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ACCA paper p5 advanced performance management EXAM KIT

Professional Examinations

Paper P5

Advanced Performance Management
EXAM KIT


P AP ER P 5 : A D VAN CE D P E RF OR MA N CE M AN A GE ME N T

British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library.
Published by:
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millar’s Lane
Wokingham
Berkshire
RG41 2QZ
ISBN: 978-1-78415-236-9
© Kaplan Financial Limited, 2015

Printed and bound in Great Britain.
The text in this material and any others made available by any Kaplan Group company does not
amount to advice on a particular matter and should not be taken as such. No reliance should be
placed on the content as the basis for any investment or other decision or in connection with any
advice given to third parties. Please consult your appropriate professional adviser as necessary.
Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to
any person in respect of any losses or other claims, whether direct, indirect, incidental,
consequential or otherwise arising in relation to the use of such materials.
All rights reserved. No part of this examination may be reproduced or transmitted in any form or
by any means, electronic or mechanical, including photocopying, recording, or by any information
storage and retrieval system, without prior permission from Kaplan Publishing.
Acknowledgements
The past ACCA examination questions are the copyright of the Association of Chartered Certified
Accountants. The original answers to the questions from June 1994 onwards were produced by
the examiners themselves and have been adapted by Kaplan Publishing.
We are grateful to the Chartered Institute of Management Accountants and the Institute of
Chartered Accountants in England and Wales for permission to reproduce past examination
questions. The answers have been prepared by Kaplan Publishing.

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CONTENTS
Page
Index to questions and answers

v

Analysis of past papers

xi

Exam technique

xiii

Paper specific information


xv

Kaplan’s recommended revision approach

xix

Kaplan’s detailed revision plan

xxiii

Formulae and mathematical tables

xxix

Section
1

Practice questions – Section A

1

2

Practice questions – Section B

29

3

Answers to practice questions – Section A

133

4

Answers to practice questions – Section B

187

5

Pilot paper – questions and answers

In addition to providing a wide ranging bank of real past exam questions, we have also included
in this edition:


An analysis of all of the recent examination papers.



Paper specific information and advice on exam technique.



Our recommended approach to make your revision for this particular subject as effective
as possible. This includes step by step guidance on how best to use our Kaplan material
(Complete text, pocket notes and exam kit) at this stage in your studies.



Enhanced tutorial answers packed with specific key answer tips, technical tutorial notes
and exam technique tips from our experienced tutors.



Complementary online resources including full tutor debriefs and question assistance to
point you in the right direction when you get stuck.

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P AP ER P 5 : A D VAN CE D P E RF OR MA N CE M AN A GE ME N T

You will find a wealth of other resources to help you with your studies on the following sites:
www.mykaplan.co.uk
www.accaglobal.com/students/

Quality and accuracy are of the utmost importance to us so if you spot an error in any of our
products, please send an email to mykaplanreporting@kaplan.com with full details, or follow the
link to the feedback form in MyKaplan.
Our Quality Co-ordinator will work with our technical team to verify the error and take action to
ensure it is corrected in future editions.

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INDEX TO QUESTIONS AND ANSWERS
INTRODUCTION
Past exam questions have been modified (sometimes extensively) to reflect the current P5
syllabus.

KEY TO THE INDEX
PAPER ENHANCEMENTS
We have added the following enhancements to the answers in this exam kit:

Key answer tips
All answers include key answer tips to help your understanding of each question.

Tutorial note
All answers include more tutorial notes to explain some of the technical points in more detail.

Top tutor tips
For selected questions, we “walk through the answer” giving guidance on how to approach the
questions with helpful ‘tips from a top tutor’, together with technical tutor notes.
These answers are indicated with the “footsteps” icon in the index.

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ONLINE ENHANCEMENTS
Timed question with Online tutor debrief
For selected questions, we recommend that they are to be completed in full exam conditions
(i.e. properly timed in a closed book environment).
In addition to the examiner’s technical answer, enhanced with key answer tips and tutorial notes
in this exam kit, online you can find an answer debrief by a top tutor that:


works through the question in full



points out how to approach the question



how to ensure that the easy marks are obtained as quickly as possible, and



emphasises how to tackle exam questions and exam technique.

