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ACCA考前冲刺直播P5AdvancedPerformanceManagement直播时间:14:00–16:00
OverviewQA123考官文章解析KeyPointsinP54答题套路解析5
Overview
PartAStrategicplanningandcontrolIntroductiontostrategicmanagementaccountingSMA[Externalorientation,Futureorientation,Goalcongruence]SWOTanalysis,BCGmatrix[growth,marketshare],Portersfiveforces(Knowledge,Matching→Case→ValueAdded)BenchmarkingPerformanceHierarchyCSFsandKPIs(Fitness,how,what)e.g.Dec2015ICMissionstatement(characteristics)PerformancemanagementandcontroloforganisationBudgeting(ABBABC,ZBB)[Implementation,Evaluation,Suggestion]e.g.June2016Q3,Dec2012,June2010Varianceanalysis(Evaluation,Basiccalculation,Reasonsforvariances,Planningandcontrol)e.g.Q4June2014Responsibilityandcontrollability
PartAStrategicplanningandcontrolChangeinbusinessstructureandmanagementaccountingInformationneedsofmanufacturingandservicebusinessBPR(Principal,Characteristics(radicalimprovement),Howtoimplement)e.g.June2016Q2,June2014Q2Businessintegration(Mckinseys7smodel[Hard(structure,strategy,system),Soft(style,sharedvalues,staff,skill)];Valuechain(valueadded/non-valueadded,primary/secondary))Environmentalandethicalissues(Stakeholder)EMA(DifferencesbetweenEMAandtraditionalMA[conventionalcost,contingentcost,relationshipcost,reputationalcost],techniques[EnvironmentalABC(environmentalrelated/environmentaldrivencost),Input/outputanalysis,Flowcostaccounting,Lifecyclecosting]MendelowsMatrix(Stakeholderanalysis[power,interest])
PartBExternalinfluencesonorganisationalperformanceExternalinfluencesonorganisationalperformance(Focusonanalysisofrisk)Riskanduncertainty(Appetite[Riskseeking,averse,neutral],Riskappepti
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