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讲座内基本判分规模考情况总复习方考试技基本判分规基本判分规考试时考生并不会被要求写出与参考答案同等水平的作加分语法和拼写问题原则上不影响得OwnFigureRule(OFR)：不会因为同一个计算错误影响两次得如：在计算时，某一个调整项数据有误导致项处少得分，但用结果计算出1.基本判分标对于叙述性的答案，每一个合理论点1论点务必要有论据支撑，否则不得“Thereportshouldhavemorenarratives”-0mark“ThereportshouldhavemorenarrativesBECAUSEithelpstodrawattentiononkeyissuesandprovidecomprehensiveinformationwhichmaynotbeexpressedinnumbers.”-1mark1.基本判分标×粘贴或复述的案例信息不得×背诵的理论定义不得分（除非题目明确要求应用理论知识+案例信息才可得“Non-financialmeasuresareleadingindicatorswhichcanhelptoachievelong-termfuturefinancialperformance.ThiswouldbeusefultoZones,whichhashadexcessivefocusonfinancialobjectivesandinadequatesystemstomeasureandmanageperformanceoftheunderlyingprocessesdrivingfinancialperformance.”模考情况总ProfessionalProfessionalReportheadingIntroductionparagraphStructure,signposting,groupideastogetherTone,logicalflow,persuasivenessandcompletenessFrom:AnAccountantDate:1SeptemberatDeeland thenevaluatedonthevalueformoney(VFM)sectorisex ined.Finally,theuseofaleaguetable fh)tosuchamanagementapproach.es(KPIs)

thecriticalsuccessfactorsandkeyperformanceindicatorsforDeeland;(16marks)EmbeddedInitially,theCEOdidnotseewhythefourkeyareasoriginallygivencouldnotbeusedasCSFs.HewantsyoutoprovidejmustificationsinthelightoftheMinister’sconcernsforthechangeswhichtheadviserhasmadetoeachofthese.Then,usingtheaboveCSFs,hewantsyoutoprovidejustifiedmendationsofuptotwokeyperformanceindicators(KPIs)perCSFInordertomeasureperformance.InordertohelpyouwiththeKPIs,theCEOhasprovidedyouwithatableofdata(Appendix1)whichhasbeenusedinthepastwhenconsideringDP’sperformance.However,youareallowedtosuggestnewdatawhichwouldhelpinmeasuringperformance.TheCEOhasmadeitclearthatatthisstage,nocalculationsarerequired.Structureofthe(Userequirementsandembeddedrequirementstostructurethe(i）Criticalsuccessfactors(CSFs)andkeyperformanceindicators inthechangeintheCSFsmendthefirstKPI+justify（i）Marking4marksforthefour

根据embedded构建答题思常见问题：没有说Upto4marksfordiscussionofKPIsforeachum16

CSF为什么被改变 常见问题:未对进行AAKPIisameasurablevaluethatdemonstrateshoweffectivelyanorganisationisachievingtheobjectives,inthiscasetheCSFs,notwhattheorganisationshoulddotoachievetheobjectives.常见常见问题：设置的KPI不合professional常常见问题：对KPI的解释明显不合anevaluationofthevalueformoneyserviceprovided;(13EmbeddedSinceDPisfundedwhollythroughDeeland’sgeneraltaxation,theCEOwantstobeabletoreportonwhetherDPisprovidingavalueformoney(VFM)serviceasrequiredbythenewmissionstatement.Hehasheardofthe3Es(economy,efficiencyandeffectiveness)butneedsanexnationofthesethreeheadingsandhowthislinkstotheworkonCSFsandKPIsalreadyrequested.Then,herequiresanevaluation,usingthedatagiveninAppendix1,ofwhetherDPprovidessuchaservice.Heunderstandsthattheevaluationmaybelimited,asAppendix1maynotgiveadatasettoperformafullVFMexercise.Structureofthe(Userequirementsandembeddedrequirementstostructurethe(ii)Valueformoney(VFM) nationofthe3EThelinktotheCSFsandTheevaluationofVFMatDP（justificationforperformancemeasuresforeach“E”,calculationifdataisavailableandevaluationoftheperformance）（（ii）Marking1markfordefiningeachofthe1markforcommentonthelinktotheCSFs/KPIs1markperpoint–discussingeachheadingatum13Thestandardcriteriafor ysisofthevalueformoneyofaserviceare:–Economy–theoptimisationoftheresourceswhichtheorganisationhas;ensuringtheappropriatequalityofinputresourcesareobtainedatthelowestcost;–Efficiency–theoptimisationoftheprocessbywhichinputsareturnedintooutputs;–Effectiveness–howtheoutputsoftheorganisationmeetitsThe3EsabovelinktotheCSFsandKPIsintheareaofeffectiveness.The3EsabovelinktotheCSFsandKPIsintheareaofeffectiveness.TheKPIsmeasuretheachievementofthegoalsofDPandallrelatetoesratherthanprocessesorinputsinthiscase.