These questions are indicated with the “clock” icon in the index.

Online question assistance
Have you ever looked at a question and not know where to start, or got stuck part way through?
For selected questions, we have produced “Online question assistance” offering different levels of
guidance, such as:


ensuring that you understand the question requirements fully, highlighting key terms and
the meaning of the verbs used



how to read the question proactively, with knowledge of the requirements, to identify the
topic areas covered



assessing the detail content of the question body, pointing out key information and
explaining why it is important



help in devising a plan of attack

With this assistance, you should then be able to attempt your answer confident that you know
what is expected of you.
These questions are indicated with the “signpost” icon in the index.

Online question enhancements and answer debriefs will be available on MyKaplan at:
www.mykaplan.co.uk

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IN DE X TO Q UE S T ION S A N D A N S WE R S

SECTION A TYPE QUESTIONS
Page number
Question

Answer

Past exam

1

BSN

1

133



2

P Group

4

137



3

Snowwell

7

142

Dec 03(A)

4

Boltzman

10

147

Dec 14

5

Cantor

13

152

Jun 14

6

16

158

Dec 09(A)

7

The RRR Group (RRR)
JHK Coffee Machines Co

19

163

Jun 11(A)

8

Metis Restaurants

21

169

Jun 12(A)

9

Kolmog Hotels

23

175

Jun 13

10

Lopten Industries

26

180

Dec 13

Note: (A) signifies that the question has been amended from the original, either to match the
current syllabus or, more usually, to match the current format of the exam.

SECTION B TYPE QUESTIONS
STRATEGIC PLANNING AND CONTROL
Page number
Question

Answer

Past exam

Dec 07(A)

11

The Healthy Eating Group (HEG)

29

187

12

Divisional actions

30

191



13

Business process re-engineering

31

193



14

Briggs plc

31

195



15

Alternative budgeting

32

198

Jun 06

16

Performance management

32

200

Jun 06(A)

17

Godel

33

202

Jun 14

18

Universal University (UU)

34

206

Jun 09(A)

19

Booxe

35

209

Jun 14

20

The Rubber Group (TRG)

36

212

Jun 08

21

Robust Laptops Co (RL)
Ganymede University

38

216
220

Dec 10(A)

22

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40

Jun 12(A)

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EXTERNAL INFLUENCES ON ORGANISATIONAL PERFORMANCE
Page number
Question

Answer

Past exam

23

Boardman Foods (BF)

41

223



24

Social responsibility

42

225



25

Turing

43

228

Jun 14

26

MTM Group

45

232

Nov 05(A)

27

Franchising For You Ltd (F4U)

45

234

Jun 09

28
29

The Equine Management Academy (EMA)

47

Jun 10

FGH Telecom (FGH)

49

238
241

30
31

Stillwater Services
Stokeness Engineering

50

244
248

Dec 12(A)

52

Dec 10(A)
Jun 13

PERFORMANCE MEASUREMENT SYSTEMS AND DESIGN
32

Precision parts

53

252



33

Motor component manufacturer

54

255

Dec 02

34
35

GMB Co
The Ornamental Company (TOC)

55

257

56

260

Dec 07(A)
Dec 08(A)

36

Bluefin School

57

264

Dec 11(A)

37

Quark Healthcare

59

268

Dec 13

STRATEGIC PERFORMANCE MEASUREMENT
38

Statutory transport authority

60

271



39

Universal Pottery Company (UPC)

61

273



40

Gibson & Chew

63

278



41

Equiguard

64

281



42
43

Business Solutions
Telecoms at Work (TAW)

65
66

285
287

Jun 02
Jun 08(A)

44

Westamber

68

290

Pilot 07 (A)

45

Bettaserve
Alpha Division

71

292

Beeshire Local Authority (BLA)

72
75

294
298

Pilot 07
Dec 07

48
49

Superior Software House (SSH)
SSA Group

76
78

301
305

Dec 08
Dec 09(A)

50

Local government housing department

79

308

Jun 10(A)

51

Film Productions Co (FP)

80

311

Dec 10(A)

52

Tench Cars

81

314

Dec 11(A)

53

Thebe Telecom

82

318

Jun 12(A)

54

Lincoln & Lincoln Advertising

83

321

Dec 12(A)

