Performance & Strategy
What performance & strategy means
Performance measurement and strategic management basics.
Before you start
Not confident yet? Work through Costing & Decision Making first.
Worked example
One question from this skill's own question bank, shown with its full working.
ROCE stands for:
- return on capital employed
- rate of cash earnings
- return on cost of equity
- ratio of current expenses
Working: ROCE measures profit relative to capital employed.
Curriculum and exam alignment
Curriculum notes are a general guide to where this work normally sits. Always check the syllabus your school or examination body is currently using.
Related skills
Other CIMA Exam Practice skills in CIMA, at the same point in the course.
Other CIMA topics
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Exams that assess performance & strategy
University work on this skill feeds directly into these exam papers. Each page lists the CIMA topics that appear on it.
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Practise performance & strategy
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