E3: Strategic Management develops advanced skills in strategic analysis, leadership, business strategy, organizational change, and long-term decision-making.
CIMA E3 explores how a business chooses its direction and puts its plans into action. Strategic Management connects the business setting, its resources and the choices open to it. First, understand what the business wants to achieve. Then assess which path best fits its goals and the facts in the case.
The course has a ten-session lecture plan. It moves from the strategy process and business environment to choices, implementation, digital change, control, risk and case analysis. Then revision brings the topics together for focused exam practice.
A strategy needs a purpose. For example, a firm may want to grow, improve service or reach a new market. First, state the goal. Next, assess what the firm can do well and where it faces limits. Finally, compare its options on the same basis.
However, a model is only a tool for analysis. Do not list its headings and stop there. Instead, use the case facts to explain what matters. In addition, show how each point affects the choice the business needs to make.
Suppose a firm wants to sell its products in a new area. First, ask why it wants to expand. Then look at customer needs, competitors and the way goods would reach buyers. These facts help you test whether the plan fits the market.
Next, assess the firm’s own resources. Does it have enough staff, cash and time? Can it keep service standards as it grows? However, a strong result in one market does not prove that the same approach will work elsewhere. Therefore, explain what could be different.
Then compare ways to enter the market. One path may give more control, while another may use fewer resources. For example, a partner may help the firm reach customers but create new risks. State the main trade-off behind each choice rather than treating one option as ideal in every case.
In addition, consider how the plan would be carried out. Staff need clear roles and a sequence of actions. The firm also needs to know who will check progress. Next, choose measures that relate to the goal. A sales target alone may miss cost, quality or service issues.
Finally, state your recommendation and its limits. Explain why it fits the facts and what would cause you to review it. Then identify a practical next step. This connects a strategic choice with the work needed to make it happen.
First, learn what each strategic concept is for. Then practise applying it to a short case. In addition, review whether your conclusion follows from the evidence. Use the current syllabus for your intended exam session to guide your CIMA E3 revision.
A useful study principle: explain why a strategic choice fits the business before describing how it should be carried out.
| Sessions | Focus | Purpose |
|---|---|---|
| 1–4 | Strategy process, environment and choices | Assess the business and compare paths |
| 5–8 | Implementation, digital strategy, control and risk | Connect the plan with delivery and oversight |
| 9–10 | Case analysis and revision | Practise reasoned strategic answers |
Explore the plan below to organise your CIMA E3 study. Apply now or contact the course team to discuss your preparation.
The Chartered Institute of Management Accountants (CIMA)
The CIMA was founded in 1919. The CIMA head office is located in London, UK.
In 2017, AICPA & CIMA came together to forge a powerful international alliance that promotes accounting and finance in every corner of the world. As of 2025, AICPA & CIMA serve 580,000 members, candidates, and registrants in 150 countries and territories.
Vision: To develop strategic finance professionals who can evaluate complex business environments, lead strategic initiatives, and support sustainable organizational growth.
Mission: To provide advanced knowledge and practical skills in strategic analysis, leadership, competitive strategy, organizational change, and strategic decision-making, enabling learners to contribute to long-term business success.
The E3: Strategic Management program is structured across 10 comprehensive sessions, covering the key strategic concepts, analytical frameworks, decision-making techniques, and practical applications required for effective strategic management. The sessions combine theoretical learning, strategic analysis, business scenarios, case-based application, and exam-focused preparation to develop the knowledge and skills required for the CIMA E3 assessment.
Berkeley offers expertly developed learning materials tailored to meet participants' needs, ensuring comprehensive coverage of the syllabus and optimal exam preparation.
‣ Tailored Material: Guides are designed to cover the entire syllabus, offering full preparation and deep understanding.
‣ In-Depth Content: Unlike superficial outlines, our materials provide fully developed theories and concepts, equipping participants with complete knowledge.
‣ Strategic Study: We help participants prioritize study time by indicating the weight of each topic, allowing efficient focus on crucial areas.
‣ Difficulty Levels: Topics are labeled as "Awareness" or "Proficiency," guiding participants to allocate time based on the required depth of knowledge.
‣ Comprehensive Coverage: Our materials include detailed theory and a glossary of technical terms to clarify complex concepts.
‣ Effective Learning Techniques: Visual aids and memorization techniques ensure long-lasting retention, helping candidates succeed.
Berkeley’s methodologies equip participants with the essential knowledge and tools for both exams and future success.
Our lecture plan integrates structured learning with interactive teaching methods, promoting engagement and collaboration. This approach ensures a comprehensive understanding of concepts, fostering critical thinking and practical application in real-world scenarios
Practice sessions offer hands-on experience through guided exercises, enhancing skills and reinforcing knowledge. This practical approach ensures mastery of concepts, promoting confidence and competence in real-world applications
Mock examinations simulate real test conditions, providing valuable practice and assessment. This helps identify strengths and weaknesses, ensuring thorough preparation and boosting confidence for actual exams
Evaluates and ensure the quality of the training program and all its deliverables. This is measured through the following indicators:
‣ Instructors' experience and style in presenting and explaining topics.
‣ Variety and balance of teaching methods (such as discussions, case studies, mock exams and videos) used in the course to ensure retention and to match the learning objectives.
‣ Level of interactivity.
‣ Feedback from program participants
‣ Full compliance with Institute standards and guidelines for preparation and study requirements and methodology.
‣ Progress reports from the training program provider.
| Examination Information | Details |
|---|---|
| Exam Format | 90-minute, computer-based Objective Test |
| Question Format | Multiple-choice and other objective-test question types |
| Exam Availability | On-demand throughout the year |
| Passing Criteria | Candidates must achieve the required CIMA pass mark |
| Exam Locations | Pearson VUE assessment centres worldwide; online examination may also be available through remote proctoring |
| Testing Network | Nearly 6,000 Pearson VUE centres across more than 180 countries |
Number of Lectures: 10
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 25 Oct 2026 – End 27 Dec 2026
Number of Lectures: 10
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 29 Nov 2026 – End 31 Jan 2027
Number of Lectures: 10
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 27 Dec 2026 – End 28 Feb 2027
Number of Lectures: 10
Delivery: Live Online Instructor-Led | Location: International
Dates: Start 31 Jan 2027 – End 04 Apr 2027
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- H.H. Shaikh Khalifa Al Hamid
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‣ Educational Discounts: Enjoy a 20% discount on open-enrollment programs and access to workshops focused on emerging trends.
‣ Global Alumni Network: Connect with a diverse alumni community through the Berkeley School’s online network and engage in country and interest groups.
Strategic management learning can inform discussions about an organisation’s direction, competitive choices and implementation priorities. For example, a finance professional may challenge the assumptions behind a growth plan or compare the implications of alternative proposals.
Use E3 preparation to explain a recommendation in terms a decision-maker can act on. However, the responsibilities available to an individual depend on their experience and the employer’s requirements.
CIMA E3: Strategic Management is one of the three Strategic Level Objective Tests. After completing E3, P3: Risk Management, and F3: Financial Strategy, candidates progress to the Strategic Case Study Exam. Successfully completing the Strategic Level and meeting CIMA's practical experience requirements supports progression toward the CGMA designation.
You will get a certificate of completion, which is highly reputed and accepted by employers.
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