P5這門課在歷次ACCA考試中的通過率都不算高,3月份28%的通過率更讓它雄踞ACCA難度榜第一位。今年我們來看一下考官對3月份P5考試的看法,以及對考生準(zhǔn)備考試有什么建議。

P5考卷分為兩部分:Section A and Section B。Section A是一道50分的必答題,Section B由三道25分的選答題組成,要求考生從中選出兩道進(jìn)行解答,考卷總分100分,50分通過。

在這次考試中,Question 3尤為被考生青睞,值得注意的是,考生的時(shí)間管理技巧相比以前也有了較大的提升。

而針對考試中存在的問題,P5考官提出了以下幾條建議,希望各位ACCA的小伙伴們認(rèn)真聽取,合理安排自己的學(xué)習(xí)和考試。

第一:認(rèn)真閱讀考官文章及歷次考試的考官報(bào)告

“use the examiner’s reports and approach articles to ensure that they have the right overall attitude to P5”

第二:培養(yǎng)案例分析能力,減輕純知識(shí)記憶

“as one goes through the levels(say from F2 to F5 to P5)this balance changes,from pure memory to more analysis.”

第三:理解基礎(chǔ)知識(shí),以不變應(yīng)萬變

“the first step to passing P5 is to have a good grasp of the basic knowledge.”

值得一提的是,這次P5考試中考到了return on capital employed、the Building Block model、target costing這些基礎(chǔ)知識(shí),但相當(dāng)一部分考生并沒有很好的回答,暴露出基礎(chǔ)知識(shí)不牢的弱點(diǎn)。

第四:理論聯(lián)系案例,分析結(jié)合背景

“the need throughout the examination to relate or illustrate points by using the information relating to the business in the question scenario.”

第五:所答要為所問,不要“驢唇不對馬嘴”

“This issue leads directly to the well-worn advice to candidates to‘answer the question asked'.”

接下來,我們依次看一下考官對四道考題的分析。

Question One

這道題要求考生思考the performance reporting system of a service company and its proposed reward schemes。

這道題共由5個(gè)Part組成,前三部分圍繞分析the current indicators used at a strategic level by the company,后兩部分重點(diǎn)在the reward schemes of the business。

Part(i)requested an evaluation of the links between the mission and the indicators.

很多考生都能指出the mission statement,但是很少考生能夠showed appreciation of the structure of the mission and how certain goals were subsidiary to an overall aim。許多考生因?yàn)榉治鰐he indicators和the mission的聯(lián)系較準(zhǔn)確,也拿到了相對不錯(cuò)的分?jǐn)?shù)。

Part(ii)required a detailed consideration of how performance measures are put together.

考生在這道題中最大的問題是答案深度不夠,導(dǎo)致最后只能得到個(gè)位數(shù)的分?jǐn)?shù),用考官的話說原因就是“they failed to develop their answers”。例如,很多考生已經(jīng)識(shí)別出某個(gè)indicator的計(jì)算存在問題,但是很少有考生嘗試去量化這個(gè)問題的影響。

在這道題中考到了return on capital employed的計(jì)算,這是一個(gè)很基礎(chǔ)又很重要的指標(biāo),但是很多考生不知道它的計(jì)算方法,暴露出了基礎(chǔ)知識(shí)薄弱的弱點(diǎn)。

Part(iii)required a general evaluation of the presentation of the business’dashboard of indicators.

這道題中,很多考生是因?yàn)榱谐隽讼嚓P(guān)的indicators才拿到一些分?jǐn)?shù),但由于沒有分析結(jié)合案例背景,導(dǎo)致分?jǐn)?shù)偏低。

Part(iv)required an explanation of certain detailed parts of the Building Block model.

