Hello Readers, in this note we would go through the study aid, analysis of the study material, exam pattern of

writing SPOM SCM PM Exam – CA Final.

Exam Pattern?

The exam consists entirely of case study based MCQs (No direct MCQs asked). Further the testing area is
predominantly conceptual however practical questions were also asked. As far as I remember, these concepts
were tested in my paper:

• Altman Z Score Practical Equation sum (X1 + X2 +….)

• Practical sum on EVA
• Cost leadership and product differentiation identification
• Standard Costing – Concept testing
• STEEPLE Theory
• International transfer pricing – Import or not – profitability
• OEE – Practical sum – quality factor, run rate
• Identification of true/correct statements
• Optimal mix of products – contribution ranking

Resources I followed:

Books: Only ICAI Material

I have referred Dinesh Jain sir’s Concept videos:

https://www.youtube.com/playlist?list=PLNTx-1ClVxZJvGV3c7rjsDkTi39OXllCu

How to keep practice on!

• First do the ICAI Module MCQs

• Further attempt MCQs and Case based scenario Ques from BOS ICAI Website (recommended to practice
in laptop to get a hang of online center-based exam)
• Attempt model / mock test papers

(For demo of exam – visit https://practicetesticm3u2xer.onlineregistrationform.org/PracticeTest.html)

Overview of BOS Case scenario’s

S Likhith Sai
Case Scenario Assessment List
Sno. Chap Chapter Name Topic CS
6
1 An Introduction to Strategic Cost Management Mendelow's Matrix 1
7 1 An Introduction to Strategic Cost Management Value Proposition 1
9 1 An Introduction to Strategic Cost Management Business Model Canvas 1
17 1 An Introduction to Strategic Cost Management Activity Based CVP Analysis 1
20 1 An Introduction to Strategic Cost Management Generic Strategies 1
21 1 An Introduction to Strategic Cost Management Generic Strategies 2
22 1 An Introduction to Strategic Cost Management Generic Strategies 3
1 2 Modern Business Environment Supply Chain Management 1
28 2 Modern Business Environment Supply Chain Management 2
34 2 Modern Business Environment Cost of Quality 1
27 3 Lean System and Innovation 5S 1
37 3 Lean System and Innovation Kaizen Costing 1
15 4 Specialist Cost Management Techniques Throughput Accounting 1
16 4 Specialist Cost Management Techniques Target Costing 1
35 4 Specialist Cost Management Techniques Target Costing 1
36 4 Specialist Cost Management Techniques Target Costing 2
Management of Cost Strategically for Emerging Business
8
5 Models Hyper Disruptive Business Models 1
Management of Cost Strategically for Emerging Business
10
5 Models Hyper Disruptive Business Models 2
Management of Cost Strategically for Emerging Business
11
5 Models Hyper Disruptive Business Models 3
Management of Cost Strategically for Emerging Business
24
5 Models Business Ecosystems 1
Management of Cost Strategically for Emerging Business
25
5 Models Robotic Process Automation 1
12 6 Strategic Revenue Management Activity Based CVP Analysis 1
Ethical & Non Financial
13
6 Strategic Revenue Management Considerations 1
14 6 Strategic Revenue Management Profit Maximisation Model 1
18 6 Strategic Revenue Management Keep or Drop Decisions 1
26 6 Strategic Revenue Management 1
29 6 Strategic Revenue Management Kano's Model 1
30 6 Strategic Revenue Management 1
31 6 Strategic Revenue Management 2
32 6 Strategic Revenue Management 3
33 6 Strategic Revenue Management Pricing Decision 1
3 8 An Introduction to Strategic Performance Management Mckinsey's 7S Framework 1
2 9 Strategic Performance Measures in Private Sector Residual Income 1
Non-Financial Performance
19
9 Strategic Performance Measures in Private Sector Indicators 1
4 12 Divisional Transfer Pricing 2
5 12 Divisional Transfer Pricing 1
23
13 Standard Costing Planning & Operational Variances 1

S Likhith Sai