2018年9月起,ACCA將進(jìn)行課程改革,合并P1和P3,引入新的課程SBL(Strategic Business Leader戰(zhàn)略商業(yè)[**]),新科目SBL在考試中引入新的professional skills marks(職業(yè)技能)的評(píng)分體系——CCASE職場(chǎng)專業(yè)技能評(píng)分模型。這個(gè)新的評(píng)分體系是如何運(yùn)作,考生該注意些什么,有哪些得分技巧呢?高頓財(cái)經(jīng)ACCA研究中心主任龔玲玲博士,攜手P1、P3教研組的多位特級(jí)教師對(duì)該體系做了系列研究和分析,詳細(xì)解析該體系的來龍去脈,供考生們參考學(xué)習(xí)!
ACCA 新科目SBL(Strategic Business Leader戰(zhàn)略商業(yè)[**])
 
新professional skills marks考法與得分技巧詳解(中)
 
適用于2018年9月考試
【Professional skills marks 在怎么出現(xiàn)】
比如一道60分的綜合分析題Q1,包含(a) (b) (c) (d)4個(gè)小問, Q1(a)問如下:
Q1 (a) From the information in the Appendices referred to above draft a section of the consultancy reportfor the directorsof DCS Company to include the following:
(i) An analysisof the industry and market that DCS Company is competing in, using appropriate model.     (15 marks)
(ii) An *uationof the overall performance of DCS Company between 2012 and 2015 from the spreadsheet information contained in Appendix 3 supplied by the Finance Director of DCS Company from an integrated reporting perspective.  (12 marks)
CCASE marks are available for demonstrating analyticaland *uation skills relating to DCS Company’s environment and performance
這道Q1(a) 的問題,要求考生站在管理咨詢師的角度,給DCS公司的董事們出具一份咨詢報(bào)告。Q1(a)包含(i)、(ii)兩個(gè)小題,(i)要求Analysis分析 (ii)要求*uation評(píng)估。
知識(shí)點(diǎn)考核的下面,緊跟著就是professional skills的考核要求??季碇袝?huì)用黑體字單列一個(gè)句子, “professional skills marks are available for demonstrating analyticaland*uation skills relating to DCS Company’s environment and performance ”,考官會(huì)明確告知考生這道題要考核的職業(yè)技能點(diǎn)。
【CCASE審題技巧 - 1】關(guān)注“動(dòng)詞和動(dòng)作”
Q1(a)中(i)、(ii)的小題,(i)要求Analysis分析,(ii)要求*uation評(píng)估。根據(jù)問題下面的黑體字“CCASE marks are available for demonstratinganalyticaland*uation skills relating to DCS Company’s environment and performance”,考生就應(yīng)立即接到考官給你傳遞的CCASE信號(hào):Q1(a)要考核CCASE中的analytical和*uation這兩個(gè)專業(yè)技能。其中“analytical skill”對(duì)應(yīng)題 (i) 中的動(dòng)作“analyse (analysis)”,“*uation skill”對(duì)應(yīng)題 (ii) 中的動(dòng)詞“*uate (*uation)”。
【CCASE審題技巧-2】關(guān)注“形容詞”
Q1 (b) Explainthe key weaknessesof the current governance structure of DCS Company since it became a public limited company, recommending how they should be addressed.                                                  (12 marks)
CCASE marks are available for demonstrating scepticismandanalytical skillsin identifying key weaknesses from the information given.
這是Q1中的(b)問, 同樣題目下方也有黑體字表明要考查的professional skills。 Q1(b)要求Explain the weaknesses 并recommending how。下面黑體字professional skills要求考核“scepticism 和analytical”這兩個(gè)技能。其中“scepticism skill”對(duì)應(yīng)題中的形容詞 “weaknesses”。
【CCASE審題技巧-3】關(guān)注“名詞和情境”
Q1(c) Prepare information for two presentation SBLidesincluding relevant bullet points and supporting notes; highlighting the key benefits and identifying the main opportunities presented by big data analytics to DCS Company and its customers.    (6 marks)
CCASE marks are available for demonstrating communication skillsinhighlighting the key pointsto include in the slides and for clearsupporting notes.
這是Q1中的(c)問。Q1(c)要求制作presentation slides,就是我們常說的“演示文稿PPT”。商業(yè)情境中的Presentation,主要體現(xiàn)一個(gè)人的溝通能力,在溝通中傳達(dá)信息是否清晰,重點(diǎn)是否突出。這是在考核professional skills中“communication”的技能。Presentation考核的是communication 技能中的“inform”報(bào)告能力和表達(dá)是否清晰“clarify”的能力。
【CCASE審題技巧-4】要有“商業(yè)敏銳度”,抓住P階段的考試精髓
Q1(d) Write a section of the report which constructs the case for commissioning an environmental and sustainability audit of DCS Company, fromboth a financial and environmental perspective, suggestingways in which the consultants might assist DCS managers become more sustainable in the management of the DCS carbon footprint.  (5 marks)
CCASE marks are available for demonstrating commercial acumen in identifying how DCS could benefit from the findings of the audit.
考官假設(shè)P階段的考生是具備碩士學(xué)歷,擁有3年以上的工作經(jīng)驗(yàn)的人群。考慮問題和做決策要站在公司總體戰(zhàn)略的角度去思考。既然上升到戰(zhàn)略高度,就要求考生在回答P階段的問題是,要對(duì)考慮問題的思維作出3大轉(zhuǎn)變:*9、要從F階段的只考慮內(nèi)部的因素,向內(nèi)部和外部統(tǒng)籌考慮轉(zhuǎn)變;第二、要從只考慮短期影響、短期決策,向考慮長(zhǎng)期影響、長(zhǎng)期決策轉(zhuǎn)變;第三、要從只考慮財(cái)務(wù)因素,向既考慮財(cái)務(wù)因素又考慮非財(cái)務(wù)因素轉(zhuǎn)變;第四、要從關(guān)注局部因素、局部影響,向從大局出發(fā)考慮整體影響轉(zhuǎn)變。
所以在P階段的考試中,很多從財(cái)務(wù)角度計(jì)算得到的結(jié)果不可行的事項(xiàng),從戰(zhàn)略和商業(yè)角度,從企業(yè)總體可持續(xù)發(fā)展的角度,反而很有意義。所以,Q1(d)就是鍛煉考生的“commercial acumen商業(yè)敏銳度”,具備“commercial insight and judgement商業(yè)洞察力和判斷力”,從而避免單純從財(cái)務(wù)角度考慮問題。
反之,我們也可以預(yù)見,未來新科目SBL的考試中也必然會(huì)出現(xiàn),單純從財(cái)務(wù)角度考慮有利可圖的項(xiàng)目,從商業(yè)和戰(zhàn)略角度反而要舍棄。這也是在考核professional skills 中commercial acumen這個(gè)專業(yè)技能。
▎本文作者為高頓財(cái)經(jīng)ACCA研究中心 P1教研組和P3教研組,來源高頓網(wǎng)校。原創(chuàng)文章,歡迎分享,若需引用或轉(zhuǎn)載請(qǐng)注明來源高頓網(wǎng)校。更多內(nèi)容請(qǐng)關(guān)注微信號(hào)(gaodunacca),掌握最全面ACCA政策以及學(xué)習(xí)方法,更有在線小編為你解答各種困惑,會(huì)說話的公眾號(hào),你見過嗎?