Tài liệu ACCA mới nhất từ BPP môn P5, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision Text. File PDF dạng Text cực đẹp.
P R A C T I C E & R E V I S I O N K I T PAPER P5 ADVANCED PERFORMANCE MANAGEMENT BPP Learning Media is the sole ACCA Platinum Approved Learning Provider – content for the ACCA qualification. In this, the only Paper P5 Practice and Revision Kit to be reviewed by the examiner: We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the new Pilot Paper Our Passcard and i-Pass products also support this paper. FOR EXAMS UP TO JUNE 2014 ii First edition 2007 Seventh edition January 2013 ISBN 9781 4453 6655 5 (previous ISBN 9780 4453 8004 9) e-ISBN 9781 4453 6958 7 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Ricoh Ricoh House Ullswater Crescent Coulsdon CR5 2HR Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. © BPP Learning Media Ltd 2013 iii Contents Page Finding questions Question index v Topic index .x Helping you with your revision – the ONLY P5 Practice and Revision Kit to be reviewed by the examiner ! . xii Revising P5 Topics to revise & question practice xiii Passing the P5 exam xiv Exam formulae . xviii Exam information xx Analysis of past papers . xxiv Useful websites . xxv Planning your question practice BPP Learning Media's question plan xxvi Build your own exams xxxv Questions and answers Questions 3 Answers 125 Exam practice Mock exam 1 Questions 457 Plan of attack .465 Answers .467 Mock exam 2 Questions 485 Plan of attack .497 Answers .500 Mock exam 3 (Pilot Paper) Questions 523 Plan of attack .531 Answers .533 ACCA examiner's answers Pilot paper .555 Review form iv Finding questions A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and e-learning materials do not write and update themselves. People write them: on their own behalf or as employees of an organisation that invests in this activity. Copyright law protects their livelihoods. It does so by creating rights over the use of the content. Breach of copyright is a form of theft – as well as being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics. With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media: Photocopying our materials is a breach of copyright Scanning, rip-casting or conversion of our digital materials into different file formats, uploading them to facebook or emailing them to your friends is a breach of copyright You can, of course, sell your books, in the form in which you have bought them – once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply ‘unlock’ codes to people who have bought them second-hand. And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them? Using your BPP Learning Media products This Kit gives you the question practice and guidance you need in the exam. Our other products can also help you pass: Learning to Learn Accountancy gives further valuable advice on revision Passcards provide you with clear topic summaries and exam tips Success CDs help you revise on the move i-Pass CDs offer tests of knowledge against the clock Underlying knowledge CD offers guidance on assumed knowledge for Options papers P4, P5, P6, P7 You can purchase these products by visiting http://www.bpp.com/acca Finding questions v Question index The headings in this checklist/index indicate the main topics of questions, but questions often cover several different topics. Where necessary, questions have been amended to reflect the new format of the exam, from June 2013. Questions set under the old syllabus Performance Management paper are included because their style and content are similar to those which appear in the P5 exam. They have 'PM' after the question name. These questions have been amended to reflect the current exam format. Questions taken from the P3 Business Analysis syllabus (when a re-alignment of syllabuses took place in 2010) are denoted by ‘BA' after the question name. Exam questions set under the current syllabus are designated 'APM' after the question name. Time Page number Marks allocation (Mins) Question Answer Part A: Strategic planning and control 1 Diverse holdings (PM 12/05, amended) 25 45 3 125 2 ST University 25 45 4 127 3 HEG (APM 12/07, amended) 25 45 5 131 4 CTC (APM 6/08, Preparation question) 20 36 6 134 5 AB Electronics 25 45 7 137 6 Megasnack 25 45 8 139 7 Ganymede (APM 6/12, amended) 25 45 9 142 8 Budgeting (Preparation question) 20 36 10 147 9 Business process re-engineering 25 45 10 149 10 GMB Co (APM 12/07, amended) 25 45 11 151 11 Sports Shop 25 45 12 155 12 Scott 25 45 12 157 13 MKO clothing 25 45 13 160 14 BV