這道題存在的最大問題是,考生沒有準(zhǔn)確理解題意,答非所問??脊倜鞔_要求考生回答問題”explain…as required by the CEO”,提示考生答題要緊貼CEO的需要,但是很多考生只是把機(jī)械學(xué)習(xí)的知識(shí)照搬到了考卷上,結(jié)果很顯然,分?jǐn)?shù)不理想。

Part(v)required two proposed reward schemes to be evaluated

考生在這道題中的表現(xiàn)不錯(cuò),很多考生能夠用the Building Block model concepts合理分析這兩種獎(jiǎng)勵(lì)機(jī)制。

特別需要注意的是,在P5考試第一題中有4分的professional marks,考生可以通過考試前做題總結(jié)來拿到這4分。

Professional marks具體的要求是suitable report headings,an introduction,a logical structure,signposted by the good use of subheadings in the answer,and a clear,concise style。

Question Two

第二題是相對較簡單的,考察的是the use of target costing and Kaizen costing at a manufacturer,共分為3個(gè)小部分。

Part(a)of the question required a basic calculation of the cost gap.

很多考生這道題都拿到了不錯(cuò)的分?jǐn)?shù),但也有考生對理論理解不夠深刻,只是計(jì)算了總的成本而沒有計(jì)算出單個(gè)產(chǎn)品的成本,而單個(gè)產(chǎn)品的成本其實(shí)是更有意義的,甚至有的考生都不知道cost gap的計(jì)算方法,結(jié)果得分很低。

Part(b)of the question required candidates to apply the target cost method to the scenario to give advice about performance improvements.

這部分存在的問題主要是考生對案例中存在的問題分析不到位,而在案例中一般會(huì)有一些點(diǎn)是必須要在答案中分析的,抓到這些點(diǎn)的考生會(huì)得到較高的分?jǐn)?shù)。

Part(c)of the question was fairly well answered with candidates demonstrating a fair understanding of Kaizen costing and its application.

Part(c)主要考察的是Kaizen costing的理解和應(yīng)用,基礎(chǔ)知識(shí)較好的考生會(huì)拿到不錯(cuò)的分?jǐn)?shù)。

Question Three

Question Three主要考察對外部商業(yè)環(huán)境的分析會(huì)對performance measurement of a retailer有什么影響。

Part(a)considered the use of such an analysis on specific factors for the company in the scenario.

能夠把案例中的例子跟所學(xué)知識(shí)結(jié)合起來分析的考生都能夠得到不錯(cuò)的分?jǐn)?shù)。

Part(b)asked for an evaluation of the suitability of indicators currently in use for an expansion into a different country.

這部分存在的問題是考生對題意理解有誤,有的考生是基于現(xiàn)有的環(huán)境對indicators進(jìn)行分析的,與題目的要求相差很遠(yuǎn),雖然寫了很多,但是不得分。

Part(c)of the question required the identification of new key performance indicators for part of the scenario

這道題拿高分的要點(diǎn)在于point new indicators and discussion as to the relevance or reasoning for the choice。僅僅羅列出new key performance indicators而沒有相應(yīng)的分析得分會(huì)比較低。

Question Four

第四題考察的知識(shí)點(diǎn)在于divisional performance measurement.

Part(a)required an analysis of the reasons for the performance of a manager being measured differently from the division’s performance.

再次強(qiáng)調(diào),解答這類考題一定要指出案例中存在的問題,然后對存在的問題進(jìn)行合理分析。

Part(b)required a calculation of the relevant profit to judge the manager’s performance in order to assess their suitability for a bonus payment.

如果對所需要計(jì)算的指標(biāo)理解正確的話,這部分分值是容易拿到的。

Part(c)required an evaluation of the suitability of economic value added as a divisional performance measure.

考官表示對考生在這道題上的表現(xiàn)很surprising,因?yàn)榭忌^多的關(guān)注于對indicator背后的理論的長篇大論,卻沒有針對案例背景分析指標(biāo)是不是適合,所以很多考生這這里分?jǐn)?shù)不高。

最后,祝大家早日攻克P5這個(gè)攔路虎,早日出坑!

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