how to study for cima management case study

How to Pass CIMA Case Study Exams: Detailed Guide to Success

This CIMA case study article shows you how to write an answer that puts you ahead of 90% of candidates, offers expert preparation tips, and increases your chances of obtaining your qualification.

1. How to Pass CIMA Case Study Exams: An Introduction to Our CIMA Exam Experience

In the last five years, we’ve helped over 10,000 CIMA students from 94 countries prepare for and pass their CIMA exams. In that time, VIVA’s tutors have seen every kind of exam answer you can imagine.

As an official CIMA tuition provider, we've seen everything; the good, the bad, and the downright baffling! But more importantly, we’ve also seen what works, and what definitely does not work.

In this article, we’ve compiled all of the key DOs and DON’Ts our CIMA tutors have gleaned from their years marking VIVA students’ CIMA mock exam answers. We see the same kinds of mistakes made over and over again. And the great news for you is — these mistakes can be very quickly rectified to help you pass your CIMA exams the first time around.

The Starting Point: What to Be Aware of before Learning More about CIMA Exam Strategies

The first step is being aware of what to avoid in CIMA exams.

This sets the foundation for you to go on refining and perfecting your approach. As in any other walk of life, perhaps the most important thing is to avoid doing foolish things rather than seeking perfection.

In the words of the very wise Charlie Munger: “It is remarkable how much long-term advantage people like us have gotten by trying to be consistently not stupid, instead of trying to be very intelligent.”

All the advice below comes directly from our CIMA case study professional tutors, who mark thousands of student scripts throughout the year.

If you wish to get your VIVA mock exam answers corrected, check out our CIMA course pages , where you can obtain professional marking services as part of the Elite Course.

2. What to Expect on Exam Day

Before we get into the meat of the matter, let’s just review what exactly you can expect to be presented with on exam day. (Feel free to skip on to the next section if you are already well acquainted with the Case Study exam format):

• You will be faced with 1 of 3 CIMA exam variants during any specific exam window (that's a total of 6 variants per pre-seen document under the 2019 CIMA syllabus)
• Each variant is broken down into timed sections (maximum of 5, minimum of 3)
• Each section will include either emails, records of conversations, schedules of information or combinations of all 3
• These give new information that leads on from the pre-seen document information
• Within each section, there will be a task or tasks for the candidate to complete (e.g. write a report, write sections of a report, write an email)
• These tasks might be embedded in the body of the email or conversation
• The task or tasks might include several different elements that pull from different pillars and competencies
• Candidates are NOT expected to perform any detailed calculations
• Each section will move through time (you cannot go back to a previous section once you move on to a subsequent section)

Of course, the best way to familiarise yourself with the real-life experience of a CIMA case study exam is to practice as many different mock exams as possible.

VIVA's OCS, MCS and SCS courses come with up to 5 different professionally prepared CIMA mock exams based on the current pre-seen, which you can practice online under timed exam conditions.

You’ll also want to review past CIMA exam variants to familiarise yourself with the different question styles that can come up.

However, there’s no substitute for timed practice based on the current pre-seen material – and that’s what you’ll get with us.

Source: Pexels

3. Reading the Question: Establishing the Case Study Exam Tasks and Requirements

One common error that our tutors' report is that students do not answer all the requirements included in the task.

In some cases, of course, this is simply down to the student not knowing how to answer the particular requirement. However, we have seen many scenarios in which students have simply missed the requirement due to not having read the question carefully enough!

Consider the sample below taken from a case study exam:

Here we have examples of what is sometimes called “triggers”. These are the places in the question where the requirements are explicitly stated.

Triggers are sometimes in the form of questions, sometimes not. Look out for phrases like “I need you to”, “I would welcome your suggestions for”, “Please draft”, and “Can you please include in your report”.

These are the sections that you really need to pay close attention to because it is there that you will be presented with the requirements.

As you can see in the screenshot above, there is one “task”, i.e., the report that you must draft. But the task has two requirements.

One is a comparison of financial performance and the other deals with the introduction of the balanced scorecard.

However, notice that each requirement contains several sub-requirements.

In the case of the first requirement, notice the “and.” You have to both “compare” and “analyse the implications.” Too many students will simply read the “Compare” part and completely pass over the analysis of the implications:

Likewise, in the case of the second requirement. There’s even more going on here, so you must pay close attention as you read through these “triggers.”

Not only do you have to offer your “suggestions for the other three quadrants,” but you also have to “explain why we have chosen the measures for each quadrant” and “ how they will influence behaviours in the company.”

All of these elements must be addressed to gain full marks.

But too often, students only pay attention to the first one or two. It is not necessarily the case that the first thing asked is the most important or even carries the most weight in terms of marks!

So, it’s essential that you carefully read these trigger sections thoroughly, making a note of each requirement as you go.

Another crucial point: answer the questions that have been asked!

This might seem obvious, but you'd be surprised how many students fail to do this. There are two main reasons students fail to answer the question asked:

(i) because they answer a question they wish they had been asked instead;

(ii) They don't read the trigger verbs carefully enough and misinterpret what is being asked.

The first reason has to do with the fact that sometimes, students will carefully prepare for particular kinds of questions during their exam preparation or practice. They will feel much more confident about some particular question types than others and will have prepared very effectively for those question types.

So strong is their hope that this kind of question will come up on exam day that when they read a question that is superficially similar, they will "shoehorn" their prepared answer into that question.

The result is an answer that is either only partly relevant or, in the worst case, utterly irrelevant to the question being asked!

So remember: don't let your hopes/preferences/strengths influence the kind of answer that you give. Allow the question to dictate what kind of answer you write.

The second reason students fail to answer the question asked is that they misinterpret a key term or phrase or forget what they were asked after they start writing. Consider the example below: ‍

In this example, an incorrect interpretation of the question might be to think about identifying the "limitations" or "drawbacks" of TQM, instead of the "obstacles" that might be encountered when implementing TQM.

The second part of the requirement is about how to overcome those obstacles. An incorrect interpretation might be "what the benefits of TQM would be, after implementing."

You can see that these are "similar" kinds of questions, but strictly speaking, they are different. So be very careful when reading the requirements or trigger sections that you identify the key verbs and key terms so you are certain that you are answering what is being asked.

A final point: ensure that your answers are in alignment with the question asked.

This is essentially about ensuring that you do not go off task as you write your answer - that your answer tracks the requirement and corresponds to each part of the requirement.

