acca apm/pm 12月考前 exam tips
作者：泽稷教育 发布时间：2019-12-09 13:45
apm
q1 focuses on a range of issues from syllabus area a(strategic planning and control),c(performance measurementsystems and design)and d(strategic performance management).
泽稷教育acca小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：
in recent exams q1 has often required linking a business’s mission to its performance objectives using the concept of csfs and kpis.you may well also have to critique and recommend improvements to performance reports and the balanced scorecard could well be tested in this context.the assessment of performance is also likely to be tested and this could easily include benchmarking as a theme.
financial performance measures(roce/ri/eva,etc)are also likely to be commonly examined in q1,but don’tneglect non-financial issues from syllabus section d,such as quality managementand reward systems.
one of section b questions will come from syllabus section e(performance evaluation and corporate failure).in section bcommonly tested areas include quality management,information reporting(biddata and lean information),the application of strategic models(pest,porter’s5 forces,the value chain),hr frameworks(reward&appraisal systems),risk management and environmental management accounting.
pm
as all of the syllabus areas can be testedin sections a&b the best advice is to study all areas of the syllabus.sorry about that–but you knew that already!
泽稷教育acca小编给大家准备了一些电子版资料，电子版的也很适合在地铁上查阅：
areas expected to be tested by the examinerin section c include(but are not limited to):budgetary systems,planning andoperational variances,mix and yield variances and evaluation of the company performance(either as a whole,or on a divisional basis).given that this is a performance management paper you would be advised to be prepared to evaluatesome performance.
candidates are told to expect the unexpected,and since the introduction of mcqs this advice is even morecritical because more topics can be tested.
the exam will be approximately 40�lculation and 60%discussion,meaning it is not sufficient to be able toperform all the calculations to get a pass here.