F5 Performance Management

BPP says:

Specialist Cost and Management Accounting Techniques
• ABC, Throughput Accounting & Target Costing have featured recently. Backflush accounting has not yet been examined. Be prepared to discuss techniques such as ABC compared to traditional costing techniques such as Absorption Costing.
Decision making techniques
• Relevant costing, linear programming and risk & uncertainty have been examined recently. Pricing is yet to be examined in much detail other than a brief discussion about discounting and a requirement to suggest two pricing strategies.
Budgeting
• Learning curves have featured most regularly to date. Discussion marks may look at the appropriateness of budgeting types or the behavioural impacts of types of budgeting. Numerical elements in a budgeting question could include flexed budgets or time series analysis.
Standard costing & variance analysis
• Mix & yield variances, planning & operating variances and operating statements have been examined. Be prepared to discuss performance and whether variances are an indicative measure of good / bad performance.
Performance Measurement and Control
• Questions focusing on interpretation of performance and financial vs non financial measures have featured on all papers to date. Questions could focus on the public sector, divisional performance measures such as ROI / RI or a discussion of the impact on performance of various transfer prices.

Kaplan says:

• Financial and non-financial performance indicators
• Mix and Yield variances
• Transfer Pricing
• Activity Based Costing

P5 Advanced Performance Management

BPP says:

Scope of strategic performance measures in the private sector
• Analysis of financial and non-financial performance; this could include the use of activity-based approaches or learning curves, and strategies to improve performance.

Divisional performance and transfer pricing issues
• ROI, RI , EVA or even ABC could feature here; transfer pricing could feature as an aspect of these questions.

Problems with budgeting
• Budgeting has been a favourite essay question with your examiner, especially an awareness of the problems of budgeting but was largely unexamined in 2009.

Alternative views of performance measurement
• The examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.

Performance hierarchy
• Linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements that could easily include a simple NPV or profit analysis.

Kaplan says:

• Forecasting
• Divisional assessment
• Strategic alternatives
• Corporate failure
• Dealing with uncertainty

LSBF says:

• Comparison of performance
• Evaluation of performance systems
• BCG / Ansoff to evaluate decisions
• Non-financial performance indicators
• Budgeting

any one received email form acca.the email title is permission to public your name in acca magazine in student accountant if u manage to graduate for current sitting?

i think the pilot paper in acca website will be the tips

i think i should pay attention on rpgt. like rpc because i have been long time never come out since 2007.

u can use 5% to calculate the tax because both method all will give the same outcome

exam day still want to study meh just get yourself relax and ready for exam the more you read the more panic your are

i think better dun try.if u really feel sleepy try eat gula gula lah

acca is professional paper so anything can happend u must perpared for the challenge

the date more or less same with the 2010 june sitting

if u plan to take 3 paper. i suggest u study full time

yes u need to answer the challenge question.your workplace mentor will help to click the achieved button if they think that u meet the objective.if u simply click achived then ACCA will aspect you submit the per manually.

u can apply for obu but u need to sit for f7,8,9

p2 miss menon sunway or hanef mc orange

for june 2011 exam?

yes u can take provided only left 3 fundemental paper

u may go to broder book store the acca study text but abit expensive

i think u need to order the kaplan from sg.or through online

bpp is better

i suggest you go for acca

i can take cat