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CIMA ENTERPRISE PILLAR Enterprise Management

CIMA ENTERPRISE PILLAR Enterprise Management

CIMA ENTERPRISE PILLAR Enterprise Management

The Chartered Institute of Management Accountants (CIMA) is a UK based professional body offering training and qualification in management accountancy and related subjects. It is focused on accountants working in industry, and provides ongoing support and training for members.

CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest management accounting body in the world with more than 227,000 members and students in 179 countries.[1] CIMA is also a member of the International Federation of Accountants.

CIMA ENTERPRISE PILLAR Enterprise Management

CIMA’s Profession qualification is made up of the following levels and subjects:

  • Operational level (E1 Enterprise Operations, P1 Performance Operations, F1 Financial Operations)
  • Management level (E2 Enterprise Management, P2 Performance Management, F2 Financial Management)
  • Strategic level (E3 Enterprise Strategy,P3 Performance Strategy, F3 Financial Strategy)
  • The Test of Professional Competence in Management Accounting (T4 parts A and B)

CIMA ENTERPRISE PILLAR Enterprise Management

The qualification consists of three learning pillars.

  • Enterprise pillar (E1, E2 and E3)
  • Performance pillar (P1, P2 and P3)
  • Financial pillar (F1, F2 and F3)

CIMA ENTERPRISE PILLAR Enterprise Management

Each of the learning pillars contains a subject from each of the three progressive levels – Operational, Management and Strategic.

Subjects within each learning pillar are designed to be sequential from Operational to Strategic, encouraging the progressive development of knowledge, techniques and skills.

The prefix for each subject name indicates which learning pillar the subject is from (E, P or F) and the level of the subject (1, 2 or 3). Therefore E3 is from the Enterprise pillar and is an Strategic level subject.

You must pass all six operational and management papers before attempting the Strategic level. All three Strategic level papers must be passed before you can attempt the T4 part B case study exam.

This guide focuses on E3 Enterprise Strategy which forms part of the Strategic level.

This paper continues the integration of skills across functions, but concentrates on developing the knowledge and skills used in designing and implementing strategy.

Strategy is developed in a context. Understanding how an organisation’s external environment and stakeholders affect strategy development is important.

This paper requires application of tools to assist in the evaluation of the performance implications of a given strategy.

CIMA ENTERPRISE PILLAR Enterprise Management

Section A – The syllabus structure and learning outcomes

The E2 syllabus is split into 3 topic areas:

A: Strategic Management and Assessing the Competitive Environment (30%)

B. Project Management (40%)

C: Management of Relationships (30%)

CIMA ENTERPRISE PILLAR Enterprise Management

Section B – Pre-requisites for studying E2 Enterprise Management

Before you can take any Operational or Management level exam you must have either passed, or been exempt from, all of the five CIMA Certificate in Business Accounting assessments.

The material included in any of the syllabi for the CIMA Certificate in Business Accounting qualification may also be relevant for related subjects as you progress through the qualification.

If you have accepted exemptions from any of the Certificate or Operational subjects, or you have been offered exemptions, you should take a look at the syllabus for the exempt subject and make sure that you are confident that you have a thorough knowledge and understanding of all syllabus areas before accepting the exemption. If you feel that you have any knowledge gaps then you should make sure that you spend some time refreshing your knowledge in these areas.

Please note that the knowledge and understanding acquired at the lower levels of CIMA’s qualification is assumed knowledge at the higher levels and the exams at the higher levels require a good understanding of the preceding knowledge, so that you are able to apply it in the context of the higher level learning

CIMA ENTERPRISE PILLAR Enterprise Management

Section C – Study routes for E2 Enterprise Operations

There is no set order in which you must attempt the Operational and Management level papers. You can sit Operational and Management level papers at the same time. We advise students to pass the Operational level paper before attempting the Management level paper in the same pillar, therefore P1 before P2, E1 before E2 and F1 before F2. It is however possible to be concurrently studying and sitting an operational level paper in one pillar and a management level paper in another pillar (for example P1 and F2) or both the Operational level and Management level papers from the same pillar (for example P1 and P2)

This article published in Velocity suggests that for those students planning to attempt two exams per sitting a good order to follow is: E1 and F1, then P1 and F2, then P2 and E2. Read the full article for more guidance and advice

CIMA ENTERPRISE PILLAR Enterprise Management

Section D – Studying for E2 Enterprise Operations

We recommend that, wherever possible, you attend a course taught by an approved CIMA Learning Quality Partner. Visit our college list at to find details of colleges local to you that teach E2

Each subject has a ‘Study Resources’ area on From here you will find past exam papers and answers, post exam guides, reading lists and useful articles. Question practice is an essential part of preparing for the exams – so make sure you use all of the resources which are available to you.

CIMA ENTERPRISE PILLAR Enterprise Management

Section E – Assessment strategy and assessment information

Each of the Professional qualification exams is 3 hours along, with a further 20 minutes of pre-exam reading time. The E2 exam paper will have the following sections;

  • Section A (50 marks) – Five compulsory medium answer questions, each worth ten marks. Short scenarios may be given, to which some or all questions relate.
  • Section B (50 marks) – One or two compulsory questions. Short scenarios may be given, to which question relate.

CIMA ENTERPRISE PILLAR Enterprise Management

Recommended read 

CIMA ENTERPRISE PILLAR Enterprise Management

CAKART provides India’s top CIMA faculty video classes – online & in Pen Drive/ DVD – at very cost effective rates. Get CIMA Video classes from to do a great preparation for your exam.
Watch CIMA Certificate level sample video lectures Visit
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Watch CIMA Management Level Sample video lecture Visit
Watch CIMA Strategic Level Sample Video Lecture Visit
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