P5 Advanced Performance Management:

P5的考官?gòu)?qiáng)調(diào)說(shuō)考綱中的知識(shí)點(diǎn)通常只占P5考試中的30%。“你把考綱印腦子里也沒用”，考官是這么說(shuō)的。P5和P階段所有考試一樣，都是側(cè)重于知識(shí)點(diǎn)的應(yīng)用，考生應(yīng)該是在問(wèn)題場(chǎng)景下回答問(wèn)題?？脊僬f(shuō)還說(shuō)：P5的考試中“評(píng)估”比“計(jì)算”來(lái)的重要的多。

他希望考生使用有邏輯的方法。

The examiner felt that students generally do well with EVA,quality systems（especially JIT），and models from section E of the syllabus–like the balanced scorecard.

考官感覺總體上考生都比較擅長(zhǎng)EVA，quality systems（尤其是JIT），和考綱上section E的模型——比如balanced scorecard。

但是，太多的考生的學(xué)習(xí)都浮于表面，他們學(xué)習(xí)了很多專業(yè)術(shù)語(yǔ)但是卻不知道這些術(shù)語(yǔ)背后的意義。例如：考生都是balanced scorecard是平衡記分卡，但是一旦涉及實(shí)際應(yīng)用，考生就有點(diǎn)懵逼?？脊僬f(shuō)：“現(xiàn)在不知道return on capital employed的考生人數(shù)在逐步下降。”，但他也警告考生這個(gè)人數(shù)也可能會(huì)再次增加，所以這在提醒大家基本定義還是要記牢的。

另外需要考生們多多下功夫的部分還有：ABC，overhead cost allocation systems responsibility centres and transfer pricing。

2018年P(guān)5的改革：

全新的考試結(jié)構(gòu)——Section A：一個(gè)50分的案例分析；Section B：2個(gè)25分的問(wèn)題。

全新的考綱指南——Section A：考綱A、C、D；Section B：一個(gè)問(wèn)題來(lái)自考綱E，另一個(gè)問(wèn)題可能來(lái)自考綱上任意一點(diǎn)。也就是說(shuō)考綱B可能會(huì)出現(xiàn)也可能會(huì)不出現(xiàn)。

考官還期待最新的SBL考試會(huì)幫助提高P5的通過(guò)率。他感覺在參加P5考試之前最好去考SBL考試（就是P1和P3的合并）。

強(qiáng)調(diào)：

我們發(fā)布本ACCA exam tips不是用來(lái)給你押題的，是匯總本次考試的重要關(guān)鍵信息。文中有部分知識(shí)點(diǎn)的整理，更重要的是考試答題技巧的匯總，以及考前準(zhǔn)備。押題復(fù)習(xí)不可取，大家借助本文參考資深考官給出的考試答題技巧更加重要。

Kaplan

Answer the wordy bits first,provided they don’t depend on calculations you’ve not yet done.This paper awards approx 70%of the marks for discussion,and 30%for calculations.

Watch your time management when doing the calculations.Although they are not technically complicated,they can be time consuming.Lots of practice before the exam means you should be reasonably efficient at these parts in the exam,although you may well take more time than the 1.8 minutes per mark you should theoretically allow.However,if you realise it is taking too long,make up some numbers,move on and use those figures as the basis of your discussion as you’ll get the follow through marks on that basis.

BPP

In recent exams Q1 has often required a significant level of data analysis using numerical techniques,eg KPIs,EVA.You are aiming to turn data into information NOT to produce complicated calculations.Nevertheless any numerical techniques in this paper（eg transfer pricing,ratios,analysis of quality related costs,ABC）need to be mastered.

Performance management frameworks（eg building blocks,performance pyramid or the balanced scorecard）are also commonly tested in Q1.You must understand the purpose and limitations of these models and must ensure you can apply them in a practical way.

Q2-4:In section B commonly tested areas include quality management,information reporting（eg CSFs and KPIs），the application of strategic models（such as PEST,Porter’s 5 forces,the value chain），HR frameworks（eg reward&appraisal systems），risk management,and environmental management accounting.

keep checking the ACCA website for articles in the lead up to the exam（eg recent articles on complex business structures,big data,integrated reporting and performance management models（BCG&5 forces）。

LSBF

KPIs linked to stakeholders/mission.

Maximax,maximin.

Corporate failure.

Link between IT systems and KPIs.

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