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ACCAglobal Accountant杂志-2012年十月刊P5
ACCA Student Accountant magazine archive October 2012 RELEVANT TO ACCA QUALIFICATION PAPER P5© 2012 ACCA Examiner’s approach to Paper P5 – update 考官文章更新P5 作为本文p5考试格式是改变2013略有增加，我觉得有助于尽量给考生一个综合的文章对我的办法考试风格的问题，和技能，将测试纸小五，高级业绩管理。新的格式将说明一个新的导纸给你一种感觉：什么期望。然而，老年人的问题 本文首先考虑教学大纲和总体目标文件，它涉及到以前的论文和考试的格式。然后它将总结意见我的方法，本文使用合适的例子从最近的考试说明点问题。过去考试考卷可在这里。 Relevant to papers from June 2013 As the Paper P5 exam format is changing slightly in 2013, I felt that it wouldbe helpful to try to give candidates a consolidated article on my approach tothe exam, the style of questions and the skills that will be tested in Paper P5,Advanced Performance Management. The new format will be illustrated with anew Pilot Paper to give you a feel for what to expect. However, older questionswill still be relevant as the syllabus topics are not altering materially. The article will begin by considering the syllabus and overall aims of the paper,how it relates to previous papers and the format of the exam. It will thensummarise advice about my approach to the paper using suitable examplequestions from recent exams to illustrate points. Past exam papers are available here. SYLLABUS There are six capabilities and most will feature to some extent in every diet: • use strategic planning and control models to plan and monitororganisational performanceo These models emphasise the need to take a holistic view of thefactors affecting the business and to consider them when givingstrategic advice on performance. Good candidates at Paper P5 often distinguish themselves by being able to synthesise disparatedetailed points into an overall, strategic approach for anorganisation. • assess and identify relevant macroeconomic, fiscal and market factorsand key external influences on organisational performanceo This signifies an additional area of importance compared to thelower levels where the focus was more on the internal factorsassociated with traditional management accounting. Itemphasises the need to consider the information needs of thestrategic level of management rather than merely the operational and tactical levels. • identify and evaluate the design features of effective performancemanagement information and monitoring systemso Candidates will not be required to have detailed technicalknowledge of hardware and software but are expected to beconversant with the broad hardware and software trends andissues and how these interact with the provision of performanceinformation throughout the organisation. It is the effect of thesetechnologies on the performance management decision-makingprocesses that is most significant. |
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