accaspaceaccaspace.com/upload/acca_p5/practice/p5_practice_for_exam_lesson_01_exam_taking...accaspace...

ACCAspace

Provided by ACCA Research Institute

ACCAspace

Provided by

ACCA Research Institute ACCA课程研究学院

ACCA P5 习题详解 Advanced Performance management

(APM)

高级业绩管理第一讲

ACCA Lecturer: Jerry Lin

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 2

1.What is P5 about?-Relationship with Other Papers


2.Why Study P5?-The Pass Rate


3.Syllabus

Relational diagram of main capabilities

Strategic planning and control (A)

Economic fiscal, market and

environmental factors (B)

Performance measurement

systems and design (C)

Strategic performance

measurement (D)

Performance evaluation and corporate

failure (E)

Current developments and emerging

issues in performance

management (F)


You'll improve your chances by following a step-by-

step approach along the following lines.

Step 1 Read the background：Usually the first

couple of paragraphs will give some background on

the company and what it is aiming to achieve.

Step 2 Read the requirements

Step 3 Identify the action verbs that are used in

each requirement

4.Tackling questions


Step 4 Identify what each part of the question

requires：Think about what frameworks of theories

you could choose to support your answer (if the

question doesn’t indicate a specific one you need to

use).

Step 5 Check the mark allocation to each part

This shows you the depth anticipated and helps

allocate time.



Step 6 Read the whole scenario carefully,

highlighting key data Put points under headings

related to requirements (eg by noting in the margin

to what part of the question the scenario detail

relates).

Step 7 Consider the consequences of the points

you’ve identified. You will often have to provide

recommendations based on the information you've

been given. Be prepared to criticize the framework

or model that you’ve been told to use.



Step 8 Write a brief plan

You may be able to do this on the question paper as

often there will be at least one blank page in the

question booklet. However any plan you make

should be reproduced in the answer booklet.

Step 9 Write your answer

Make every effort to present your answer clearly.

The pilot paper and exam papers so far indicate

that the examiner will be looking for you to make a

number of clear points.



1.看题目分值，确定答案分点数目和答案长短

2.明确题目要求，给定答案模板

3.小标题作答



Remember that depth of discussion will be important. Always

bear in mind how many marks are available for the

discussion as this will give you an indication of the depth that

is required. Ask yourself the following questions as

you are tackling a discussion question:

1. Have I made a point in a coherent sentence?

2. Have I explained the point? (to answer the ‘so what’ or ‘why’

queries; and to demonstrate which the point is important)

3. Have I related the point to the company in the scenario?

(with material or analysis from the scenario, or perhaps even

an example from real life)


ACCAspace

Provided by ACCA Research Institute

accaspaceaccaspace.com/upload/acca_p5/practice/p5_practice_for_exam_lesson_01_exam_taking...accaspace...

Documents