55

Landual Lamps

87

325

Jun 13

46
47

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IN DE X TO Q UE S T ION S A N D A N S WE R S

PERFORMANCE EVALUATION AND CORPORATE FAILURE
Page number
Question

Answer

Past exam



56

Royal Botanical Gardens

89

330

57

BLA Ltd

89

333

Dec 03(A)

58

Culam

91

338

Dec 14

59

Specialist Clothing Company

92

341

Jun 06(A)

60

Performance pyramid

94

343

Jun 06(A)

61

BPC

96

347

Dec 07(A)

62

The Success Education Centre (SEC)

97

350

Pilot 07(A)

63

The Health and Fitness Group (HFG)

98

353

Jun 08(A)

64

100

357

65

The Sentinel Company (TSC)
The Spare for Ships Company (SFS)

102

361

Dec 08(A)
Jun 10(A)

66

The Superior Business Consultancy (SBC)

104

364

67

LOL Co

105

368

Jun 10(A)
Dec 10(A)

68

RM Batteries Co

107

372

Dec 10

69

APX Accountancy

108

375

Jun 11(A)

70

ENT Entertainment Co

110

377

Jun 11(A)

71

Cod Electrical Motors

111

381

Dec 11(A)

72

Callisto

113

385

Jun 12(A)

73

Amal Airlines

114

388

Jun 12(A)

74

Coal Creek Nursing Homes

115

391

Dec 12(A)

75

Graviton Clothing

117

395

Dec 13

CURRENT DEVELOPMENTS AND EMERGING ISSUES IN MANAGEMENT
ACCOUNTING AND PERFORMANCE MANAGEMENT
76

Maxwell

119

398

Dec 14

77

Integrated Reporting

121

401



78

Public services

122

403



79

Shareholder value analysis

122

405



80

Sports complex

123

409



81

BIOTEC

124

411



82

Bennett plc

126

414

Dec 03

83

The Better Electricals Group (BEG)

127

417

Jun 10(A)

84

Herman Swan & Co

129

420

Dec 12(A)

85

Essland Police Force

130

423

Dec 13

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ANALYSIS OF PAST PAPERS
The table below summarises the key topics that have been tested in recent examinations to date.
Dec
10
Benchmarking
Mission
CSFs and KPIs
Gap analysis
Role of management accountant
BCG
Stakeholders
Risk
Porter’s 5 forces/PEST
Budgeting
BPR
Complex business structures
Services
Information systems
Qualitative factors
Evaluation of a performance report
Wrong signals
Human resource management
Financial performance evaluation
Divisional performance measurement
Transfer pricing
Value for money
Public sector league tables/targets
Performance Prism
Performance pyramid
Balanced scorecard
Building block
NFPIs
Corporate failure
JIT
Lean management
Six sigma
Kaizen
Quality costs
EMA

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Jun
11

Dec
11

Jun
12
X

X

X

Dec
12

Jun
13

Dec
13

Jun
14

Dec
14
X

X
X

X
X
X

X
X

X
X

X

X
X

X
X

X

X

X
X

X
X
X
X

X
X

X

X
X

X

X

X

X
X

X
X

X
X

X

X
X
X

X
X
X
X

X
X

X
X

X

X

X
X

X
X

X

X
X
X

X
X
X
X
X
X

X

X

X

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EXAM TECHNIQUE


Use the allocated 15 minutes reading and planning time at the beginning of the exam:


read the questions and examination requirements carefully, and



begin planning your answers.

See the Paper Specific Information for advice on how to use this time for this paper.


Divide the time you spend on questions in proportion to the marks on offer:


there are 1.8 minutes available per mark in the examination



within that, try to allow time at the end of each question to review your answer and
address any obvious issues

Whatever happens, always keep your eye on the clock and do not over run on any part of
any question!






Spend the last five minutes of the examination:


reading through your answers, and



making any additions or corrections.

If you get completely stuck with a question:


leave space in your answer book, and



return to it later.

Stick to the question and tailor your answer to what you are asked.




pay particular attention to the verbs in the question.

If you do not understand what a question is asking, state your assumptions.
Even if you do not answer in precisely the way the examiner hoped, you should be given some
credit, if your assumptions are reasonable.



