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    ACCA APM(P5) 技术文章(2019年)

    2018-12-20    来源:ACCA官网

    Advanced Performance Management examiner approach Advice on how to prepare for the exam, and the best ways to achieve success.

    Making the most of ACCA’s Advanced Performance Management resources ACCA produces a wealth of resources designed specifically to support students taking Advanced Performance Management. Here, we outline the specific Advanced Performance Management resources on the ACCA website, explaining how they should be used and what issues they specifically address.

    Improving your Advanced Performance Management answers – Part 1 Improving your Advanced Performance Management answers – Part 2 This two-part article aims to give a marker’s perspective on the level of response that is required in a Advanced Performance Management answer. It addresses a specific past paper question that caused considerable difficulty in the June 2014 session.

    Bringing forward Performance Management knowledge and skills into Advanced Performance Management A member of the Advanced Performance Management examining team provides candidates with some insight into the ways in which knowledge and skills gained at previous levels can be examined at the final professional level.

    Reading the question requirements of Advanced Performance Management An insight into some common problems and misconceptions surrounding Advanced Performance Management. The article considers how to carefully understand the question requirement with use of selected examples from the past three Advanced Performance Management exams.

    Big Data and performance management Big Data refers to the large collections of data that may be analysed to reveal patterns, trends and associations, especially relating to human behaviour and interactions. This article describes some real life examples of the use of Big Data for performance management and measurement purposes. It also demonstrates some practical applications of Big Data.

    Complex business structures This article focuses on complex business structures, where a core enterprise needs to manage the performance not only of its own activities, but also those of its partners to some extent.

    Big data Big data is now part of the P5 syllabus. But what exactly is big data?

    Integrated reporting Integrated reporting has been introduced to the syllabuses of many of the Professional level exams. This article aims to show how the idea of integrated reporting is relevant to the P5 syllabus.

    Performance management models This article provides a brief overview of two models which can assist accountants, not only in the determination of business strategy, but also in the appraisal of business performance.

    Common mistakes and misconceptions in the use of numerical data used for performance measurement This article considers the following learning outcome to be added to the P5 syllabus from September 2016: ‘Advise on the common mistakes and misconceptions in the use of numerical data used for performance measurement’.

    Performance indicators Both P3 and P5 require candidates to be able to establish key performance indicators and critical success factors. This article explains and illustrates these concepts.

    Lean enterprises and lean information systems Also available as a podcast on iTunes This article considers Toyota’s lean principles that have led to a new approach to management in many industries, with a focus on satisfying the needs of the customer, and not wasting time and money on activities that do not ultimately add value to the customer.

    Reports for performance management Performance means different things to different organisations, so there is certainly no single correct way of measuring or presenting performance. However, this article offers some guidance on effective performance report design.

    Activity-based management Also available as a podcast on iTunes Activity-based management (ABM) can be defined as the entire set of actions that can be taken on a better informed basis using ABC information. The aim is to achieve the same level of output with lower costs.

    Human resource management and the appraisal system  Also available as a podcast on iTunesThis article looks at the nature of human resource management, and at the link between human resource management and performance management. It then examines aspects of the staff appraisal system, and considers the impact of these on the performance of an organisation.

    Reward schemes for employees and management Also available as a podcast on iTunes A major part of performance management involves managing employees and managers, as their performance will have a major effect on the performance of the organisation as a whole. This article looks at how reward schemes can be used to influence the behaviour of employees.

    Benchmarking  Also available as a podcast on iTunes Many governments around the world have undertaken reforms aimed at making public sector organisations more accountable. One of the key features of these reform programmes has been the increasing use of performance measures like benchmarking, where one organisation compares its performance in a specific area with another – the benchmark – to identify areas for improvement.

    Economic value added versus profit-based measures of performance – part 1 In the first part of two articles, we look at an alternative performance measurement system, Economic Value Added – or EVA – which has gained widespread use among companies such as Siemens, Coca Cola and Herman Miller.

    Economic value added versus profit-based measures of performance – part 2 The second part of an article on Economic Value Added (EVA focuses on how to interpret the calculated EVA and its use as both an organisational and divisional performance measure.

    The risks of uncertainty – part 1 This article considers the concepts of risk and uncertainty will be introduced together with the use of probabilities in calculating both expected values and measures of dispersion.

    The risks of uncertainty – part 2 In this article on the risks of uncertainty, we build upon the basics of risk and uncertainty addressed in the first article published in the first part to examine more advanced aspects of incorporating risk into decision making.

    Transfer pricing Transfer prices are almost inevitably needed whenever a business is divided into more than one department or division.

    Not-for-profit organisations – part 1 The first part of the article broadly describes the generic characteristics of not-for-profit organisations.

    Not-for-profit organisations – part 2 The second part of the article takes a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.

    Accounting and organisational cultures A look at the Financial Control Culture and the Excellence/Service Culture and the type of performance contracts associated with both.

    Business failure The various failure prediction models.

    Defining managers' information requirements How critical success factors are used.

    Business strategy and performance models This article provides a brief overview of three models to assist accountants in the determination of business strategy and in the appraisal of business performance.

    The pyramids and pitfalls of performance measurement This article outlines the issues which are central to the understanding and assessment of performance measurement.

    Performance measures to support competitive advantage    Also available as a podcast on iTunes A focus on the success of airlines such as EasyJet and Ryanair and how the balanced scorecard might be utilised to maintain the low-cost carriers' competitive edge.

    Management control – a pre-requisite for survival Also available as a podcast on iTunes This article explains why increasing recognition is given to satisfying the needs of different stakeholders.

    Environmental management accounting This article provides an insight into environmental management accounting, its increasing importance, and new developments.

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