參加了3月份ACCA考試的小伙伴們，想必對剛剛過去的4月17號記憶猶新吧，在接到ACCA成績單的那一刻，心情應該都是無比激動的！為了幫助3月考試失利的小伙伴們渡過難關，今天我們來分析一下ACCA考試中的重災區(qū)——P5這門課。

P5，即高級業(yè)績管理，重在分析、評估在特定公司背景下，哪種業(yè)績管理工具更適用的問題。我們需要對所用的業(yè)績管理工具的優(yōu)缺點、適用范圍有較深的理解，并結合考題環(huán)境，站在戰(zhàn)略管理層的角度，研究目標該如何實現(xiàn)。

考官的原話是：The paper is one that has analysis,evaluation and above all application at its core and it is a good mantra with which to approach every question in a P5 examination:am I relating the technique to the scenario?am I evaluating its usefulness in this specific situation?

在P5考試中我們要記住一個永恒的真理：沒有最好的管理工具，只有最合適的管理工具。

接下來我們逐一列出P5考試中考生要注意的要點及考生常犯的錯誤。

第一：理解題目，看懂要求。

P5考官在歷次考官報告中都著重指出了這個問題。作為中國考生，首先需要攻克的是對英文題意的正確理解，在此基礎上正確分析考官的要求，確保答案達到點子上，做到不漏題。

This issue leads directly to the well-worn advice to candidates to‘answer the question asked'.There are……candidates answered a different requirement from the one asked or simply ignored a part of the requirement.There was also a disregard for the suggestions contained within the scenario.

——Examiner’s report March 2017&June 2016

……this means paying specific attention to the question requirement:at P5,questions demand that scenarios are“analysed”，“evaluated”and“assessed”rather than described.Candidates also failed to answer all parts of a requirement……many candidates provided very weak and superficial comments.

——Examiner’s report December 2016

Those candidates who specifically answered the requirements,addressing each part specifically,paying attention to the relevant verbs scored well.

——Examiner’s report December 2016

第二：答題要緊扣案例背景

高級業(yè)績管理這門課重點不再是考察某種管理工具怎么使用，而重在考察在特定背景下，分析用哪種工具更合適的能力。

A good,professional-level answer will go beyond the mere repetition of how a technique works and focus on relating it to the entity's specific environment.

——Examiner’s report March 2017

Candidates need to be aware that performance management is an area which,at an advanced level,is dependent upon situation and environment.A good,professional-level answer will go beyond the mere repetition of how a technique works and focus on relating it to the entity's specific environment.

——Examiner’s report December 2016

Building upon that knowledge,candidates need to be aware that performance management is an area which,at an advanced level,is dependent upon situation and environment……As in previous diets,it was very clear to the marking team that those candidates that had grasped the need for this went on to pass the paper.

——Examiner’s report June 2016.

第三：轉(zhuǎn)變思路：從重理論到重分析應用

考到P階段，特別是P5這么課，重點不在于對純記憶的知識進行考察，考生需要培養(yǎng)自己結合特定環(huán)境提出合適的管理工具的能力。

Most examinations require a balance of memory work and evaluation/analysis.However,as one goes through the levels（say from F2 to F5 to P5）this balance changes,from pure memory to more analysis.

——Examiner’s report March 2017

……providing a history of how and when such a model was developed,although interesting,adds little benefit when providing advice……The essence of P5 is the application of this knowledge to a practical scenario and it is the demonstration of these skills which will make for a successful response at P5.

——Examiner’s report December 2016

Such a preparation strategy would also focus candidates’minds on producing responses to the questions that were specifically asked and not offering too much information by way of definitions and descriptions of techniques.

——Examiner’s report September 2016

Good candidates distinguish themselves by being aware that if they come to this

examination expecting to repeat memorised material,they will probably score only between 20%and 30%.

——Examiner’s report June 2016.

第四：端正學習態(tài)度，理解基礎知識。

P5考察的知識水平相當于研究生水平，所以考生要花費更多的時間去學習、理解基礎知識。很多考生因為基礎階段的F2、F5免考，相關的知識基礎不牢，導致P5掛科多次。

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

——Examiner’s report March 2017

A lack of basic knowledge was demonstrated by many candidates at this diet–whether this be the inability to adjust a budget by an applicable percentage,or failure to recognise the difference between profitability and liquidity.

——Examiner’s report December 2016

Of course the paper contains elements that are of a technical nature and many of those elements will have been learned in the F level papers–it is always beneficial,therefore,to be aware of the papers that underpin P5 and have a full appreciation of the“taken for granted”knowledge of the content of those papers.

——Examiner’s report September 2016

第五：認真閱讀總結：課本、歷年考題、考官文章

很多考生得分低的直接原因就是基礎知識學的不扎實，聽課困難，又不愿意坐下來認真做歷年考題，沒有認真閱讀考官文章。ACCA考試中，如果你靜下心把歷年考題認真做三遍，歸納總結相關知識點，就沒有考不過的道理。

We would strongly advise that candidates use the examiner’s reports and approach articles to ensure that they have the right overall attitude to P5,which is intended to lie at a post-graduate level.

——Examiner’s report March 2017

The advice in past examiner's reports and approach articles does not seem to have been taken up by many candidates.

——Examiner’s report December 2016

第六：話不能說一半：計算結果要有分析支持

很多考生計算出結果后忘記了對結果進行簡單的分析，而其實考官閱卷的重點恰恰在于考生的分析能力。

In many instances the discursive elements allow good candidates to score marks quickly compared to numerical calculations–the examining team always support students discussing results and developing these points with regards the impact to the company detailed in the scenario.

——Examiner’s report December 2016

第七：考試中的時間管理技巧，根據(jù)分值分配答題時間

The majority of candidates attempted their allocation of three questions and there was little evidence of poor time management in terms of completing the paper.However,the team would like to suggest that candidates spend sufficient time reading the requirements to ensure that they fully understand what is being asked of them.Many candidates wrote long answers based on a question they thought had been asked but was not in line with the requirement.

——Examiner’s report December 2016

The majority of candidates attempted their allocation of three questions although there was some evidence of poor time management overall.The marks awarded to a question and to specific parts of the question are always a useful guide as to the time that should be spent on it.

——Examiner’s report September 2016

第八：4分的professional marks一定要拿到！

一般在P5考試中第一道大題中，會要求考生根據(jù)所出具的報告類型，列出正確的格式。這4分考生一定不要失去！

As has become common,those candidates who had practised writing professional answers prior to the examination performed admirably in the presentation area（4 marks）。The markers were looking for suitable report headings,an introduction,a logical structure,signposted by the good use of subheadings in the answer,and a clear,concise style.

——Examiner’s report March 2017

It should also be noted that candidates scored well on professional marks on this diet,and future candidates should be aware that well-structured,professional answers are essential to score these marks.

——Examiner’s report December 2016

Particularly disappointing was the poor performance of many candidates in the Professional marks section of question 1.It is very easy to score full marks on this part of the question by ensuring that the Report addresses its reader with a concise indication of the subject matter and the date of the Report,an introductory paragraph which highlights the material that the Report will address,subheadings for each section and a discussion in professional,clear language.

——Examiner’s report September 2016

在P5考試中，出現(xiàn)的大部分問題其實都是一樣的，考官在每次報告中強調(diào)的重點也是一樣的，如果考生把上面的八個問題給解決了，相信P5通過那天馬上就要來了，各位小伙伴們，加油！

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