ACCA P5历年考题考点

A1B2B3B4

Dec-14performance prism non-financial indicator environmental accounting corporate failure

benchmarking public sector

JIT value for money

Jun-14fixed and variable cost BPR

EVA management info system joint venture

VBM appraisal process risk decision making planning and operational variances

mission statement budgeting system

beyond budgeting

Dec-13CSFs&KPIs performance pyramid RFID(MIS)league table

PEST pitfall of performance lean management public sector

strategic planning measurement

marketing strategy and gap

Jun-13characteristics of ABM porter's five forces transfer pricing

service business ABC risk appetite divisional structure

balanced scorecard

building block

A1A2B3B4B5

Dec-12assess performance budgeting systems evaluate performance corporate failure role of management accountant performance measures EVA brand loyalty and awareness remuneration policy ROCE

Jun-12assess performancereport assess performance six sigma benchmarking complex business structure performance measures performance measures virtual organisations

what gets measured,performance prism

gets done

Dec-11risk appetite KPIs management information assess performance report quality cost risk decision performance pyramid system performance management style Kaizen

appraisal system JIT

reward system

Jun-11evaluate divison balanced scorecard building block model BCG environmental accounting performance stakeholder evaluate Performance remuneration system

measures management system

performance

transfer price performance measures

executive information

system

Dec-10CSFs ABC, ABM VBM external environment corporate failure KPIs beyond budgeting EVA,EPS, share price

management information assess performance

system