常见问题常见问题没有联系CSF&常见问题 考官答案解析Economycouldbemeasuredbylookingatthecostofbuyinginputstheprincipalinputisstaff(90·1oftotalcostsandsothecostperemployee，并说明了理由，利用appendix的数据计算指标值Thisrepresentsa3·8%reductiononthepreviousyearalthoughitshouldbenotedthatthemixofstaffischangingwithmoreadministrativestaff officerswhomaybemoreexpensiveastheyaremorequalified（对costperemployee的计算值进行了evaluate：与往年比较，分析指标降低的原因）Itwouldbeusefultoobtainthedataontheaverage officersalaryastheymakeup75·5ofthetotalstaffandtheyarecriticaltotheachievementofes（提出了评估Economy的第二个绩效指标是averageofficersalary并说明了理由）Asnotedabove,inordertojudgewhetherthisisgoodorbad,theDepartmentshouldalsocomparethistoexternalfiguressuchasthenationalaveragewageand,also,theaveragesalaryofstaffinother sinsimilarcountries.（ theuseofnon-financialperformanceindicators;(7EmbeddedTheCEOwantstohelpherchangefocustowardsusingnon-financialperformanceindicators(NFPIs)andsotounderstandwhyfinancialindicatorsarenotparticularlyusefulforpublicsectororganisationssuchasDP.TheCEOwantsyoutoexinthisinyourreportandillustrateyourexnationwithexamplesrelevanttoDP.MarkingMarkingNFPIsUpto4marksforgeneraldiscussionUpto5marksforexamplesrelevanttoDPum7可说;没有联系DP的例子(10marks)Embedded常见问题答题内容量明显与本题分值不符TheCEObelievesthattheMinisterwillwanttointroducethisideaforDPandsowantsanassessmentoftheuseofaninternationalperformanceleaguetableanditslinktotargets常见问题答题内容量明显与本题分值不符(iv)(iv)MarkingUpto5marksforgeneralevaluationofleaguetablesUpto7marksforthelinkoftablestotargetsandum10marks大部分同学都能外部因素导致 考官答案解析Thisleadsontoanotherareawhichwillprovedifficult,whichishowtorankthes.Usually,thereisascoringsystemgivingpointsacrossdifferentareasfor’sperformance（leaguetable的评分机制Theselectionoftheareasandtheweightinggiventothemwithintherankscorewillaffectthepositionofthedifferents.（所选的评分维度和各个维度的权重，最终会影响到参与者的得分和）Inanexampleof‘whatgetsmeasured,getsdone’,itmaybethattheDPmanagementwillchangetheirprioritiesfromthosegivenbytheDIAtothosemeasuredintherankscoreandsounderminethealignmentoftheirbehaviourwiththegivenmissionofDP（如果按照leaguetable来评价DP的业绩，DP可能需要改变它原有的绩效评估体系，这无法推 (a)Markingscheme:Skills(a)Markingscheme:Skills–upto3marksStaff–upto3marksStyle–upto3marksSharedvalues–upto6marksConclusion–upto2marksum15常见问题大量copy原文，只对现象做简单总结，value-added加评价，认为Clonyard的各方面做更includingClonyard. (10marks)(b)(b)markingadvantagesofERPS–upto5marksDisadvantagesofERPS–upto5marksConclusion–upto2marksum10常见错误大量复述文中信没有分析HowERPcanhelptoaddress案例中的问题(部分举例 分析ERP如何帮助解决问Thedirectorofoperationsforthegroup,forexample,hasindicatedthatshedoesnotseeanyreportsoninventorylevelsateachClonyardThedirectorofoperationsforthegroup,forexample,hasindicatedthatshedoesnotseeanyreportsoninventorylevelsateachClonyardshopuntilatleastthreemonthsintothefinancialyear.thecurrentinventorylevelsbeveryclearontheERPSandanysalewouldregister y,therebyshowingtheeffectontheinventoryoverall.SheShehasalsoindicatedthatClonyardshopsappeartowaittoolongforgoodstobedeliveredtothemfromtheir MinimuminventorylevelsmaybesetwithintheERPSandanordertothe rautomaticallytriggeredwheninventoryreachesthatlevel.AnERPSwillalsoallowdetailsofthedeliverytobetrackedandtheERPSwillenablestaffattheappropriateleveltodiscoverhowlongdeliveriesaretakingandtomanagetherrelationship案例中的问题（部分举例 分析ERP如何帮助解决问ThegroupsalesdirectorindicatedthatthedatahereceivesonClonyard’smonthlyfinancialperformanceisatleastthreeweekslate.Thisoffersnoopportunitytointroducediscountedproductsatanappropriatetime,whichisaverycommonsalesapproachforElrig.ThediscountingofproductlinesThegroupsalesdirectorindicatedthatthedatahereceivesonClonyard’smonthlyfinancialperformanceisatleastthreeweekslate.Thisoffersnoopportunitytointroducediscountedproductsatanappropriatetime,whichisaverycommonsalesapproachforElrig.…AnERPSwouldensurethatthesalesmanagerhasaccesstoimmediatesalesofeachproductandcouldcomparethiswithboth nnedsalesoftheproductandpastsales…permittheinclusionofsomeexternaldatawhichcouldinformthe ofanychangesinthemarket…enablethesalesmanagertotakerealtimedecisionswithregardtowhichproductsmightbediscountedandtowhatlevel.管理层引入ERP的目 分析引入ERP问Further,adirectorofElrighasindicated:‘theuseofasharedup-to-dateinformationsystemsuchasanERPSwillensurethattheClonyardoperationiscomple yintegratedwithintheElrigone.