Too often, students go off task, padding or filling out their answers with irrelevant information. While writing each new paragraph, the key is to briefly refer back to the question and quickly ask yourself: "Is this relevant and contributing to answering the question?".

This is a good "check" to ensure you align your answers with the question.

4. Good Structure and Planning Can Help You Pass Your CIMA Case Study Exam

We really can’t overemphasize the importance of proper structure for your answers when it comes to achieving the required CIMA pass rates.

There are three main reasons why structure and careful planning is essential for getting your CIMA certificate:

1. It helps to ensure you have enough points raised to obtain top marks

2. It helps to prevent the duplication of content

3. It makes life easier for the marker – more precisely, it makes it easier for the marker to see that you have indeed addressed each requirement adequately, where you have done so, and how much you have written for each requirement. Consider good structure as being key to a more positive examiner experience.

If you clearly signal where each task starts and ends with headings and sub-headings and give each relevant point a full, separate paragraph, you will be making the examiner’s life easier (a happy examiner is likely to be more generous with marks!).

The post-exam reports ALWAYS mention the importance of structure. An orderly answer indicates an orderly and clear thought process behind your answer and shows evidence of planning.

5. Our Top Tips for CIMA Case Study Exam Structure and Planning

Firstly, a common question from students is: how do I know how many paragraphs to write for each task?

Now sometimes, we get lucky and a task or requirement will say something like: "Identify five risks..." or "Give three benefits...". In such questions, it's obvious how many paragraphs there should be!

For five risks, we will write five paragraphs, one for each risk. For the three benefits, we will write three paragraphs, one for each benefit.

Unfortunately, CIMA isn't always so generous! We are not always given the specific number of points explicitly. And so the question then becomes: how do we decide on the number of paragraphs to write?

The key is to look at the percentage of marks allocated for that particular task. CIMA now includes a percentage allocation for each task.

A good rule of thumb here is that for every 10% allocated to a particular task, you add one paragraph. So if a task is worth, say, 33%, you will write approximately three paragraphs. If a task is worth 60%, you will write about six paragraphs.

Note that this is a "rule of thumb." This, of course, isn't supposed to be a perfect formula, but rather a guideline to get you started.

There may be cases where four paragraphs are sufficient for a 60% task, if the paragraphs are long and substantial enough in terms of content . Nevertheless, this is a useful general guideline.

We recommend that you plan and structure your answers before you begin writing. 

However, many people lose valuable time at the beginning of each section planning their answers elaborately on the separate whiteboard provided on exam day. Instead, we recommend planning your answer within the answer box itself, not on the whiteboard or outside of the answer box.

A great way to plan on the fly is to work up a structure and fill in the gaps as you proceed. This forces you to get writing immediately, and by the time your structure is "filled out" the answer pretty much writes itself as you just go back and flesh out each heading and sub-heading:

Requirement A (this would correspond to the first requirement, so use an appropriate title, e.g., “Financial Performance”)

- Paragraph 1 (relates to first major point): idea 1, idea 2, idea 3 (If you have time, it’s worth emphasising the title of this key point by underlining it or putting it in bold, for example)

- Paragraph 2 (relates to second major point): idea 1, idea 2, idea 3

- Paragraph 3 (relates to third major point) etc etc: idea 1, idea 2, idea 3

Requirement B (this would correspond to the second requirement, e.g., "Balanced Scorecard")

…repeat as per above

TASK 2…repeat as per above

Remember, get straight to the point.

Write a 1-2 line introduction at the beginning of your answer, restating briefly what you were asked and the order in which you will address each point in the body of your answer.

Too many students waste time in their opening remarks repeating information we already know or rehearsing irrelevant information.

(You will see in VIVA’s model answers how short the introductions are -> you want to give yourself as much time and space as possible to demonstrate your knowledge and understanding! No marks are given for pleasantries).

It's also a good idea to have a "time plan" for each section of the exam. Now some students worry when they hear this: "ANOTHER PLAN!? Isn't that just going to waste even more of my time!?" 

But there is no need to worry here because a time plan is really very simple - but also crucially important! You need to know roughly how much time you can spend on each task so you don't run out of time!

The first thing to do is, note the length of time allocated per section. In the case of the OCS and MCS, that will typically be 45 minutes per section (with 4 sections in total).

In the case of the SCS, it will typically be 60 minutes per section (with 3 sections in total). The next thing to note is that not all of that time will be or can be spent literally answering the question.

Because, of course, some of that time will be needed for reading the question! So it's a good idea to deduct a short amount of time from the total allocated to a section and consider this your "reading time."

A good target is around 5 or 6 minutes maximum for reading the question. The amount left over after you deduct the reading time is the amount that you can allocate to actually writing your answer.

Now, remember: writing your answer should include the planning process. So you don't need to allocate a separate portion of time to the "planning." Consider planning and writing part of the whole answering process.

So after you deduct the reading time, you now need to decide how to allocate the "answer time."

And this is a relatively simple process. Note the percentages allocated to each task/subtask. Then use that to calculate that percentage of the answer time.

So, for example, let's say you have a section of 45 minutes. You deduct 5 minutes for reading time, which leaves 40 minutes.

Let's say there are two tasks: the first one is worth 60%, and the second one is worth 40%.

60% of 40 minutes is 24 minutes. 40% of 40 minutes is 16 minutes.

And there you have it! You would have 24 minutes to write your answer for the first task, and 16 minutes to write your answer for the second task.

7. A Quick Word on CIMA Case Study Answer Length

I'm sure you've all heard the cliche, "it's about quality, not quantity"!

Of course, there's a kernel of truth to that. But let's be realistic: you're not going to pass your exam if you write 2 lines of text, even if they're the best lines ever written by a CIMA student!

So the cliche only gets us so far. The reality is that markers consistently report that longer answers do tend to score higher marks. And that shouldn't be surprising. 

Other things being equal, the longer an answer is, the more likely it will contain more points - or more detailed points.

When it comes to the OCS and MCS exams, you should be aiming for a minimum of 2 pages, but ideally, 3 pages in a typical 45-minute section would be best if you want to score well.

Each relevant point you make should get a separate paragraph and be supported by examples, reference to the pre-seen and perhaps the real-life industry if applicable, and relevant theories from the Enterprise, Performance and Financial pillars.

In the case of the SCS exam , you should aim for a minimum of 2.5 pages, but ideally, 3.5 pages + in a typical 60-minute section if you want to score well.