Entertainments 25 45 14 162 15 EEE Chemical company 25 45 14 164 16 GSC groceries 25 45 15 166 Part B: External influences on organisational performance 17 GTR panels 25 45 17 169 18 GHG (APM 6/08, amended) 25 45 18 171 19 F4U (APM 6/09) 25 45 18 173 20 CAP (APM 12/09, amended) 25 45 19 176 21 EMA (APM 6/10) 25 45 21 180 22 FGH Telecom (APM 12/10, amended) 25 45 22 181 23 SQR Sports racquets 25 45 23 185 vi Finding questions Time Page number Marks allocation (Mins) Question Answer Part C: Performance measurement systems and design 24 Handra 25 45 25 188 25 FDS irrigation systems 25 45 26 190 26 TREN engine components 25 45 27 193 27 KLP divisions 25 45 27 195 28 Racer deliveries 25 45 28 197 29 Auto Parts 25 45 29 199 30 CMA Supermarkets 25 45 30 202 31 Viga Drinks (Preparation question) 20 36 31 204 32 Beachy 25 45 31 206 33 Cobra Golf Club (Preparation question) 20 36 32 208 34 Bluefin School (APM 12/11, amended) 25 45 34 210 Part D: Strategic performance measurement 35 CFD (APM 12/09, amended) 25 45 36 213 36 ZTC Communications 25 45 36 216 37 Large conglomerate (Preparation question) 20 36 37 219 38 CSG (PM 6/07, amended) 25 36 38 222 39 SEC 25 45 38 225 40 CD 25 45 40 228 41 Alpha Division (APM 12/07) 25 45 41 230 42 BAG (APM 12/08, Preparation question) 20 36 43 234 43 SSA (APM 12/09, amended) 25 45 44 236 44 Seatown 25 45 45 240 45 LGHD (APM 6/10, amended) 25 45 46 243 46 CFE coffee shops 25 45 46 245 47 JIT systems (Preparation question) 20 36 47 247 48 Tench (APM 12/11, amended) 25 45 48 250 49 TAW (APM 6/08, amended) 25 45 49 253 50 Thebe (APM 6/12, amended) 25 45 50 255 51 T4UC (APM 6/09, amended) 25 45 51 259 52 SSH (APM 12/08) 25 45 52 262 53 KPG Systems 25 45 53 265 54 Universal Pottery Company (BA 12/07) 25 45 54 267 55 CCT Computer Systems (Preparation question) 12 22 55 272 56 Astrodome (PM 12/05, amended) 25 45 55 273 57 TRG (APM 6/08, amended) 25 45 57 274 58 UU (APM 6/09, amended) 25 45 58 277 Finding questions vii Time Page number Marks allocation (Mins) Question Answer 59 Elegant Hotels (BA 6/09) 25 45 59 279 60 Connie Head 25 45 60 282 61 Equiguard (BA, 12/08) 25 45 60 284 Part E: Performance evaluation and corporate failure 62 YCT yachts 25 45 62 287 63 Bettaserve (APM Pilot paper) 25 45 63 290 64 Cod (APM 12/11) 25 45 64 292 65 APX Accountancy (APM 6/11, amended) 25 45 66 296 66 Eatwell Restaurant (PM 6/02, amended) 25 45 67 299 67 Amal (APM 6/12, amended) 25 45 67 302 68 B2B Deliveries 25 45 68 306 69 Glitter Fashions 25 45 69 309 70 TOC (APM 12/08, Preparation question) 20 36 70 311 71 SFS (APM 6/10, amended) 25 45 71 313 72 LOL cards (APM 12/10, amended) 25 45 72 315 73 BEG (APM 6/10, amended) 25 45 73 318 74 ENT Entertainments (APM 6/11, amended) 25 45 74 321 75 Vision (PM 12/06, amended) 25 45 75 324 76 TMC (APM 12/08, amended) 25 45 76 328 77 Joint venture 25 45 77 330 78 Callisto (APM 6/12, amended) 25 45 78 332 79 CHN Retail chain 25 45 79 336 80 BPC (APM 12/07, amended) 25 45 80 338 81 RM Batteries (APM 12/10, amended) 25 45 81 340 82 NW Clothes 25 45 83 343 83 Action Buttons 25 45 84 345 viii Finding questions Time Page number Marks allocation (Mins) Question Answer Part F: Current developments and emerging issues in performance management 84 Environmental management accounting (Preparation question) 20 36 85 348 85 Management accounting relevance (Preparation question) 20 36 85 349 86 School League Tables 25 45 85 352 87 BPL Leisure 25 45 87 354 88 Mentons 25 45 88 357 Section A Questions 89 Cognet 50 90 89 361 90 Armstrong Stores (Sample question, amended) 50 90 90 365 91 Robust Laptops (APM 12/10, amended) 50 90 93 371 92 RRR (APM 12/09, amended) 50 90 95 376 93 BWY houses 50 90 97 380 94 Film Productions Co (APM 12/10, amended) 50 90 99 387 95 Metis (APM 6/12, amended) 50 90 100 391 96 GWCC (PM 6/06, amended) 50 90 103 400 97 JHK Coffee Machines (APM 6/11, amended) 50 90 104 405 98 TSC (APM 12/08, amended) 50 90 106 411 99 BEC (APM 12/09, amended) 50 90 108 417 100 HFG (APM 6/08, amended) 50 90 111 423 101 SBC (APM 6/10, amended) 50 90 113 430 102 Glasburgh (APM 6/09, amended) 50 90 116 435 103 AAA Management Consultancy 50 90 117 443 104 Zed Leisure 50 90 119 446 Finding questions ix Mock exam 1 Questions 105 to 108 Mock exam 2 Questions 109 to 112 Mock exam 3 (Pilot paper) Questions 113 to 116 Planning your question practice Our guidance from page xxvi shows you how to organise your question practice, either by attempting questions from each syllabus area or by building your own exams – tackling questions as a series of practice exams. June and December 2013 exams BPP’s answers for these exams along with a small number of additional questions will be available for free after the exams on http://www.bpp.com/acca [...]