2019 CIMA Professional Qualification MCS Level Performance Descriptors
2019 CIMA Professional Qualification MCS Level Performance Descriptors
The presentation of results and feedback for the 2019 CIMA professional qualification case study exams has changed. This is to
align with the exam blueprints that have been developed and, most importantly, provide candidates with more meaningful feedback
to better support future study and exam preparation.
1 and 2 above are unchanged from the 2015 professional qualification case study exams. However, the feedback you will receive
has changed. Feedback on performance will be given by the core activities which are defined in the exam blueprints. These core
activities are a clear expression of the job tasks that are simulated in the case study exam so feedback on how you performed in
each of these allows you to better understand your strengths and weaknesses and decide what to work on in the future.
Since there is now no requirement to meet a minimum threshold for each core activity (as there was for the previous competencies
and integration), feedback by core activity can be better aligned to the overall passing standard for the exam and the feedback you
receive will be directly related to the overall passing standard for the exam form you sat.
Altogether, the result and feedback format provides improved, actionable information for candidates.
Performance descriptors for core activities
You will be given feedback as to whether or not you met the exam level passing standard for each core activity.
Performance descriptors for each core activity of the Management Level case study can be found below. They state the
characteristics and level of achievement that candidates who met the passing standard would generally demonstrate.
Note: all core activities will be assessed in each form of the exam in line with the weightings published in the exam blueprint. A
sample of related assessment outcomes will be tested. For more details, see the examination blueprint.
They are best used in conjunction with the exam blueprint and all other study resources available for the case study exams.
When preparing for the exam, you can use these performance descriptors to benchmark your performance and see what you
need to achieve to become “exam ready”.
If you have performed well across all core activities, the performance descriptors will highlight what you should continue to do and
which skills you can build on for future exams.
If you have not reached the passing standard for one or more core activity, the performance descriptor provides guidance on the
minimum level of performance you will need to achieve in order to meet the passing standard and will help guide further study.
Management case study exam performance descriptors
Core activity Assessment outcome If you met the exam level passing standard for each of
the core activities, you can generally be described using
some or all of the following characteristics:
A. Evaluate 1. I can select appropriate capital investment • Demonstrates technical understanding of the
opportunities to add appraisal techniques and apply them in models and techniques that are used to add
value order to support capital investment value.
decisions, including product/ service • Communicates business recommendations
development, digital transformation and their justification clearly.
projects and acquisitions. • Applies professional judgement in offering
2. I can identify and use relevant digital data advice and recommendations to senior
sources to assist in capital investment management.
decisions. • Demonstrates understanding of the business
3. I can explain which pricing strategies are model and its environment, including digital
appropriate. ecosystems and disruptive businesses, and
4. I can select and implement suitable can support senior management in decision
business models that will create value for making.
stakeholders, including business models in • Applies professional scepticism to the
the context of digital ecosystems. evaluation of opportunities and the
5. I can analyse the impact of disruptive and evaluation of proposals.
digital operating business models in the • Demonstrates business awareness in
context of digital ecosystems. selecting and applying techniques and
6. I can explain the relevance of weighted models with a view to adding value.
average cost of capital.
B. Implement senior 1. I can apply appropriate project • Communicates potential planning problems
management decisions management tools and techniques to with clarity and provides clear and relevant
effectively manage projects at the advice.
appropriate stage in the project life cycle. • Demonstrates leadership when advising on
2. I can identify the key project personnel, the creation and management of teams.
explain their responsibilities and set • Applies some professional judgement in the
appropriate performance measures. efficient financing and implementation of
3. I can select and apply suitable tools and senior management decisions and in the
techniques for managing risk and identification and evaluation of risks and
uncertainty in capital projects. concerns.
4. I can select suitable financing sources and • Demonstrates business awareness in
explain the characteristics of the different planning and executing the implementation
types of funding. of senior management decisions.
5. I can recognise the characteristics of high • Demonstrates technical understanding of
performing teams. project management tools and techniques.
C. Manage 1. I can advise on the measurement, analysis • Communicates performance and the
performance and costs and reporting on the performance of implications of performance measures for
to aid value creation responsibility centres. motivation in a clear and logical manner.
2. I can analyse the processes needed to • Applies professional scepticism to the
ensure employee engagement, measurement of performance and the
empowerment and alignment to enhance analysis of reported performance.
individual and team performance. • Demonstrates leadership, professionalism
3. I can compare leadership styles and and professional judgement when advising
identify the most appropriate style to use. on the management and direction of
4. I can use appropriate cost management individuals and teams.
and cost transformation techniques to
manage costs and improve profitability.
5. I can identify and apply appropriate quality • Applies professionalism and professional
management techniques to enhance judgement to the analysis and reporting of
value. risk.
6. I can identify and apply value • Demonstrates business awareness in
management techniques to enhance recommendations relating to the
value. management of costs, quality and value.
7. I can apply the techniques that quantify • Demonstrates technical understanding of
and present risk to stakeholders. cost management, cost transformation and
value management techniques.
D. Measure 1. I can select and apply suitable tools and • Demonstrates technical knowledge of
performance techniques for managing risk and relevant accounting standards and of
uncertainty associated with performance accounting ratios.
related issues. • Communicates financial information clearly
2. I can select and apply suitable tools and and in accordance with established
techniques for managing risk and requirements.
uncertainty in business models. • Demonstrates professional scepticism,
3. I can use the financial statements to professional judgement and professionalism
assess and report on financial in evaluating and recommending accounting
performance and position, interpreting and treatments.
reporting on a wide range of ratios. • Demonstrates professional judgement,
4. I can support managers by recommending professionalism and business awareness
actions to improve financial performance when interpreting financial statements and
and position and assessing how recommending actions based on that
suggestions impact on the wider interpretation.
organisational ecosystem. • Demonstrates understanding of the business
model and its environment, including digital
ecosystems and disruptive businesses,
5. I can select appropriate accounting when making recommendations relating to
treatments and explain their implications risk and uncertainty.
for users of the financial statements. • Demonstrates business awareness when
recommending responses to risks.
E. Manage internal and 1. I can explain the financial reporting • Demonstrates technical knowledge of the
external stakeholders implications of additions to the group. preparation of consolidated financial
2. I can explain the behavioural and transfer statements and of integrated reports.
pricing issues associated with internal • Communicates clearly when suggesting
trading. responses to the interests and needs of
3. I can explain the implications of Integrated internal and external stakeholders.
Reporting for the reporting entity and its • Demonstrates professional judgement in the
stakeholders. resolution of potentially conflicting interests,
4. I can advise on the communication including negotiations and the management
process. of internal trade within organisations.
5. I can advise on the negotiation process. • Demonstrates understanding of ethics and
6. I can advise on conflict management. professionalism in advising on the
communication and the management of
conflicts.
• Demonstrates business awareness in the
preparation of consolidated financial
statements and integrated reports.
• Demonstrates business awareness in the
management of internal trading.
• Demonstrates technical understanding of the
economic impact of transfer pricing models.