acca考试技巧p5advancedperformancemanagement

高顿财经ACCA ACCA 考试技巧P5 Advanced Perance Management 本文由高顿ACCA 整理发布，转载请注明出处KaplanCritique an existing perancemanagement system and the perance hierarchy.Transfer pricing.ROI, RI and EVA.Activity based principles.Budgeting.Perance management modelsperance pyramid or building block model. Value based approaches toperance management.BPPQ1 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.Perance management frameworkseg 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,ination reporting eg CSFs and KPIs, the application of strategic modelssuch as PEST, Porter’s forces, the Value chain, HR frameworks eg reward non- conance costinternal 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. 更多ACCA 资讯请关注高顿ACCA 官网http//