8. What about the Content of Your CIMA Exam Answers?

Of course, we can’t tell you exactly what to write – that depends on the questions asked on the day! But there are some fundamental rules of thumb and principles that you should bear in mind.

(i) Justify and Explain

One very simple but crucial point is the following: you have to justify all your arguments and should explain technical terms.

Now that might appear obvious. But you’d be surprised how frequently students fail to do these basic things. And our tutors believe they know why.

This is the error of assuming that the marker will already know what you are talking about. The thing is, they probably will! But that’s not the point.

The point of the exam is to demonstrate your understanding!

So even if you think your marker will probably know what you mean, you should act as if they might not. Show them that you understand, and leave no room for doubt.

A good tip here is to try to really adopt the role that you have been assigned - and correspondingly, speak to the character whom you are addressing in the scenario as if they really are that person!

That way, you are more likely to consider terms they may not fully understand and give more comprehensive explanations of your arguments and conclusions.

Consider the following passage, which is taken verbatim from a past student’s mock exam answer for the Strategic Case Study of May 2018:

“Mr. Winston, however, may not understand the online streaming industry, where consumers just want to watch movies and tv series without interruptions of advertisements in between. His presence may also de-motivate other employees looking to grow within the business. The cultures may be different and it will take him a long time to get used to the streaming business.”

The student left it at that and then moved on to the following requirement. You should be able to see clearly what is wrong here, even without knowing what question was asked.

Each of the three sentences above could (and should have) been explained. Take the first. The obvious question is: why may Mr. Winston not understand the streaming industry?

Consider then the second sentence. The obvious question here is, why might his presence de-motivate other employees?

There’s a hint when he mentions other employees have been willing to “grow within the business,” but the student still fails to make his argument explicit.

What he might be trying to say is that, given that existing employees have grown with the business and have been loyal to the company for a long time, they might feel some resentment towards an external person being given a high-ranking position – instead of hiring from within the company.

But this is not what the student wrote. And so, he lost potential marks by not spelling it out. In the case of the final sentence, there are two more key points left undeveloped: in what way exactly may the cultures be different? And why might it take Mr. Winston a long time to get used to the business?

It’s clear that these points seemed obvious to the student, but he ultimately lost marks because he did not demonstrate understanding.

What you’ll often find is that, once you begin to explain something that seems to “go without saying,” you actually think of interesting points that you hadn’t considered before or that you had forgotten. You want to give yourself as much opportunity to make as many points as possible in support of your answer.

(ii) Give Specific Examples in Terms of the Pre-seen Company

It is not enough to simply define a theory or principle or even to explain a theory or principle in the abstract.

You have to apply it as well. What does that mean?

Basically, you have to be able to say why or how a particular theory/principle/method is relevant to the specifics of the unseen and pre-seen information.

Ask yourself: How can this theory be applied to the current case? What are some concrete examples of the abstract concepts I am using here in terms of the current company?

To follow my own advice, let’s look at another example from another real student’s answer. In this case, the student is asked to give examples for each category in a cost of quality report (OCS May 2018). The student’s answer to this requirement is as follows:

“A) Examples of costs to be included in each category of the report are as below:

1. Wastage of materials when errors are found.

2. Duplication of workload when errors are found

3. Damage to morale when work has to be repeated

1. Loss of consumer confidence

2. Damage to reputation

3. Cost of replacing the product

1. Invest in better-trained staff to ensure fewer errors in production.

2. Invest in higher quality materials to ensure the material doesn't fail.

3. investment in automating processes to reduce human error

1. Inspection of raw materials on arrival

2. Inspection of completed goods before they leave the factory

Notice that this segment of the answer is quite well-structured. The student uses headings and sub-headings and orders the answer logically.

However, the problem is that the student doesn’t actually give specific examples for each category that are derived from the company in question (a luxury bag manufacturer in this case).

Instead, she gives generic examples that could come from almost any company that manufactures any product. In this case, the student would need to provide specific examples.

So instead of simply saying “wastage of materials when errors are found,” the student should give concrete examples of errors that could occur in the context of this company, a luxury bag manufacturer. What kinds of materials are likely to be wasted? What kinds of errors might be found?

These are the kinds of questions you should be asking yourself when applying a particular theory or model to the current case. The marker needs to see that you can actually use the theories and models you have learned during your objective studies in a real-world scenario and in a realistic way.

This shows you’re ready for the real world as a management accountant! Simply giving generic examples that could equally well apply to any number of companies or scenarios is not sufficient to score full marks.

(iii) Avoid List-style Answers

Another common error is that students will give their answers in the form of bullet points.

Unfortunately, this is not what markers are looking for. It might seem neat and tidy and concise to you, but to a marker, it will simply give the impression of superficial engagement. Lists also give the impression that you are rushing through the answer.

Try to write your answers in prose style. It should be conversational but professional. You are trying to engage with and guide the fictional person who has asked for your assistance. Throwing a list of bullet points without elaboration will not be acceptable!

Now that’s not to say that you can’t use bullet points to structure your answers. But this is different from simply having a list of one-liners alongside bullet points.

You may organize your sub-headings in a bullet-point style, but what follows should be in prose style, with full sentences, explanations, examples and justifications.

9. Managing Technical CIMA Questions That Appear in Exams

Many students mistakenly believe that when it comes to more technical questions involving financial statements and “the numbers,” a different approach is necessary.

Students feel they need to spend much of their time performing calculations and showing off their ability to use various formulae from their objective studies. 

However, this is not the case. In fact, you are not expected to perform lengthy calculations when it comes to technical components in the case study exam. Instead, the extent to which you will be expected to demonstrate your technical capacities corresponds to the following:

You will need to be able to:

- explain how the content of a schedule/table/financial statement has been prepared

- interpret the solution from a schedule/table/financial statement

- interpret the information within the schedule/table/financial statement

- explain the accounting treatment for a certain type of transaction and the impact on the financial statements

The occasional basic calculation can be made to illustrate a point or to support your interpretation, but that interpretation should be written in prose form.

Markers do not want to see long strings of calculations and formulae without any written explanation or justification. If you do include calculations, keep them short, and focus instead on demonstrating your understanding through written means.

When it comes to a general approach to technical components, we recommend that you follow the order of operations indicated in the diagram below:

We've already dealt with structure above.

In terms of content, it's a good idea to start with the general theoretical and technical concepts/principles that you are going to be using in the requirement. You don't need to spend too long on this phase - you're not expected to give a complete, exhaustive abstract explanation of a model or theory.

