今天高顿小编为各位学员带来ACCA P5的基础讲义，希望对大家的ACCA考试有所帮助。

 

　　ACCA P5 Paper – Advanced Performance Management – is concerned F2 and is concerned with managing the business so as to achieve better performance. Most of the topics were introduced in Paper F2 and F5, but are examined at a higher level. This does not mean that any calculations are more difficult, but you are now at a management level and should show a greater critical awareness of the difficulties in measuring and management performance.

 

　　Structure of the ACCA P5 paper

 

　　Part A One compulsory question 50 marks.

 

　　Part B Two from three questions each of 25 marks

 

　　Emphasis of the P5 exam

 

　　You will find that you will have already covered most of the technical content in this exam either in F2 or F5. However, the questions, particularly in Part A, present you with much more information that you would have been presented with in an F5 question. Often you are asked to devise or criticise performance measures, assess performance, criticise and improve the way in which information is presented. As suggested in the first paragraph, you have to think of yourself in the role of chief accountant or finance director rather that being in the role of an accounts assistant.

 

　　How to pass ACCA P5 Paper

 

　　Use the OpenTuition P5 lectures along with the P5 Course Notes. Make sure you know the theories and techniques and can follow the worked questions in the lectures.

 

　　When you are confident of a topic then practise as many past exam questions as you can. You will be expected to work very quickly through any calculations as these are regarded as relatively simple. The real importance in the exam is usually your critical assessment of the results of the calculations. Remember, although Question 1, in particular, often sets out a large and forbidding amount of information, you have 15 minutes reading time at the start of the exam. You should use that time to become thoroughly familiar with the longer question in Part A of the exam.