P5考前白皮书ok.pdfVIP

ACCA P5 考前白皮书 一、考试分析 从2015 的9 月开始， ACCA 针对考试模式进行了调整。 从一年二次考试改变成为一年四 次考试。目前的考试题公布到2016 年3 月份和9 月份的合订本。 以下归纳一些典型题目和答案总结，希望能够便于同学们复习。 1.Explain how the one of the Mckinsey S changes will improve/ impact on the business performance? For example, how the datamining can improve the business performance? Suggested answer bullet point:  Collecting info of external info and store it in order to do data mining;  capital expenditure and running costs are high, but the benefit is hard to quantified;  Address for mission;  Date warehousing allows data mining for relationship for example: the geographic preference for products; the relationship between price and volume; seasonal variance  Cost saving  Better decision making 2. Evaluate the performance reporting system Suggested answer bullet point:  Purpose: what is the fundamental purpose of the report in terms of KPI address the issues metioned in the mission statement or ethos;  Aduience: make the report suitable for the interests, responsibilities and ability of the audience  Information: financial and non-financial and beware of measurement distortion; contains appropriate info for decision-making  Layout Not too cluttered; allow the important information to be easily seen and understood. 3. Evaluate the current performance using giving KPI; evaluate the KPI Suggested answer bullet point: 400-650-9965  Ratio calculation and performance analysis;  Whether the KPI address the C.S.F 4. implication of busing VBM/ JIT/ Lean System/value chain/ BPR/TQM for performance management? Taking Value Chain as an example  The value chain is a model of business integration showing the way that business activities are organised. This model is based around activities rather than traditional functional depa