2011-2014 ACCA P5考官报告下载PERFORMANCE MANAGEMENT

2011-2014p5 ACC考官报告下载PERFORMANCE MANAGEMENT

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Examiner's report
P5 Advanced Performance Management
June 2014
Examiner's report - P5 June 2014
1
Introduction
Firstly, we would like to offer our congratulations to all of those candidates who achieved a pass at this diet and
our commiserations to those who did not.  
In this report, our aim is to indicate areas of good and poor performance with the specific additional purpose of
helping future candidates assess what is required of them. We have added comments about potential
improvements to examination approach that could be made after the commentary on each specific question.
We will begin with general comments about the approach and then provide a commentary on the specific
questions in the examination paper.

General Comments

The examination paper comprised two sections, A and B. Section A consisted of one compulsory question for 50
marks in total. Section B consisted of three optional questions for 25 marks each from which candidates were
required to answer two questions. The vast majority of candidates attempted their allocation of three questions
and there was little evidence of poor time management. There was no clear favourite amongst the section B
questions with roughly equal proportions attempting each one.
. The advice in past examiner's reports and approach articles does not seem to have been taken up by many
candidates and we would strongly advise that candidates use these materials to ensure that they have the right
overall attitude to P5, which is intended to lie at a post-graduate level.
As a result, we would offer similar broad comments to past reports. Most examinations require a balance of
memory work and evaluation/analysis. As one goes through the levels (say from F2 to F5 to P5) this balance
changes, from pure memory to more analysis. Good candidates distinguish themselves by being aware that if
they come to this examination expecting to repeat memorised material, they will probably score only between
20% and 30%. However, in addition, at this diet, it  was clear that many candidates lacked fundamental
knowledge needed at P5. Most worryingly, basic management accounting concepts were clearly not well
understood e.g. fixed and variable costs in question 1, comprehending an  operating statement in question 4.
These are gained at lower levels and must be carried forward into the more advanced levels. Also, there was
evidence that many did not have basic knowledge of some of the methods in P5, e.g. value-based management
in question 1. Without this knowledge, it is very difficult to score the analysis and evaluation marks since the
candidate cannot understand the question subject.

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