F5 Performance Management:

Exam structure

Section A-15個(gè)客觀題，每道題2分。曾經(jīng)也有討論說(shuō)要不要每道題設(shè)不同的分值，從1至3分不等。但是最終還是設(shè)置成每個(gè)問(wèn)題2分。

Section B-3個(gè)OT cases，每個(gè)case有5個(gè)問(wèn)題，一個(gè)問(wèn)題2分。

Section C-2個(gè)綜合案例題，每道題20分。

Section A

考官?gòu)?qiáng)調(diào)說(shuō)，考生不要忽略考綱上的任何一個(gè)知識(shí)點(diǎn)，每個(gè)知識(shí)點(diǎn)都很重要。因?yàn)樵跈C(jī)考中多項(xiàng)選擇題會(huì)以不同的形式出現(xiàn)，比如說(shuō)：point and click,multiple correct option,fill in the blank,matching and pull-down lists.

Section B

每一個(gè)OT case會(huì)涉及到考綱中的一個(gè)重要的大知識(shí)點(diǎn)，雖然有時(shí)候也會(huì)涉及到考綱上一些別的小的知識(shí)點(diǎn)。同時(shí)，考官也強(qiáng)調(diào)說(shuō)個(gè)別的OT questions雖然在這個(gè)case里，但是它是獨(dú)立的。

Section C

是整個(gè)考試唯一的綜合得分區(qū)。問(wèn)題基本都是來(lái)自考綱的B，C或者D。一個(gè)綜合題只會(huì)對(duì)應(yīng)一個(gè)大的知識(shí)點(diǎn)。

在CBE機(jī)考系統(tǒng)中，回答Section C的綜合題需要掌握基本的excel/spreadsheet的技能?？忌枰獜?fù)制、粘貼以及做一些基本的格式排版。同時(shí)，考生也要掌握簡(jiǎn)單的Excel公式，例如，加減乘除，求和等等?？脊?gòu)?qiáng)調(diào)說(shuō)，雖然markers能看到單元格里的公式，但是你的答案還是要填寫(xiě)清楚。在CBE機(jī)考中，考官還是鼓勵(lì)大家的答案要清晰排版或者布局。（為了markers更快速的看清楚你的解題過(guò)程和答案）。再比如，一些計(jì)算的最后也需要一句總結(jié)。

CBE機(jī)考中的Section C還會(huì)用的文字處理功能（word）。建議考生在回答的時(shí)候去使用標(biāo)題、重點(diǎn)標(biāo)記符號(hào)和有框架的答題。到目前為止，從閱卷的情況來(lái)看，CBE考生使用word回答的答案要比筆試的考生整體來(lái)的清晰。考官相信是因?yàn)榭忌鷤兊拇鸢冈絹?lái)越精簡(jiǎn)。相比筆試，在機(jī)考中漏做或者不做題的情況少了很多。

考官還提醒考生們，在回答績(jī)效管理（performance management）問(wèn)題的時(shí)候尤其要注意不能僅僅停留在“這個(gè)目標(biāo)以及達(dá)到”的層面——要去知道為什么，要問(wèn)問(wèn)自己你為什么要去算這個(gè)ratio。

考生在差異分析（variance analysis）這個(gè)問(wèn)題上的表現(xiàn)一向比較薄弱。考官說(shuō)她理解有好多方法可以計(jì)算出答案，但是markers比較推崇兩種主要的計(jì)算方法。（就是老師上課講的方法?。?/span>

F5 in the future

考官透露說(shuō)，學(xué)生將被期望使用電子表格分析信息?？忌枰磉_(dá)自己的理解，并提出建設(shè)性的意見(jiàn)。最后，她強(qiáng)調(diào)，機(jī)考的考試反映了系統(tǒng)計(jì)算大量數(shù)字的真實(shí)世界，今后會(huì)計(jì)師的行為更具顧問(wèn)能力。

從現(xiàn)在開(kāi)始，考生不會(huì)再被要求去畫(huà)圖了。但是，考生還是需要去解決一個(gè)圖形問(wèn)題或者用圖形中獲取信息的。

在Q&A環(huán)節(jié)中，考官還強(qiáng)調(diào)說(shuō)，請(qǐng)廣大考生不要低估了機(jī)考系統(tǒng)的準(zhǔn)確性和嚴(yán)謹(jǐn)性。

強(qiáng)調(diào)：

我們發(fā)布本ACCA exam tips不是用來(lái)給你押題的，是匯總本次考試的重要關(guān)鍵信息。文中有部分知識(shí)點(diǎn)的整理，更重要的是考試答題技巧的匯總，以及考前準(zhǔn)備。押題復(fù)習(xí)不可取，大家借助本文參考資深考官給出的考試答題技巧更加重要。

Kaplan

MCQ’s can come up from any syllabus area so cover the breadth of every topic.

Section A:

ABC,Life Cycle costing,Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.

Section B:

Usually there are two questions from this area.Commonly tested topics are

–Relevant Costing

–Pricing

–Cost Volume Profit Analysis

–Limiting Factor

–Make or Buy or Shutdown Decisions and other Short term decisions

–Dealing with Risk and Uncertainty

Section C:

There are two questions from this area.Variances analysis is more commonly tested topics while Budgeting is also tested off and on.Every exam has some variances in it and could be basic or advanced variances.

Section D:

Performance evaluations is another area where questions always come up–very hard to learn a set method as each one is different.The important thing is to read the question carefully and make sure you link your analysis to the scenario.Commonly tested areas are

Transfer Pricing

Balance scorecard

The examiner does not like students who simply quote from the textbook,writing information that is not relevant to the question.The examiner also likes you to have an opinion–has the company done well or not?Clearly state your opinion and reasons why it is so.

LSBF

As any syllabus area could be tested in sections A&B the best advice is to study all areas of the syllabus.

For section C expect（but not limited to）planning and operational variance,mix yield variances&evaluation of the company performance（either as a whole or on a divisional basis）。

There is no longer any formal reading and panning time at the start of the exam.You are strongly advised to plan answers to section C questions before starting to write.Ensure to make reference to the scenario in your answer!

The exam is approx.40%calculation and 60%discussion–so doing the maths won’t be enough to pass this paper.Interpretation and application are crucial,especially in section C.

BPP

Sections A and B:Costing methods（ABC,throughput&lifecycle）and decision making（relevant costing,linear programming and uncertainty）。

Section C:Transfer pricing,budgeting and advanced variances.

      點(diǎn)擊在線咨詢(xún)澤稷老師，ACCA中文寶典免費(fèi)領(lǐng)，更有機(jī)會(huì)獲得海量免費(fèi)ACCA學(xué)習(xí)資料。