P5 Advanced Performance Management

Students said: “Time, time, time what has become of me” was the critical factor again. Some students were put off by the length of the scenarios in section B. This made it hard to absorb the information and understand what was required. It also overwhelmed some.

The questions covered lean management & CoQ/TQM, benchmarking, ABC & KPIs and transfer pricing.

The examiner said: There was some evidence of poor time management in the September sitting. Often the final question was not fully attempted, or parts of the question were not fully attempted. Another disappointment was the poor performance of many candidates in the professional marks section of Q1. This question was based around performance management and the potential introduction of new techniques and systems in a manufacturing company. Q2 covered the linking measures to strategic objectives, an assessment of performance in the public sector and a look at the benefits of benchmarking. For Q3 candidates needed to consider environmental management accounting and use appropriate costing techniques. Q4 asked how CSFs and KPIs could help an entity achieve its goals. You had to consider the need for a transfer pricing system.

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