... Advanced Performance Management www.accaglobal.com ACCA' s website The students' section of the website is invaluable for detailed information about the qualification, past issues of Student Accountant (including technical articles) and even interviews with the examiners www .bpp. com Our website provides information about BPP products and services, with a link to the ACCA website www.ft.com This website... information The Study Guide provides more detailed guidance on the syllabus Exams prior to 2013 Questions and answers for exams prior to 2013 are available on ACCA s website: http://www.accaglobal.com/en/student/qualification-resources /acca- qualification /acca- exams/p5-exams/examsp51.html Please note, these questions reflect of the format of the exam prior to 2013 In the main body of this Kit, where we have... reviewed by the examiner! BPP Learning Media – the sole Platinum Approved Learning Partner content As ACCA s sole Platinum Approved Learning Partner – content, BPP Learning Media gives you the unique opportunity to use examiner-reviewed revision materials for the 2013 and June 2014 exams By incorporating the examiner’s comments and suggestions regarding syllabus coverage, the BPP Learning Media Practice... Additional questions BPP s answers for the June and December 2013 exams, along with a small number of additional questions, will be available after the relevant exams on: http://www .bpp. com /acca BPP Learning Media's question plan The BPP plan below requires you to devote a minimum of 40 hours to revision of Paper P5 Any time you can spend over and above this should only increase your chances of success Step... Learning Media Practice and Revision Kit provides excellent, ACCA- approved support for your revision Tackling revision and the exam You can significantly improve your chances of passing by tackling revision and the exam in the right ways Our advice is based on feedback from ACCA examiners We look at the dos and don'ts of revising for, and taking, ACCA exams We focus on Paper P5; we discuss revising the... Use BPP Learning Media's question plan to work systematically through the syllabus and attempt key and other questions on a section-by-section basis Build your own exams – attempt questions as a series of practice exams These ways are suggestions and simply following them is no guarantee of success You or your college may prefer an alternative but equally valid approach Additional questions BPP s... practice on these topics, and see the different ways in which they might be examined BPP' s question plan highlighting the most important questions and explaining why you should attempt them Build your own exams, showing how you can practise questions in a series of exams Making the most of question practice At BPP Learning Media we realise that you need more than just questions and model answers... and preparing the answer properly, taking into account mark allocation Students often leave part-questions out Not refreshing brought-forward knowledge (for example, from Paper F5) Use of reading time ACCA permits a 15-minute reading time in addition to the 3 hour time given to sit this paper We recommend that you spend the first part of the 15 minutes reading time choosing the Section B questions you... failing We include marking guides to show you what the examiner rewards We include examiners' comments to show you where students struggled or performed well in the actual exam We refer to the 2012 BPP Study Text (for exams up to June 2014) for detailed coverage of the topics covered in questions Attempting mock exams There are three mock exams that provide practice at coping with the pressures of... and models listed in the syllabus, but should focus more on the evaluation of these techniques and consideration of their usefulness to given scenarios Performance management, at an advanced level like P5, is dependent on situation and context A good answer will go beyond simple description of how a technique works, and will focus on relating it to the specific scenario given in the question Revising . money 72 11 45 xii Helping you with your revision Helping you with your revision – the ONLY P5 Practice and Revision Kit to be reviewed by the examiner!. the BPP Learning Media Practice and Revision Kit provides excellent, ACCA-approved support for your revision. Tackling revision and the exam You can significantly