Rather, give a short but jargon-free summary of the model or theory that you are making use of. You want to spend as much time on the application phase as possible. This is where you will demonstrate your deep theoretical understanding. 

Remember, markers want to see you applying your knowledge as if you were really working in this company, in the specified role, and charged with the tasks outlined in the exam .

Simply stating abstract principles would not be acceptable in the real world. Nor is it acceptable in the CIMA case study exam.

Finally, and ideally, you want to move beyond the narrow application of the relevant theory to the specifics of the case.

Markers like to see students adopt a wider perspective of the business and spell out some of the broader implications of your solution to the task/requirement.

It's a good idea here to stretch out your time horizon and consider second and third-order consequences of a particular action - positive or negative.  

Markers also like to see students derive conclusions and recommendations in questions where students are asked to consider advantages and disadvantages/risks and benefits of particular courses of action. This shows deeper engagement with the case and wider business awareness.

10. How to Pass CIMA: Key Takeaways for Upcoming Case Study Exams

When it comes to case study success, there are three really key components:  

1. Solid theoretical knowledge relating to objective subjects

2. Intimate knowledge of the pre-seen and some familiarity with industry trends

3. Excellent exam answer technique

Too many CIMA students get hung up on revising their objective test theory in the wrong way, i.e., committing theory to memory from their CIMA objective test textbook material. The result is less flexibility in producing answers to new problems.

A much better approach is to review key theories by applying each one to the specifics of the current pre-seen document.

In this way, you kill two birds with one stone, i.e., solid theoretical knowledge and intimate knowledge of the pre-seen.

Then it's all about honing your exam technique. The reality is, our markers report over and over again that the typical student's main problem often isn't so much their lack of theoretical knowledge (although that is sometimes definitely the case), as they cannot order their thoughts, apply their knowledge, and master their timing.

 When it comes to timing, there's no substitute for practice (all of VIVA's mocks can be taken in our online CIMA exam simulator under timed conditions).

If you combine practice with careful attention to the points listed above, you will likely write an exam answer that puts you ahead of 90% of CIMA students.

11. Get Ahead with VIVA Financial Tuition

It doesn't matter what kind of business career you're after, CIMA qualifications can unlock a brighter future.

Whether you aim to be a Chief Financial Officer or business owner, our CIMA exam tips and advice can get you where you want to go faster, and for a fraction of the cost of traditional tuition providers. Start your journey today and discover our range of CIMA courses .

Check out our market-leading Study Packs for the current Case Study. The packs include hours of high-quality video tuition by some of the world's leading CIMA experts, alongside mock exams modelled closely on the official CIMA exams and a whole range of support materials. You might also want to read: Working through your CIMA Case Study Course .

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The Self-Tailored Learning and Assessment Route

The self-tailored study and assessment route to completing the Professional Qualification is made up of nine subjects that are organised into three pillars and three levels.

The three pillars are designed to cover finance and a range of other business areas:

• The Enterprise Pillar - Develop and implement strategies
• The Performance Pillar - Track activities and ensure that strategies are realistic and effective
• The Financial Pillar - Prepare and understand financial statements to keep an eye on performance and inform company decisions

As you progress through the qualification, the content of each of the three levels encourage progressive, constant development of knowledge across the three pillars, ensuring you have the skills business need the most, positioning you to take on leadership roles within your organisation

Self-Tailored Learning and Assessment route structure

Nine subjects organised into three pillars and three levels

Objective Tests

Nine 90 minute computer-based and on-demand exams

Case Studies

You can take three three-hour exams at each level during four windows per year. You will need to pass all three objective tests (or have an exemption) before sitting the case study exam

Completion time

Three to four years

The Structure

The operational level.

At the Operational level, the focus is on short term decision making. Once you’ve completed it, you’ll be able to work with others in your organisation and use appropriate data and technology to translate medium term decisions into short term actionable plans.

Once you’ve finished the Operational level, you’ll be awarded the CIMA Diploma in Management Accounting (CIMA Dip MA).

Managing finance in a digital world

In this first subject of the Professional Qualification, you’ll learn about the central role that finance plays in an organisation, and how and why technologies used impact the finance function. 

You’ll learn how to use and examine data collected and processed by machines to create and preserve value for organisations. 

And you’ll get to know how the finance function is structured and shaped, and how it interacts with other parts of the organisation to achieve the objectives of the whole organisation.

Syllabus at a glance:

A. Role of the finance function

B. Technology in a digital world

C. Data and information in a digital world

D. Shape and structure of the finance function

E. Finance interacting with the organisation

Assessment: Objective Test

• Format: Computer Based
• Availability: Online and on-demand from the comfort of your own home or office or at any of the 5,500 Pearson VUE centres around the world
• Length: 90 minutes
• Questions: 60 objective test questions
• Marking: Computer marked
• Results: Provisional results available immediately followed by confirmation no more than 48 hours later

Management Accounting

Here, you’ll learn why costing is done and what it is used for, including appropriate costing methods and techniques and where digital costing might be used.

Then you’ll cover how budgets are prepared and implemented across the organisation and the impact these have. You’ll also learn how techniques are applied to ensure sound short term decision making against a backdrop of risk and uncertainty by using appropriate risk management tools.

A. Cost Accounting for decision and control

B. Budgeting and budgetary control

C. Short term commercial decision making

D. Risk and uncertainty in the short term

Financial Reporting

In your first Finance subject, you’ll find out who the regulators are, what they do and why and how regulations are applied.

You’ll learn how to prepare basic financial statements using financial reporting standards and how to distinguish between types of taxes, calculate corporation taxes and issues affecting taxation.

Finally, you’ll learn which tools are used to ensure that the organisation has enough cash to ensure its continuing operations.

A. Regulatory environment of financial reporting

B. Financial statements

C. Principles of taxation

D. Managing cash and working capital

• Format: Computer based

Operational Level Case Study

The case study exam tests the knowledge, skills and techniques that you’ve learned throughout the Operational level in a role simulation. You’ll be asked to respond to authentic work-based activities, mimicking a job role linked to the Operational level e.g. an entry-level finance professional.

Assessment: Case Study Exam

• Availability: Four windows each year (Feb, May, Aug, Nov) at any of the 5,000 Pearson VUE centres around the world or online at your home or office
• Length: 3 hours
• Questions: Role-based business simulations
• Marking: Human marked
• Results: Available around 6 weeks after the completion of the exam window

The Management Level

At the Management level, you’ll focus on translating long term decisions into medium term plans. Once you’ve completed it, you’ll be able to use data and relevant technology to manage organisational and individual performance, allocate resources to implement decisions; monitor and report implementation of decisions; as well as prepare and interpret financial statements to highlight business performance.

