sparkle clubs value their members. Accounting information and performance measures Key non-financial performance measures: • • • • • Membership statistics Utilisation of facilities Number of staff employed Ratio of staff numbers to membership numbers of each club Average length of service for staff Key financial measures: • Growth in sales • Profitability • Return on capital employed IT is fairly unsophisticated in the company.
The key computational exhibits are (a) Valuation of Supermarket Groups B and D Do remember that all valuations are subjective in the real world, and most valuations of quoted companies are based on the market capitalisation plus a premium on acquisition. The absence of any forecast data makes other valuation models equally subjective. (b) Analysis of Global’s results The work done in analysing the pre-seen material can be brought in here – do remember to utilise the latest information in the unseen.
Starting off as a family grocery business in the early 20th century, it now owns a large number of high-street grocery stores. It was slow to develop self-service groceries, having always prided itself on quality personal customer service. However, recently customers see the lack of modernization as old-fashioned. Global found that its business model was incompatible with the societal changes that occurred after the Second World War. Customers wanted greater freedom of choice. Labour costs could be saved by making stores self-service.
CIMA Exam Practice Kit: Test of Professional Competence in Management (Cima Exam Practice Kit) by Geoffrey Little