In this episode, MJ the tutor explore the SAF framework as a simple but powerful way to evaluate business decisions before committing to them. Rather than jumping straight to “yes” or “no” when an idea is introduced, SAF encourages a more disciplined approach. This framework is particularly relevant for students studying CIMA E3, but also useful for anyone involved in business analysis or strategic thinking.

Accounting Makes Cents is a biweekly podcast dedicated to CIMA accounting students and those still thinking about it. Episodes will range from providing study tips and resources to brief discussions of CIMA syllabus topics.

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