Once you’ve finished the Management Level, you’ll be awarded the CIMA Advanced Diploma in Management Accounting (CIMA Adv Dip MA).

Managing performance

You’ll learn the fundamentals of business subject and how new business and operating subjects can be developed to improve the performance of organisations.

Discover how different styles of leadership can be used to improve the performance of individuals to achieve organisational goals and how to use performance management concepts and techniques to implement strategies effectively and efficiently.

You’ll be able understand use of project management concepts and techniques useful in implementing strategies.

Syllabus at a glance 

A. Business subjects and value creation

B. Managing people performance

C. Managing projects

Advanced Management Accounting

You’ll learn how to use cost management, quality and process management and value management to provide organisations with cost advantage.

You’ll understand the criteria, process and techniques that are used to decide which projects to undertake, how to manage the performance of organisational units to ensure that they achieve their objectives.

Discover how to analyse risks and uncertainties that organisations face in the medium term, especially capital investment decision making, and how to manage those risks in the implementation of such decisions.

Syllabus at a glance

A. Managing the costs of creating value

B. Capital investment decision making

C. Managing and controlling the performance of organisational units

D. Risk and control

Advanced Financial Reporting

You’ll learn about sources and types of funds and how much they cost, as well as the key financial reporting standards on which financial statements will be based and the application of those standards to prepare group accounts.

You’ll also learn about the International Integrated Reporting Framework and its components and how to conduct analyses of financial statements and their limitations.

A. Financing capital projects

B. Financial reporting standards

C. Group accounts

D. Integrated reporting

E. Analysing financial statements

Management Level Case Study

The case study exam tests the knowledge, skills and techniques that you’ve learned throughout the Management level in a role simulation. You’ll be asked to respond to authentic work-based activities, mimicking a job role linked to the Management level e.g. a finance manager.

The Strategic Level 

The Strategic level focuses on long term strategic decision making. Once you’ve completed it, you’ll be able to support organisational leaders to craft strategy; evaluate and manage risks that might prevent organisations from successfully implementing strategy; value organisations; and source financial resources required to implement of strategy.

Strategic Management

You’ll learn about the foundation of strategic management and get an understanding of the dynamics of the organisational ecosystem and how it affects the strategy of the organisation.

Next, you’ll learn all about strategic choice and how options are generated, linking them to the purpose, values and vision of the organisation and how the options are evaluated, chosen and integrated to form the strategy of the organisation.

You’ll cover how strategy is implemented, how implementation objectives are achieved and how change is managed.

And you’ll learn about the different technologies that underpin digital transformation and various elements of digital strategy.

A. The Strategy process

B. Analysing the organisational ecosystem

C. Generating strategic options

D. Making strategic choices

E. Strategic control

F. Digital strategy

Risk Management

How to identify, evaluate and manage enterprise risks.

Where strategic risks emanate from, how to evaluate them and understand how oversight of these risks is critical to the governance of the organisation.

How internal controls can be used effectively in the risk management process and how to identify, analyse, remedy and report strategic risks including cyber risks.

A. Enterprise risk

B. Strategic risk

C. Internal controls

D. Cyber risk

Financial Strategy

You’ll learn about the different strategic financial objectives and policy options that are open to organisations.

Next, you’ll cover the types of funds available to organisations to finance the implementation of their strategies, including where and how they access these funds at the right time, in the right quantities and at the right cost.

Then you’ll move onto the sources of financial risk, how to evaluate and manage financial risk appropriately, and techniques in business valuation to assess whether a company has created and preserved value within the organisation.

Finally, you’ll learn the valuation techniques to calculate the value of organisations and the conditions applicable for such calculations, especially intangibles in the digital world. You’ll learn how to report intangible value and their drivers in integrated reporting.

A. Financial policy decisions

B. Sources of long term funds

C. Financial risks

D. Business valuation

Strategic Level Case Study

The case study exam tests the knowledge, skills and techniques that you’ve learned throughout the Strategic level in a role simulation. You’ll be asked to respond to authentic work-based activities, mimicking a job role linked to the Strategic level e.g. a senior finance manager.

Assessment of Practical Experience Requirements (PER)

Once you complete the Strategic level, your last step before earning the CGMA designation and becoming a CIMA member is to demonstrate that you have a minimum of three years’ relevant work experience (this can be accumulated before, during and after your studies). Your experience is assessed through the Practical Experience Requirements (PER) application.

Award: 

The Chartered Global Management Accountant (CGMA) designation and membership of The Chartered Institute of Management Accountants (ACMA or FCMA).

What study methods can you use?

Your learning is supported with over 60 hours of on-demand video., tuition provider courses.

If you like to learn with others, appreciate the support of having a tutor on -hand and benefit from the structure of the formal study, look at signing up with a tuition provider. You’ll find online-only courses, classroom, and a mixture of both. Costs will vary between providers, so check with them directly for information on fees.

Distance learning

Want to study in your time, on your terms? Choose when and where you study with CIMAstudy.com — the only online learning resource reviewed and approved by CIMA, delivered in partnership with Kaplan. Costs vary depending on the level of the course you’re taking: check the breakdown of fees on CIMAstudy.com.

Online and distance learning with CIMAstudy.com

CIMAStudy.com is the only online learning resource reviewed and approved by CIMA, delivered in partnership with Kaplan. It’s ideal if you live somewhere with little or no tuition provision, or if you prefer to self-study at your own pace.

Can’t decide?

Whatever your learning style, the CGMA Study Hub is your go-to resource. With articles, webcasts, videos, and access to all CIMA- approved study products, you’ll find a study aid that works for you. There’s even a well-being section to help you through your studies, with resources on everything from exam nerves to getting motivated.

Which learning and assessment route should I take?

Shape your studies how you want, using a tuition provider or opting to self-study, or enrol on the CGMA Finance Leadership Programme for a fully guided study experience.

Am I eligible for exemptions? 

If you have a degree or a qualification, you might be exempt from certain Certificate in Business Accounting or CGMA Professional Qualification exams. That means you could qualify sooner than you think.

Start your registration

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CIMA Management Case Study (MCS)

Our Management Case Study materials are all written by subject matter experts who know what works for students, following extensive research into different learning styles.

