P5 Advanced Performance Management:

P5的考官强调说考纲中的知识点通常只占P5考试中的30%。“你把考纲印脑子里也没用”，考官是这么说的。P5和P阶段所有考试一样，都是侧重于知识点的应用，考生应该是在问题场景下回答问题。考官说还说：P5的考试中“评估”比“计算”来的重要的多。

他希望考生使用有逻辑的方法。

The examiner felt that students generally do well with EVA,quality systems（especially JIT），and models from section E of the syllabus–like the balanced scorecard.

考官感觉总体上考生都比较擅长EVA，quality systems（尤其是JIT），和考纲上section E的模型——比如balanced scorecard。

但是，太多的考生的学习都浮于表面，他们学习了很多专业术语但是却不知道这些术语背后的意义。例如：考生都是balanced scorecard是平衡记分卡，但是一旦涉及实际应用，考生就有点懵逼。考官说：“现在不知道return on capital employed的考生人数在逐步下降。”，但他也警告考生这个人数也可能会再次增加，所以这在提醒大家基本定义还是要记牢的。

另外需要考生们多多下功夫的部分还有：ABC，overhead cost allocation systems responsibility centres and transfer pricing。

2018年P5的改革：

全新的考试结构——Section A：一个50分的案例分析；Section B：2个25分的问题。

全新的考纲指南——Section A：考纲A、C、D；Section B：一个问题来自考纲E，另一个问题可能来自考纲上任意一点。也就是说考纲B可能会出现也可能会不出现。

考官还期待最新的SBL考试会帮助提高P5的通过率。他感觉在参加P5考试之前最好去考SBL考试（就是P1和P3的合并）。

强调：

我们发布本ACCA exam tips不是用来给你押题的，是汇总本次考试的重要关键信息。文中有部分知识点的整理，更重要的是考试答题技巧的汇总，以及考前准备。押题复习不可取，大家借助本文参考资深考官给出的考试答题技巧更加重要。

Kaplan

Answer the wordy bits first,provided they don’t depend on calculations you’ve not yet done.This paper awards approx 70%of the marks for discussion,and 30%for calculations.

Watch your time management when doing the calculations.Although they are not technically complicated,they can be time consuming.Lots of practice before the exam means you should be reasonably efficient at these parts in the exam,although you may well take more time than the 1.8 minutes per mark you should theoretically allow.However,if you realise it is taking too long,make up some numbers,move on and use those figures as the basis of your discussion as you’ll get the follow through marks on that basis.

BPP

In recent exams Q1 has often required a significant level of data analysis using numerical techniques,eg KPIs,EVA.You are aiming to turn data into information NOT to produce complicated calculations.Nevertheless any numerical techniques in this paper（eg transfer pricing,ratios,analysis of quality related costs,ABC）need to be mastered.

Performance management frameworks（eg building blocks,performance pyramid or the balanced scorecard）are also commonly tested in Q1.You must understand the purpose and limitations of these models and must ensure you can apply them in a practical way.

Q2-4:In section B commonly tested areas include quality management,information reporting（eg CSFs and KPIs），the application of strategic models（such as PEST,Porter’s 5 forces,the value chain），HR frameworks（eg reward&appraisal systems），risk management,and environmental management accounting.

keep checking the ACCA website for articles in the lead up to the exam（eg recent articles on complex business structures,big data,integrated reporting and performance management models（BCG&5 forces）。

LSBF

KPIs linked to stakeholders/mission.

Maximax,maximin.

Corporate failure.

Link between IT systems and KPIs.

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