You should do everything you can to make things easy for the marker.
The marker will find it easier to identify the points you have made if your answers are legible.



Written questions:
Your answer should have:


a clear structure



a brief introduction, a main section and a conclusion.

Be concise.
It is better to write a little about a lot of different points than a great deal about one or two
points.

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Computations:
It is essential to include all your workings in your answers.
Many computational questions can be answered using a standard step by step approach.
e.g. ABC computations, linear programming and variance calculations.
Be sure you know these steps before the exam and practice answering a range of questions
using the same step by step approach.



Reports, memos and other documents:
Some questions ask you to present your answer in the form of a report, a memo, a letter or
other document.
Make sure that you use the correct format – there could be easy marks to gain here.

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PAPER SPECIFIC INFORMATION
THE EXAM
FORMAT OF THE EXAM
Section A: 1 compulsory question.
Section B: Choice of 2 from 3 questions worth 25 marks each.

Number of marks
50
50

There will be a mixture of written requirements and computational requirements.
Total time allowed:

3 hours plus 15 minutes reading and planning time.

Note that:


All syllabus areas will be examined.



The exam may contain one question from each syllabus area. However, some exam
questions have examined more than one syllabus area in the same question, especially in
section A.



Questions will be based around a short scenario. It is important to refer back to this
scenario when answering the question.



Earlier knowledge from previous papers will be drawn on at times.

PASS MARK
The pass mark for all ACCA Qualification examination papers is 50%.

READING AND PLANNING TIME
Remember that all three hour paper based examinations have an additional 15 minutes reading
and planning time.
ACCA GUIDANCE
ACCA guidance on the use of this time is as follows:
This additional time is allowed at the beginning of the examination to allow candidates to read
the questions and to begin planning their answers before they start to write in their answer
books.
This time should be used to ensure that all the information and, in particular, the exam
requirements are properly read and understood.
During this time, candidates may only annotate their question paper. They may not write anything
in their answer booklets until told to do so by the invigilator.

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KAPLAN GUIDANCE
As all questions are compulsory, there are no decisions to be made about choice of questions,
other than in which order you would like to tackle them.
Therefore, in relation to P5, we recommend that you take the following approach with your
reading and planning time:


Skim through the whole paper, assessing the level of difficulty of each question.



Write down on the question paper next to the mark allocation the amount of time you
should spend on each part. Do this for each part of every question.



Decide the order in which you think you will attempt each question:
This is a personal choice and you have time on the revision phase to try out different
approaches, for example, if you sit mock exams.
A common approach is to tackle the question you think is the easiest and you are most
comfortable with first.
Psychologists believe that you usually perform at your best on the second and third
question you attempt, once you have settled into the exam, so not tackling the most
difficult question first may be advisable.
It is usual however that students tackle their least favourite topic and/or the most difficult
question in their opinion last.
Whatever you approach, you must make sure that you leave enough time to attempt all
questions fully and be very strict with yourself in timing each question.



For each question in turn, read the requirements and then the detail of the question
carefully.
Always read the requirement first as this enables you to focus on the detail of the
question with the specific task in mind.
For computational questions:
Highlight key numbers/information and key words in the question, scribble notes to
yourself on the question paper to remember key points in your answer.
Jot down proformas required if applicable.
For written questions:
Take notice of the format required (e.g. letter, memo, notes) and identify the recipient of
the answer. You need to do this to judge the level of financial sophistication required in
your answer and whether the use of a formal reply or informal bullet points would be
satisfactory.
Plan your beginning, middle and end and the key areas to be addressed and your use of
titles and sub-titles to enhance your answer.
For all questions:
Spot the easy marks to be gained in a question and parts which can be performed
independently of the rest of the question. For example, a definition of a variance or an
explanation of the steps carried out in target costing.
Make sure that you do these parts first when you tackle the question.

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PAPE R SPE CI FI C I N F OR M A TION

Don’t go overboard in terms of planning time on any one question – you need a good
measure of the whole paper and a plan for all of the questions at the end of the
15 minutes.
By covering all questions you can often help yourself as you may find that facts in one
question may remind you of things you should put into your answer relating to a different
question.


With your plan of attack in mind, start answering your chosen question with your plan to
hand, as soon as you are allowed to start.