Familiarisation Workbook

The online Familiarisation Workbook focuses on the pre-seen information provided by CIMA and includes in-depth analysis of the data specific to each live case.

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View key dates to help you plan your studies. Plan your CIMA’s CGMA® exams. On-demand tests are available all year. There are four windows a year when you can sit the Case Study Exams (February, May, August, and November).

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CIMA Management Case Study

Theory revision series

In our post-exam surveys after almost every management case study exam, students tell us they wish they’d spent MORE time revising the theory from their E2, F2 and P2 exams.

For many students, it’s been months (if not years) between them passing their objective test exams and attempting the case study – a lot of time for their knowledge to slip!

And yet, to revise all three subjects in full is nigh on impossible when you also have to understand the pre-seen and master your case study technique too.

Our aim is to save you time and make your life easier!  We have examined the last 8 years of case studies to work out what theory tends to come up regularly and what rarely comes up at all, and summarised all the key examinable topics in a clear and simple way in our revision texts and videos.

Our MCS theory revision series: + Covers all the most important theory that you need to know for the case study exams + Converts the key content from over 1,200 pages of syllabus study texts into just 453 pages + Condenses the theory into manageable chunks, with around 26 hours of video to watch + Gives you the platform to successfully apply the syllabus theory to the pre-seen company and the un-seen exam scenarios

Find out exactly what’s covered and take a look at our samples from the theory revision series below.

“I couldn’t recommend Astranti enough. I used them throughout my case study preparations and found their materials prepared me so well for the exams, meaning I was confident in all aspects from exam technique to theory to case study analysis.”

CIMA Case Study Student , January 2024

“I have completed CIMA’s MCS and SCS with Astranti and have passed them both at first attempt. Great Customer Service, Course Structure is Excellent. Mocks and Theory Revision Kits are the best feature of the course.”

CIMA Qualified , April 2022

Learn what it takes to pass

Focus on the key topics you’re most likely to be tested on

Refresh your syllabus knowledge with help from our tutors

Clear and simple examples bring each topic to life

Reduce revision time

Avoid rereading the full E2, F2 and P2 study texts

Save yourself time and focus on the most important topics

Revise from one place, using our study texts or videos

Switch up your learning

Watch the videos, download the audio or print the study texts

Cement your knowledge in the way that suits you

Content is split into manageable chunks to make things easier

Take a look for yourself…

Part 1 – Key theory from CIMA E2

Part 1 - What's covered?

• Chapter 1: The elements of business models
• Chapter 2: Management and leadership
• Chapter 3: Culture and conflict
• Chapter 4: The management of groups
• Chapter 5: Project management

Total video running time: 8 hours

Part 2 – Key theory from CIMA F2

Part 2 - What's covered?

• Chapter 1: Long-term finance
• Chapter 2: Group accounts
• Chapter 3: Foreign currency transactions
• Chapter 4: IFRS 15 revenue
• Chapter 5: IFRS 38 intangible assets
• Chapter 6: Provisions and contingencies

Total video running time: 9 hours

Part 3 – Key theory from CIMA P2

Part 3 - What's covered?

• Chapter 1: Investment appraisal
• Chapter 2: Activity based management
• Chapter 3: Cost planning
• Chapter 4: Cost management
• Chapter 5: Product life cycle and pricing strategies
• Chapter 6: Risk management
• Chapter 7: Performance evaluation
• Chapter 8: Performance measurement in responsibility centres
• Chapter 9: Transfer pricing

Total video running time: 9.5 hours

What our students have to say…

Please see our  testimonials page  for our latest student reviews. Here are a couple of examples:

“I have completed CIMA’s MCS and SCS with Astranti and have passed them both at first attempt.

Great Customer Service, Course Structure is Excellent. Mocks and Theory Revision Kits are the best feature of the course.”

“I have purchased the theory revision series for Management Case Study and now Strategic. Very informative and provides useful scenarios you can expect to see in the exams as well as gaining an understanding of how to build application marks in case studies.

I passed MCS first time with the help of this, so I’ve purchased in again for SCS. Fingers crossed! Would highly recommend this revision series. Thank you!”

Passed CIMA MCS , October 2021

Purchase the theory revision series

The Theory Revision Series is also part of our MCS Premium Course. Head to the course page to find out more.

MCS Theory Revision Series £165

To qualify for the pass guarantee you need to ensure you complete ALL of the following steps. Failure to complete all of these steps will mean you will not qualify.

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Select your Management subject

The Management level is the second level of CIMA’s CGMA® Professional Qualification, and focuses on translating long-term decisions into medium-term plans.

For the objective tests choose between CIMA Study and CIMA Study Prime

E2 Managing Performance

You’ll learn about the mechanisms to implement decisions and manage people performance. You’ll learn how business models can be used as a framework to create value, how different styles of leadership can be used to improve the performance of individuals so they can achieve organisational goals and how to use project management concepts and techniques to implement strategies effectively and efficiently.

Business models and value creation - 30%

• Explain the ecosystems of organisations
• Explain the elements of business models
• Analyse new business models in digital ecosystems

Managing people performance - 40%

• Compare and contrast different types of leadership and management styles.
• Analyse individual and team performance.
• Explain how to manage relationships.

Managing projects - 30%

• Describe the concepts and phases of projects.
• Apply tools and techniques to manage projects.
• Explain the concepts of project leadership.

How to book an exam:

Dates and locations:, scheduling:, exam structure:.

Objective tests consist of short multiple choice questions, number entry questions, drag and drop questions and other formats. For information about results visit the CIMA website .

The three objective tests within the Management Level can be sat in any order. You must pass (or be exempt from) each of these objective tests before you can move onto the case study exam. When you have passed the case study exam you can move onto the Strategic Level.

CIMA membership:

You must have completed the Operational Level before progressing on to the Management Level. Degree students may qualify for exemptions from the Management Level depending on the content of your degree. More about exemptions .

2019 syllabus

P2 advanced management accounting.

You’ll learn how costs and their drivers are used to analyse, plan and manage costs to support the organisation strategy, with a long term focus. You’ll also learn about risks with decision-making.

Managing the costs of creating value - 20%

• Apply cost management and cost transformation methodology to manage costs and improve profitability.
• Compare and contrast quality management methodologies.
• Apply value management techniques to manage costs and improve value creation.

Capital investment decision-making - 35%

• Apply the data required for decision-making.
• Explain the steps and pertinent issues in the decision-making process.
• Apply investment appraisal techniques to evaluate different projects.
• Discuss pricing strategies.

