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ACCA P5 Advanced Performance Management Examiners Report

ACCA P5 Advanced Performance Management Examiners Report

ACCA P5 Advanced Performance Management Examiners Report : An examiner’s report is produced after every exam sitting and focuses on areas that students did well in and where they could have done better.  They refer to specific exam questions and provide guidance on how you can avoid making the same mistakes.

Ideally you should look at the last four reports – noting specific knowledge areas which caused difficulties as well as specific areas around exam technique.

ACCA P5 Advanced Performance Management Examiners Report

ACCA P5 Advanced Performance Management Examiners Report : Many candidates chose to rework the analysis of interest and power stating whether or not they agreed with it, which wasted time when the focus of the answer needed to be on suitable management approaches. The discussions of the five performance measures tended to be general rather than specific to the issues at Boltzman and the stakeholder analysis.

The stakeholder analysis had already been done in the scenario and so students were expected to use this analysis to justify a management approach for each stakeholder. An evaluation of the performance measures required the student to then say what was good and what was bad about those measures in relation to the stakeholder analysis.

What a lot of students actually did was re-do the stakeholder analysis which was not asked for and instead of evaluating the performance measures in Appendix 1 they produced a list of new ones. Students may think that they have answered the question as they have recognised the application of Mendelow’s matrix when in fact they have not. If you had practised this question during your revision and answered the question in this way then without using the examiner report you may not identify that this was the incorrect approach. This illustrates why the examiner reports should be an essential part of your revision.

ACCA P5 Advanced Performance Management Examiners Report

ACCA P5 Advanced Performance Management Examiners Report : There were a number of candidates who provided an irrelevant evaluation of the performance of Cantor. Those that attempted the question asked scored most of the marks associated with such reports in general (eg data overload, rounding numbers, lack of narrative). However, fewer scored the marks that were available for appreciating the scenario surrounding Cantor. It was especially surprising that despite comments in previous examiner’s reports, candidates still seem reluctant to use the mission/strategy of the business to evaluate the report.

This requirement was asking for an evaluation of what was good and what was poor about the performance report for the company (Cantor) in the question. It was not asking for an evaluation of performance. The examiner’s report identified this issue and also gave other important advice which could be missed if these reports are not used in your examination preparation.

ACCA P5 Advanced Performance Management Examiners Report

ACCA P5 Advanced Performance Management Examiners Report : The examination paper comprised two sections, A and B. Section A consisted of one compulsory question for 50 marks in total. Section B consisted of three optional questions for 25 marks each from which candidates were required to answer two questions.

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. Question 3 was the most favoured choice in section B.

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. 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. Good candidates distinguish themselves by beings aware that if they come to this examination expecting to repeat memorised material, they will probably score only between 20% and 30%. Many candidates have clearly been taught that they should define in their answer any ‘jargon’ terms in the question requirement. However, they are (usually) wrong to assume that this alone will provide them with a passing answer at P5 which is about application and evaluation in a business scenario.

Therefore, the first step to passing P5 is to have a good grasp of the basic knowledge. However, at this diet, a lack of such knowledge was particularly clear in: 1) question 1(ii), return on capital employed, 2) question 1(iv), the Building Block model and 3) question 2, target costing.

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 exemplified by the need throughout the examination to relate or illustrate points by using the information relating to the business in the question scenario. 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. 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.

This issue leads directly to the well-worn advice to candidates to ‘answer the question asked’. There are several detailed examples in the discussion below where candidates answered a different requirement from the one asked or simply ignored a part of the requirement (and thus the marks on offer). There was also a disregard for the suggestions contained within the scenario.

ACCA P5 Advanced Performance Management Examiners Report view here.

ACCA P5 Advanced Performance Management Examiners Report

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