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The Strategic Cost & Performance Management exam builds upon the skills and knowledge examined in the CA Inter papers.
At CA Final level it will be expected to demonstrate an integrated knowledge of the subject and ability to relate to the technical understanding of subject
The below chart will provide the links between this exam and other exams preceeding or following it.
Weightage
Weightage is an important part for the exam preparation.
Question paper should be in accordance with the skill wise and part wise weightage given in curriculum of the subject.
Part-A |
Strategic Cost Management |
Assessment in this paper is by way of Case Scenario based MCQs. Part A and Part B carry EQUAL Section-wise Weightage |
Part-B |
Strategic Performance Management |
Syllabus
Part – A
Strategic Cost Management
Part – B
Strategic Performance Management
Prescribed Skill Assessment Weightage
Level-1 |
Comprehension & Knowledge |
5%-10% |
Level-2 |
Analysis & Application |
60%-70% |
Level-3 |
Evaluation & Synthesis |
25%-30% |
Skill Assessment Level
LEVEL-1 Comprehension and Knowledge |
LEVEL-2 Application and Analysis |
LEVEL-3 Evaluation and Synthesis |
§ Retention and recall of Knowledge. § Understanding of major management accounting theories. § Use of knowledge and techniques in new but familiar situations. § KEY VERBS – o Define o Describe o Distinguish o Explain o Identify o Illustrate o List o State o Outline o Understand o Recognise |
§ Using relevant concepts and theories. § Analysis of unfamiliar situations to solve problems. § Recognition of tricky or hidden info patterns and trends within financial and non-financial information in order to identify root causes and find evidence to support judgments. § KEY VERBS o Apply o Calculate o Demonstrate o Determine o Perform o Prepare o Reconcile o Record o Use o Conduct o Analyse o Discuss o Compare and Contrast o Develop o Examine o Monitor o Prioritise o Produce o Align o Communicate |
§ Evaluation is the examination or assessment of problems and use of judgement to get conclusions. § Synthesis involves integration of data and information by identifying and segregating relevant and irrelevant facts. § Use of reasoned argument to infer and make judgments. § Presentation and justification of valid recommendations. § KEY VERBS o Advise o Evaluate o Recommend o Review o Select o Assess |
[MEMORY BASED] |
[APPLICATION BASED] |
[JUDGEMENT BASED] |
Format of the exam
This exam will contain three sections: Section A, Section B and Section C.
Section A
This section of the exam contains four cases comprising a ‘scenario’ which relates to
six objective type questions, each worth 2 marks.
This section of the exam contains four cases comprising a ‘scenario’ which relates to
four objective type questions, each worth 2 marks.
This section of the exam contains two cases comprising a ‘scenario’ which relates to
three objective type questions, each worth 2 marks. AND
In addition, this section of the exam also contains two cases comprising a ‘scenario’ which relates to two objective type questions, each worth 2 marks.
SPECIMEN EXAM
Time allowed: 3 hours.
This exam is divided into three sections:
Section A
All questions are compulsory
References:
https://1fin.in/SetA
https://1fin.in/SetB
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