Always keep your eye on the clock and do not over run on any part of any question!

DETAILED SYLLABUS
The detailed syllabus and study guide written by the ACCA can be found at:
www.accaglobal.com/students/

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KAPLAN’S RECOMMENDED REVISION
APPROACH
QUESTION PRACTICE IS THE KEY TO SUCCESS
Success in professional examinations relies upon you acquiring a firm grasp of the required
knowledge at the tuition phase. In order to be able to do the questions, knowledge is essential.
However, the difference between success and failure often hinges on your exam technique on the
day and making the most of the revision phase of your studies.
The Kaplan complete text is the starting point, designed to provide the underpinning knowledge
to tackle all questions. However, in the revision phase, pouring over text books is not the answer.
Kaplan Online knowledge check tests help you consolidate your knowledge and understanding
and are a useful tool to check whether you can remember key topic areas.
Kaplan pocket notes are designed to help you quickly revise a topic area, however you then need
to practice questions. There is a need to progress to full exam standard questions as soon as
possible, and to tie your exam technique and technical knowledge together.
The importance of question practice cannot be over-emphasised.
The recommended approach below is designed by expert tutors in the field, in conjunction with
their knowledge of the examiner and their recent real exams.
The approach taken for the fundamental papers is to revise by topic area. However, with the
professional stage papers, a multi topic approach is required to answer the scenario based
questions.
You need to practice as many questions as possible in the time you have left.

OUR AIM
Our aim is to get you to the stage where you can attempt exam standard questions confidently, to
time, in a closed book environment, with no supplementary help (i.e. to simulate the real
examination experience).
Practising your exam technique on real past examination questions, in timed conditions, is also
vitally important for you to assess your progress and identify areas of weakness that may need
more attention in the final run up to the examination.
In order to achieve this we recognise that initially you may feel the need to practice some
questions with open book help and exceed the required time.
The approach below shows you which questions you should use to build up to coping with exam
standard question practice, and references to the sources of information available should you
need to revisit a topic area in more detail.
Remember that in the real examination, all you have to do is:


attempt all questions required by the exam



only spend the allotted time on each question, and



get them at least 50% right!

Try and practice this approach on every question you attempt from now to the real exam.
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EXAMINER COMMENTS
We have included the examiners comments to the specific new syllabus examination questions in
this kit for you to see the main pitfalls that students fall into with regard to technical content.
However, too many times in the general section of the report, the examiner comments that
students had failed due to:


“not answering the question”



“a poor understanding of why something is done, not just how it is done”



“simply writing out numbers from the question. Candidates must understand what the
numbers tell them about business performance”



“a lack of common business sense” and



“ignoring clues in the question”.

Good exam technique is vital.

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THE KAPLAN PAPER P5 REVISION
PLAN
Stage 1: Assess areas of strengths and weaknesses
Review the topic listings in the revision table plan below

Determine whether or not the area is one with which you are comfortable

Comfortable
with the technical content

Not comfortable
with the technical content

Read the relevant chapter(s) in
Kaplan’s Complete Text
Attempt the Test your understanding
examples if unsure of an area
Attempt appropriate Online Fixed
Tests

Review the pocket notes on this area

Stage 2: Practice questions
Follow the order of revision of topics as recommended in the revision table plan below and
attempt the questions in the order suggested.
Try to avoid referring to text books and notes and the model answer until you have completed
your attempt.
Try to answer the question in the allotted time.
Review your attempt with the model answer and assess how much of the answer you achieved in
the allocated exam time.

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Fill in the self-assessment box below and decide on your best course of action.

Comfortable with question attempt

Only revisit when comfortable with
questions on all topic areas

Not comfortable with question attempts

Focus on these areas by:

Reworking test your understanding
examples in Kaplan’s Complete Text

Revisiting the technical content from
Kaplan’s pocket notes

Working any remaining questions on
that area in the exam kit

Reattempting an exam standard
question in that area, on a timed,
closed book basis

Note that:
The “signpost questions” offer online question assistance to help you to attempt your
question confidently and know what is expected of you.
The “clock questions” have an online debrief where a tutor talks you through the exam
technique and approach to that question and works the question in full.

