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绉 | 涓轰涔P5杩杩涔浣

原创娉界ǚ缃

【摘要】涓轰甯3璇澶卞╃灏浼翠滑娓¤惧筹浠澶╂浠ュ涓涓ACCA璇涓惧衡P5杩ㄨ...

浜3浠ACCA璇灏浼翠滑锛冲瀵瑰杩417璁板规板эㄦACCA缁╁d伙蹇搴璇ラ芥姣婵ㄧ锛涓轰甯3璇澶卞╃灏浼翠滑娓¤惧筹浠澶╂浠ュ涓涓ACCA璇涓惧衡P5杩ㄨ

P5锛抽绾т缁╃锛ㄥ璇浼板ㄧ瑰锛涓缁╃宸ュ锋撮ㄧ浠瑕瀵规ㄧ涓缁╃宸ュ风浼缂虹广ㄨ存杈娣辩瑙o骞剁棰澧锛绔ㄦョ灞瑙搴绌剁璇ュ浣瀹

瀹璇The paper is one that has analysis,evaluation and above all application at its core and it is a good mantra with which to approach every question in a P5 examination:am I relating the technique to the scenario?am I evaluating its usefulness in this specific situation?

P5璇涓浠璁颁涓案锛娌℃濂界绠$宸ュ凤绠$宸ュ枫

涓ユ浠涓P5璇涓瑕娉ㄦ瑕瑰甯哥璇

绗锛瑙i瑕姹

P5瀹ㄥ娆¤瀹ュ涓界轰杩涓浣涓轰腑借锛棣瑕诲辨棰姝g‘瑙oㄦ虹涓姝g‘瀹瑕姹锛纭绛妗杈惧扮瑰涓锛颁婕

This issue leads directly to the well-worn advice to candidates toanswer the question asked'.There arecandidates answered a different requirement from the one asked or simply ignored a part of the requirement.There was also a disregard for the suggestions contained within the scenario.

Examiners report March 2017&June 2016

this means paying specific attention to the question requirement:at P5,questions demand that scenarios areanalysed锛evaluatedandassessedrather than described.Candidates also failed to answer all parts of a requirementmany candidates provided very weak and superficial comments.

Examiners report December 2016

Those candidates who specifically answered the requirements,addressing each part specifically,paying attention to the relevant verbs scored well.

Examiners report December 2016

绗锛绛棰瑕绱фf渚

楂绾т缁╃杩ㄨ逛瀵绉绠$宸ュ锋浣跨ㄨ瀵ㄧ瑰锛ㄥ宸ュ锋村藉

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.

Examiners report March 2017

Candidates need to be aware that performance management is an area which,at an advanced level,is dependent upon situation and environment.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.

Examiners report December 2016

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 environmentAs 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.

Examiners report June 2016.

绗锛杞璺浠璁哄伴搴

P舵锛瑰P5杩涔璇撅逛ㄤ绾蹇ヨ杩琛瀵锛瑕瑰昏繁缁瑰澧哄绠$宸ュ风藉

Most examinations require a balance of memory work and evaluation/analysis.However,as one goes through the levels锛say from F2 to F5 to P5锛this balance changes,from pure memory to more analysis.

Examiners report March 2017

providing a history of how and when such a model was developed,although interesting,adds little benefit when providing adviceThe essence of P5 is the application of this knowledge to a practical scenario and it is the demonstration of these skills which will make for a successful response at P5.

Examiners report December 2016

Such a preparation strategy would also focus candidatesminds on producing responses to the questions that were specifically asked and not offering too much information by way of definitions and descriptions of techniques.

Examiners report September 2016

Good candidates distinguish themselves by being aware that if they come to this

examination expecting to repeat memorised material,they will probably score only between 20%and 30%.

Examiners report June 2016.

绗锛绔瀛搴瑙e虹ヨ

P5瀵ヨ姘村钩稿浜绌剁姘村钩锛浠ヨ瑕辫垂村堕村瀛瑙e虹ヨ寰澶涓哄虹舵F2F5锛稿崇ヨ虹涓瀵艰P5绉澶娆°

The first step to passing P5 is to have a good grasp of the basic knowledge.

Examiners report March 2017

A lack of basic knowledge was demonstrated by many candidates at this dietwhether this be the inability to adjust a budget by an applicable percentage,or failure to recognise the difference between profitability and liquidity.

Examiners report December 2016

Of course the paper contains elements that are of a technical nature and many of those elements will have been learned in the F level papersit is always beneficial,therefore,to be aware of the papers that underpin P5 and have a full appreciation of thetaken for grantedknowledge of the content of those papers.

Examiners report September 2016

绗锛璁ょ璇绘荤锛璇炬骞磋棰瀹绔

寰澶寰浣存灏辨虹ヨ瀛涓锛伴撅涓挎涓ヨ骞磋棰锛娌℃璁ょ璇昏瀹绔ACCA璇涓濡浣涓蹇骞磋棰璁ょ涓锛褰绾虫荤稿崇ヨ癸灏辨病涓杩

We would strongly advise that candidates use the examiners 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.

Examiners report March 2017

The advice in past examiner's reports and approach articles does not seem to have been taken up by many candidates.

Examiners report December 2016

绗璇涓借涓锛璁$缁瑕

寰澶璁$虹璁颁瀵圭杩琛绠锛跺瀹风规版板ㄤ藉

In many instances the discursive elements allow good candidates to score marks quickly compared to numerical calculationsthe examining team always support students discussing results and developing these points with regards the impact to the company detailed in the scenario.

Examiners report December 2016

绗锛璇涓堕寸宸э规煎绛棰堕

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.However,the team would like to suggest that candidates spend sufficient time reading the requirements to ensure that they fully understand what is being asked of them.Many candidates wrote long answers based on a question they thought had been asked but was not in line with the requirement.

Examiners report December 2016

The majority of candidates attempted their allocation of three questions although there was some evidence of poor time management overall.The marks awarded to a question and to specific parts of the question are always a useful guide as to the time that should be spent on it.

Examiners report September 2016

绗4professional marks涓瀹瑕垮帮

涓P5璇涓涓澶ч涓浼瑕姹规哄风ュ绫诲锛烘纭煎杩4涓瀹涓瑕澶卞锛

As has become common,those candidates who had practised writing professional answers prior to the examination performed admirably in the presentation area锛4 marks锛The markers were looking for suitable report headings,an introduction,a logical structure,signposted by the good use of subheadings in the answer,and a clear,concise style.

Examiners report March 2017

It should also be noted that candidates scored well on professional marks on this diet,and future candidates should be aware that well-structured,professional answers are essential to score these marks.

Examiners report December 2016

Particularly disappointing was the poor performance of many candidates in the Professional marks section of question 1.It is very easy to score full marks on this part of the question by ensuring that the Report addresses its reader with a concise indication of the subject matter and the date of the Report,an introductory paragraph which highlights the material that the Report will address,subheadings for each section and a discussion in professional,clear language.

Examiners report September 2016

P5璇涓虹澶чㄥ跺芥风锛瀹ㄦュ涓己璋逛风锛濡涓㈢釜缁瑙e充锛镐俊P5杩eぉ椹灏辫ヤ锛浣灏浼翠滑锛娌癸

澹版涓烘辰绋风ACCA绌堕㈢绋夸欢 锛绂姝㈣浆杞

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