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ACCA考试技巧：P5 Advanced Performance Management

来源：高顿网校 2015-07-15

　　Kaplan

　　Critique an existing performancemanagement system and the performance hierarchy.

　　Transfer pricing.

　　ROI, RI and EVA.

　　Activity based principles.

　　Budgeting.

　　Performance management models(performance pyramid or building block model). ? Value based approaches toperformance management.

　　BPP

　　Q1: section A (50 marks) containsone compulsory question. In recent exam Q1 has often required a significantlevel of data analysis using numerical techniques, eg KPIs, EVA. Any numericaltechniques in this paper (eg transfer pricing, ratios, residual income,analysis of quality related costs, ABC) need to be mastered to prepare yourselffor this question.

　　Performance management frameworks(eg Balanced Scorecard) are also commonly tested in Q1. The balanced scorecardand the buildings blocks are due to be tested.

　　Q2-4: In section B (2 25 markquestions from a choice of 3) commonly tested areas include quality management,information reporting (eg CSFs and KPIs), the application of strategic models(such as PEST, Porter’s % forces, the Value chain), HR frameworks (eg reward& appraisal systems) and risk management.

　　Keep checking the ACCA websitefor articles in the lead up to exam, these are often tested.

　　LSBF

　　Performance measurement andperformance appraisal for profit-seeking organisation. Identify the strategicobjectives, CSF, KPI and changes in PESTEL factors and comment on thesuitability of appraisal techniques and KPIs suggested and recommendappropriate changes.

　　Benchmarking competitor firms maybe part of the case scenario. Possibly, the difficulties of performance measuremay will examined.

　　Use both financial ratios (suchas EPS, ROCE, ROI, RI and EVA) and non-financial performance indicators (NFPI)on quality and efficiency to give a comprehensive performance measurement andsuggestion for improvement. So be familiar with the adjustments to CE and PATwhen calculating EVA.

　　Performance measurement modelssuch as balanced scorecard (4 Perspectives), building block model (dimensions,standards and rewards) for service provider and the performance pyramid.

　　Strategic planning models such asPorter’s 5 Forces, Ansoff Product-Market Matrix and BCG Matrix.

　　Apply McKinsey’s 7S model forimplementing effective change by listing the hard and soft elements.

　　The case scenario may test staffappraisal, reward system, human resource management and behavioural aspects inperformance measurement and to identify and overcome dysfunctional behaviours.This area of the P5 syllabus may be linked to budgets (see below).

　　Budget theory on traditionalbudgets (fixed & incremental budget), beyond budgeting (rolling budget +NFPI) by Hope and Fraser and the use of other modern budgeting methods such asZBB and ABB.

　　Transfer pricing betweendivisions, suggest optimal transfer price, calculate the total profit of theentire organisation and comment on the impact of changing the existing transferprices. ? Change the existing absorption costing (AC) to activity-based costing(ABC) and activity-based management (ABM) with the introduction of informationsystem.

　　Improve quality at theorganisation using TQM, Six Sigma (DMAIC), Kaizen and JIT. Identify qualitycost – conformance cost: prevention cost, appraisal cost; non-conformance cost:internal failure cost, external failure cost. The case may include opportunitycost of poor image and reputation.

　　Risk appetite and expected valuein decision making in uncertainty. More than one topic would appear in one examquestion.

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