Stage 3: Final pre-exam revision
We recommend that you attempt at least one three hour mock examination containing a set of
previously unseen exam standard questions.
It is important that you get a feel for the breadth of coverage of a real exam without advanced
knowledge of the topic areas covered – just as you will expect to see on the real exam day.
Ideally this mock should be sat in timed, closed book, real exam conditions and could be:


a mock examination offered by your tuition provider, and/or



the pilot paper in the back of this exam kit, and/or



the last real examination paper (available shortly afterwards on MyKaplan with “enhanced
walk through answers” and a full “tutor debrief”).

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KAPLAN'S DETAILED REVISION PLAN
Topic

Complete
Pocket
Text
note
Chapter
Chapter
Introduction to strategic management accounting
1
1
− Benchmarking

Questions
to
attempt

Tutor guidance

Q4, Q32,
Q36

This is a relatively straightforward technique but
it is still important to practice at least one
question to ensure you have the required
knowledge.



KPIs and CSFs

1

1

Q10, Q29,
Q51, Q73

A core area that is commonly examined. It is
important to complete a range of questions here.



Mission

1

1

Q45. Q50

This may not be tested in isolation but, for
example, you may need to consider the impact of
a change in the mission statement on the KPIs of
the organisation.



BCG

1

1

Q59, Q70

A business could use the BCG matrix in order to
classify its subsidiary companies in terms of their
rate of market growth and relative market share.



Role of management
accountant

1

1

Q77, Q84

It’s important to consider the changes in the role
of the management accountant and the role of
the management accountant in integrated
reporting.

2

2

Q25

Much of this is brought forward knowledge from
F5 but notice the change in emphasis of the
questions – the calculations will be used to
underpin your discussion rather than accounting
for the majority of the marks.

Environmental influences
− Risk

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Date
attempted

Self assessment

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Topic

Complete
Text
Chapter
2

Pocket
note
Chapter
2



Stakeholders



PEST

2

2

Q10

Consider PEST in the context of performance
management.



Porter’s 5 forces

2

2

Q31

Consider Porter’s 5 forces in the context of
performance management.

Approaches to budgets
− Budgeting

3

3

Q17, Q20,
Q21, Q35,
Q65

Do not overlook this area. Knowledge of the
written areas of budgeting can help you to score
relatively easy marks in the exam. In addition,
make sure that you can do the ABC calculations.

Q13, Q19

It is important to understand what BPR is and to
consider its impact on systems development and
performance improvement.

Business structure and performance management
4
4
− BPR

xx i v

Questions
Tutor guidance
to
attempt
Q4
May not be tested in isolation but could be
examined, say, alongside the Performance Prism.



Services

4

4

Q9, Q50

A straightforward area but be ready to distinguish
service and manufacturing organisations.



McKinsey’s 7s model

4

4

Q14

A relatively minor area but complete one
question on this.



Complex structures

4

4

Q72

The organisations in the exam are often more
complex in nature – these complex structures will
present their own problems.

Date
attempted

Self assessment

KA PL AN P U BLI SH IN G


KA PL AN ’S DE T AILE D RE V ISI ON P LA N

Topic

Complete
Text
Chapter
The impact of information technology
5
− Information systems

Performance reports for management
6
− Performance reports



Qualitative factors

6

Pocket
note
Chapter

Questions
to
attempt

Tutor guidance

5

Q7, Q36,
Q37

Think about the link between performance
management and information systems.
In
particular, what information needs does the
organisation have and what information systems
should they implement as a result of these
needs?

6

Q5, Q8,
Q9, Q32

A commonly examined area. Complete a number
of questions to understand how it can be
examined in a variety of contexts. It is important
to be able to evaluate a performance report.

6

Q47

Qualitative factors are subjective in nature and
are therefore often overlooked. It is important
to stress the importance in your answer of
considering these factors and you need to be
ready to discuss how they can be best assessed.

Human resource aspects of performance management
7
7
Q40
− Appraisal
7
7
Q41, Q54
− Reward

KA PL AN P U BLI SH IN G

Date
attempted

Self assessment

HR aspects can be overlooked but consider the
impact of a number of HR issues on performance
management. It is vital that managers are
motivated to achieve the goals and KPIs of the
organisation.

xx v


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