ACCA APM 9月A考exam tips
作者：泽稷教育 发布时间：2019-09-06 15:07
今天泽稷教育ACCA小编给大家带来ACCA APM 9月A考exam tips
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APM
Q1 focuses on a range of issues from syllabus area A(strategic planning and control),C(performance measurementsystems and design)and D(strategic performance management).
In recent exams Q1 has often required linking a business’s mission to its performance objectives using the concept of CSFs and KPIs.You may well also have to critique and recommend improvements to performance reports and the balanced scorecard could well be tested in this context.The assessment of performance is also likely to be tested and this could easily include benchmarking as a theme.
Financial performance measures(ROCE/RI/EVA,etc)are also likely to be commonly examined in Q1,but don’tneglect non-financial issues from syllabus section D,such as quality managementand reward systems.
One of section B questions will come from syllabus section E(performance evaluation and corporate failure).In section Bcommonly tested areas include quality management,information reporting(biddata and lean information),the application of strategic models(PEST,Porter’s5 forces,the value chain),HR frameworks(reward&appraisal systems),risk management and environmental management accounting.
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