…usetheintroductionofanERPStoimposeElrig’sstrategyonClonyardandthisissomethingwhichshouldbeavoided.Thestrategiesofthetwocompaniesshouldbealignedinitiallyandanysharedcomputersystem…shouldbeagreedTheirmotivationwouldsufferandClonyard’sabilitytomaintainitspositioninthemarketmaybeaffected.Thismarketpositionis,afterall,themainreasonforElrig’spurchaseofClonyardinthefirstTheClonyardTheClonyardemployeeswillalsobedelightedwiththebrandnewthereisevidencefromthescenariothatClonyardemployeesarenotengagingfullywiththeirowncomputersystem.Thismaybebecausetheyhavenotbeenproperlytrainedandtheprospectoftheintroductionofanewandmuchmorecomplexsystemmaybeverythreateningforthem.performanceintheRSUjointventure. (16marks)(a)(a)Marking1markperpointDiscussionofissuesinrelationtoperformancemanagement–upto9marksDiscussionofissuesinrelationtoperformancemeasurement–upto9marksum16常见问题没有按managingperformance& Foreachofthethreestakeholdergroups,mendandjustifyanMarkingMarkingForeachstakeholdergroup:mendedmeasure–1markJustificationofthemeasure–upto2marksum9marks常见问题偏题,把三种stakeholders的power常常见问题复习方3.复习方查