Managing and controlling the performance of organisational units - 30%

• Analyse the performance of responsibility centres and prepare reports.
• Discuss various approaches to the performance and control of organisations.
• Explain the behavioural and transfer pricing issues related to the management of responsibility centres.

Risk and control - 15%

• Analyse risk and uncertainty associated with medium-term decision-making.
• Analyse types of risk in the medium term.

F2 Advanced Financial Reporting

Building on knowledge gained in F1, you’ll learn how to source the long-term finance needed for operations like capital investments. You’ll learn about group accounting, and using financial statements to provide insights.

Financing capital projects - 15%

• Compare and contrast types and sources of long-term funds.
• Calculate cost of long-terms funds.

Financial reporting standards - 25%

• Explain relevant financial reporting standards for revenue, leases, financial instruments, intangible assets and provisions.
• Explain relevant financial reporting standards for group accounts.

Group Accounts - 25%

• Prepare group accounts based on IFRS.
• Discuss additional disclosure issues related to the group accounts.

Integrated Reporting - 10%

• Discuss the International (IR) Framework activities.
• Explain the Six Capitals of Integrated Reporting.

Analysing financial statements - 25%

• Analyse financial statements of organisations.
• Recommend actions based on insights from the interpretation of financial statements.
• Discuss the limitations of the tools used for interpreting financial statements.

CS Case Study

In an increasingly digital world, rapid changes in technology are creating challenges for the business models of organisations. It is also making it difficult for business leaders and employees to create and preserve sustainable value. Against this digital backdrop, it is imperative that finance professionals possess relevant technical skills, a sound understanding of their organisation, as well as the ability to influence and lead people. This will make them capable of providing the insight their organisations need to craft and successfully execute their strategies. 

The 2019 syllabus continues to bridge the skills gap of newly qualified finance professionals worldwide, meeting the employability needs of both business and people. In designing the syllabus, we set out to enhance the relevance of the syllabus to employers; ensure the rigour of the related examinations and align the learning experience of candidates to the real world.

The case study is designed to bring together the knowledge learnt at the objective test levels. The case study exam is tested using core syllabus areas designed to reflect the daily tasks expected of a finance professional at the relevant exam level.

The Management level focuses on translating long term decisions into medium term plans. Candidates will be able to use data and relevant technology to manage organisational and individual performance, allocate resources to implement decisions; monitor and report implementation of decisions; as well as prepare and interpret financial statements to show performance.

At the Management level, the role simulated is that of a finance manager. The capstone Case Study Examination provides a simulated context allowing candidates to demonstrate that they have acquired the required knowledge, skills, techniques and the mindset required for that role.

For further details please follow the examination blueprints .

Please note that in order to sit the case study exam, you will need to have passed all of the Management level objective tests.

Case study exams can be sat at a Pearson Vue centre, or remotely at home. Find your nearest Pearson VUE centre .

Case study exams are across a three day period four times a year - February, May, August, and November. For these dates visit the CIMA website .

You must pass (or be exempt from) all three Management Level objective tests before you can move onto the case study exam. If you have sat exams that you feel may give you exemptions from the case study please check with CIMA. Full details can be found here .

When you have passed the case study exam you can move onto the Strategic Level.

Why choose CIMA Study Prime ?

The Prime course has been designed having listened to student feedback. It offers additional support in 3 key areas:

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Business process reengineering (BPR) is the radical redesign of core business processes to achieve dramatic improvements in performance, efficiency and effectiveness. BPR examples are not one-time projects, but rather examples of a continuous journey of innovation and change focused on optimizing end-to-end processes and eliminating redundancies. The purpose of BPR is to streamline  workflows , eliminate unnecessary steps and improve resource utilization.

BPR involves business process redesign that challenges norms and methods within an organization. It typically focuses on achieving dramatic, transformative changes to existing processes. It should not be confused with  business process management (BPM) , a more incremental approach to optimizing processes, or business process improvement (BPI), a broader term that encompasses any systematic effort to improve current processes. This blog outlines some BPR examples that benefit from a BPM methodology.

BPR emerged in the early 1990s as a management approach aimed at radically redesigning business operations to achieve business transformation. The methodology gained prominence with the publication of a 1990 article in the Harvard Business Review, “Reengineering Work: Don’t Automate, Obliterate,” by Michael Hammer, and the 1993 book by Hammer and James Champy, Reengineering the Corporation . An early case study of BPR was Ford Motor Company, which successfully implemented reengineering efforts in the 1990s to streamline its manufacturing processes and improve competitiveness.

Organizations of all sizes and industries implement business process reengineering. Step 1 is to define the goals of BPR, and subsequent steps include assessing the current state, identifying gaps and opportunities, and process mapping.

Successful implementation of BPR requires strong leadership, effective change management and a commitment to continuous improvement. Leaders, senior management, team members and stakeholders must champion the BPR initiative and provide the necessary resources, support and direction to enable new processes and meaningful change.

Streamlining supply chain management

Using BPR for supply chain optimization involves a meticulous reassessment and redesign of every step, including logistics, inventory management and procurement . A comprehensive supply chain overhaul might involve rethinking procurement strategies, implementing just-in-time inventory systems, optimizing production schedules or redesigning transportation and distribution networks. Technologies such as supply chain management software (SCM), enterprise resource planning (ERP) systems, and advanced analytics tools can be used to automate and optimize processes. For example, predictive analytics can be used to forecast demand and optimize inventory levels, while blockchain technology can enhance transparency and traceability in the supply chain.

• Improved efficiency
• Reduced cost
• Enhanced transparency

Customer relationship management (CRM)

BPR is a pivotal strategy for organizations that want to overhaul their customer relationship management (CRM) processes. Steps of business process reengineering for CRM include integrating customer data from disparate sources, using advanced analytics for insights, and optimizing service workflows to provide personalized experiences and shorter wait times.

BPR use cases for CRM might include:

• Implementing integrated CRM software to centralize customer data and enable real-time insights
• Adopting omnichannel communication strategies to provide seamless and consistent experiences across touchpoints
• Empowering frontline staff with training and resources to deliver exceptional service

Using BPR, companies can establish a comprehensive view of each customer, enabling anticipation of their needs, personalization of interactions and prompt issue resolution.

• 360-degree customer view
• Increased sales and retention
• Faster problem resolution

Digitizing administrative processes

Organizations are increasingly turning to BPR to digitize and automate administrative processes to reduce human errors. This transformation entails replacing manual, paper-based workflows with digital systems that use technologies like Robotic Process Automation (RPA) for routine tasks.

