ACCA P5考试的四大战略.pdf

泽稷网校 财务金融证书在线教育领导品牌 ACCA P5 考试的四大战略考试的四大战略 The bestapproach to P5 备考 P5 最佳攻略有四 1 Cover the whole syllabus 全面复习大纲内容 2 Apply knowledge to a biz scenario 把知识点应用到具体案例当中 3 Read 运用业绩金字塔模型来建议战略和运 营层面的 KPI 衡量指标 201112Q2 How does the choice of operational perf measures impact on the strategic perf of org A phrase that rings true in many situations is Drucker s dictum What gets measured getsdone This phrase succinctly points to the impact that the choice of perf metrics have on the mgt activity of the firm e g 201206Q1 运营指标的选择怎么影响组织的战略目标实现 德鲁的名言 上边看啥 下边做 啥 翻得有点挫 但意思到了 一语道破业绩指标的选择怎么影响管理行为 201206Q1 It is amisapprehension that P5 is predominantly about perf measurement it is a perf mgt exam This error of ten manifests in a 泽稷网校 财务金融证书在线教育领导品牌 candidate s over concentration on detailed elements of Section D perf measurement The ideas contained in the variousmetrics need to be coherently applied to meet the strategic needs of an org 评估该组织当下的状况 比如在用的业绩管理系统 2 Consider how to apply a new approach to perf mgt e g value based or based on one model e g Perf Prism Building Block 考虑怎么运用新方法 如价值基础 VBM 或三棱镜或积木模型 3 Assess whether new approach is an improvement e g help meet corp objectives 评估新方法是否有效 就是帮助实现公司目标 Lists of rote learned for different approaches will not produce a complete answer simply writing jargon words or phrases of a model will not score heavily candidates need to demonstrate that they know how to apply these appropriately to the scenario E g 201012Q2 asked for an evaluation of 2 costing systems in a laptop manufacturer A good answer 泽稷网校 财务金融证书在线教育领导品牌 considered of Absorption costing next break down the data into smaller but meaningful finally discuss the individual lines of the data table focusing on the data that explains the overall picture of changes 有价值的管理会计会把繁琐的数据变成有意义的信息 最好先看大背景 企业整 体目标 再把数据分解成有意义又能处理的部分 最后逐行分析数据 重点关 注那些解释大背景变化的数字 Example 201012Q4b 举例 1 Consider the big picture whether the overall target for emission reduction is met 看大背景 企业环保减排业绩是否达标 2 Break down the data into smaller but meaningful manageable chunks road rail air transport 分解数据 把排放数据分解成公路 铁路和航空运输 3 Discuss the individual lines of the data table focusing on the data that explains the overall picture of emission changes the switch from petrol 泽稷网校 财务金融证书在线教育领导品牌 to diesel powered motor vehicles is complete in commercial vehicles has led to large reductions in emissions but such a change may be more difficult in company cars as employees may resistsuch a change 逐行分析数据 围绕排放这个大目标 商用车队 汽油车换柴油车项目已完成 并降低大量 CO2 排放 公司 经理 用车 可能比较困难 因为经理们可能抗 拒换柴油车 注 很多人觉得柴油车噪音比较大 加油站比较少 201012Q4 案例 部分 At P5 level it is not enough to throw down ratios measures that can be imagined Do not overload the report reader w unnecessary data but select what to calculate You need to appreciate the strategic goals or key drivers of perf can focuson them 考 P5 不能简单计算一堆比率和指标 丢给读者 战略管理层 你必须理解 组织战略目标或主要的业绩驱动因素 然后选择性地计算 参考 201112Q2 201206Q2 Q4 In handling data heavy questions the level required for P5 is for answers to go beyond repeating in sentence form the data given in say a table in that question In 201012Q4 many candidates wasted time by limiting comments to only writing out statements such as Commercial Fleet 泽稷网校 财务金融证书在线教育领导品牌 Diesel use has fallen from 105 4 to 70 1 or even Commercial Fleet Diesel use has gone down First this is stating the obvious to anyone who read the table but also importantly this was far too detailed for most reporting purposes in this scenario Candidates need to analyze not merely