CIMA E1 case studies
CIMA E1 · Put your knowledge to work in context.
CIMA E1 is one of the subjects at the Operational level of the CIMA Professional Qualification, the management accounting route offered by AICPA & CIMA. The Operational level sits at the start of the professional qualification, and the site describes the wider CGMA qualification as a path for management accountants, framed around resources, career development tools and insights that help drive business performance and strategic decision-making. The CIMA E1 case studies are 5 cases and about 4,232 words.
1Meridian Retail Group: sequencing a shared service centre after three acquisitions
Meridian Retail Group has made three acquisitions in four years. Each business still runs its own ERP: one on Sage 200, one on SAP Business One, and one on a legacy AS/400 system that only two staff can maintain.
956 words, about 5 min2Northbridge Insurance: RPA business case, bot controls and an unrealistic deadline
Northbridge Insurance writes commercial policies through 26 broker and carrier accounts. A team of 14 reconciles premium, commission and claims cash, spending about 22,000 hours a year.
879 words, about 4 min3Calder Manufacturing: four gross margins and one board decision
Calder Manufacturing runs eight plants and reports to the board nine days after month-end. At the last board meeting the plant directors and group finance presented four different figures for gross margin, ranging from 29.8% to 34.2%.
674 words, about 3 min4Trent Logistics: ransomware three days before a payment run
Trent Logistics is a £340m turnover haulier. At 16:40 on a Friday, staff report that files on the finance shared drive will not open, and a ransom note demands 40 bitcoin, worth roughly £900k.
986 words, about 5 min5Lumen Software: a churn model, a data broker and a discount-happy sales team
Lumen Software sells subscriptions to mid-market customers. The chief revenue officer has asked the finance business partner to build an account-level churn risk score for the CRM by next quarter, with a £120k budget.
737 words, about 4 min