This might include streamlining payroll processes, digitizing HR operations or automating invoicing procedures. This can lead to can significant improvements in efficiency, accuracy and scalability and enable the organization to operate more effectively.

• Reduced processing times
• Reduced errors
• Increased adaptability

Improving product development processes

BPR plays a crucial role in optimizing product development processes, from ideation to market launch. This comprehensive overhaul involves evaluating and redesigning workflows, fostering cross-functional collaboration and innovating by using advanced technologies. This can involve implementing cross-functional teams to encourage communication and knowledge sharing, adopting agile methodologies to promote iterative development and rapid prototyping, and by using technology such as product lifecycle management (PLM) software to streamline documentation and version control.

BPR initiatives such as these enable organizations to reduce product development cycle times, respond more quickly to market demands, and deliver innovative products that meet customer needs.

• Faster time-to-market
• Enhanced innovation
• Higher product quality

Updating technology infrastructure

In an era of rapid technological advancement, BPR serves as a vital strategy for organizations that need to update and modernize their technology infrastructure. This transformation involves migrating to cloud-based solutions, adopting emerging technologies like artificial intelligence (AI) and machine learning (ML) , and integrating disparate systems for improved data management and analysis, which enables more informed decision making. Embracing new technologies helps organizations improve performance, cybersecurity and scalability and positioning themselves for long-term success.

• Enhanced performance
• Improved security
• Increased innovation

Reducing staff redundancy

In response to changing market dynamics and organizational needs, many companies turn to BPR to restructure their workforce and reduce redundancy. These strategic initiatives can involve streamlining organizational hierarchies, consolidating departments and outsourcing non-core functions. Optimizing workforce allocation and eliminating redundant roles allows organizations to reduce costs, enhance operational efficiency and focus resources on key priorities.

• Cost savings
• Increased efficiency
• Focus on core competencies

Cutting costs across operations

BPR is a powerful tool to systematically identify inefficiencies, redundancies and waste within business operations. This enables organizations to streamline processes and cut costs.

BPR focuses on redesigning processes to eliminate non-value-added activities, optimize resource allocation, and enhance operational efficiency. This might entail automating repetitive tasks, reorganizing workflows for minimizing bottlenecks, renegotiating contracts with suppliers to secure better terms, or by using technology to improve collaboration and communication. This can enable significant cost savings and improve profitability.

• Lower costs
• Enhanced competitiveness

Improving output quality

BPR can enhance the quality of output across various business processes, from manufacturing to service delivery. BPR initiatives generally boost key performance indicators (KPIs).

Steps for improving output quality involve implementing quality control measures, fostering a culture of continuous improvement, and using customer feedback and other metrics to drive innovation.

Technology can also be used to automate processes. When employees are freed from distracting processes, they can increase their focus on consistently delivering high-quality products and services. This builds customer trust and loyalty and supports the organization’s long-term success.

• Higher customer satisfaction
• Enhanced brand image

Human resource (HR) process optimization

BPR is crucial for optimizing human resources (HR) processes. Initiatives might include automating the onboarding process with easy-to-use portals, streamlining workflows, creating self-service portals and apps, using AI for talent acquisition , and implementing a data-driven approach to performance management.

Fostering employee engagement can also help attract, develop and retain top talent. Aligning HR processes with organizational goals and values can enhance workforce productivity, satisfaction and business performance.

• Faster recruitment cycles
• Improved employee engagement
• Strategic talent allocation

The following case study examples demonstrate a mix of BPR methodologies and use cases working together to yield client benefits.

Bouygues becomes the AI standard bearer in French telecom

Bouygues Telecom , a leading French communications service provider, was plagued by legacy systems that struggled to keep up with an enormous volume of support calls. The result? Frustrated customers were left stranded in call lines and Bouygues at risk of being replaced by its competitors. Thankfully, Bouygues had partnered with IBM previously in one of our first pre- IBM watsonx™ AI deployments. This phase 1 engagement laid the groundwork perfectly for AI’s injection into the telecom’s call center during phase 2.

Today, Bouygues greets over 800,000 calls a month with IBM watsonx Assistant™, and IBM watsonx Orchestrate™ helps alleviate the repetitive tasks that agents previously had to handle manually, freeing them for higher-value work. In all, agents’ pre-and-post-call workloads were reduced by 30%. 1 In addition, 8 million customer-agent conversations—which were, in the past, only partially analyzed—have now been summarized with consistent accuracy for the creation of actionable insights.

Taken together, these technologies have made Bouygues a disruptor in the world of customer care, yielding a USD 5 million projected reduction in yearly operational costs and placing them at the forefront of AI technology. 1

Finance of America promotes lifetime loyalty via customer-centric transformation

By co-creating with IBM, mortgage lender Finance of America was able to recenter their operations around their customers, driving value for both them and the prospective home buyers they serve.

To accomplish this goal, FOA iterated quickly on both new strategies and features that would prioritize customer service and retention. From IBM-facilitated design thinking workshops came roadmaps for a consistent brand experience across channels, simplifying the work of their agents and streamlining the application process for their customers.

As a result of this transformation, FOA is projected to double their customer base in just three years. In the same time frame, they aim to increase revenue by over 50% and income by over 80%. Now, Finance of America is primed to deliver enhanced services—such as debt advisory—that will help promote lifetime customer loyalty. 2

Business process reengineering (BPR) with IBM takes a critical look at core processes to spot and redesign areas that need improvement. By stepping back, strategists can analyze areas like supply chain, customer experience and finance operations. BPR services experts can embed emerging technologies and overhaul existing processes to improve the business holistically. They can help you build new processes with intelligent workflows that drive profitability, weed out redundancies, and prioritize cost saving.

1. IBM Wow Story: Bouygues Becomes the AI Standard-Bearer in French Telecom. Last updated 10 November 2023.

2. IBM Wow Story: Finance of America Promotes Lifetime Loyalty via Customer-Centric Transformation. Last updated 23 February 2024.

Explore IBM Business Process Reengineering services

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• DOI: 10.55041/ijsrem28211
• Corpus ID: 267048425

A Case Study on the Impact of Brand Image on Customer Buying Behaviour with Special Reference to Nilgiris Supermarket in Mangalore

• Harish S. Pai
• Published in INTERANTIONAL JOURNAL OF… 15 January 2024

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