2012年6月ACCA考试科目P5考试考点预测Tips

2012年6月ACCA考试科目P5考试考点预测Tips

在享受ACCA 的学习过程中，在掌握P5 的100％的考点之上， 大家再
这Focus 60％的Proficiency.
P5 Exam Tips for June 2012
1. Performance Measurement: Performance Prism; Building Block; Problems of
Performance Measurement Schemes
2. Planning & Budgeting: Benchmarking; ABC;
3. Calculation: EVA; Transfer Pricing
4. Quality: TQM; 6-sigma; SHIP
5. Risk Uncertainty(3M)
6. Value Chain; 7S
答题的中心技巧归纳如下：
When you plan your answer structure in your exam sit, please keep the following 3 questions
in your mind and try to answer them according to the scenario.
What is the Business Objectives? Performance Management
What is the Context of Strategic Management?
“What gets measured, gets done.”(Identify inefficiency measures or
performance;recomment improvements)