立即下載2017年ACCA考試最新資料！ACCA考試必備！

　　Q1
 
　　Section A(50 marks)contains one compulsory question.In recent exams question 1 has often required a significant level of data analysis using numerical techniques e.g.KPIs,EVA.
 
　　You are aiming to turn data into information,NOT to produce complicated calculations but nevertheless any numerical techniques in this paper(e.g.transfer pricing,ratios,analysis of quality related costs,ABC)need to be mastered to prepare yourself for this question.
 
　　Performance management frameworks(e.g.Building Blocks,Performance Pyramid or the Balanced Scorecard)are also commonly tested in question 1.It is vital that you understand the purpose and limitations of these models and that you can practice applying them in a practical way.There are many past exam questions(both past 50 and 25 mark questions)that can be practised to improve your skills and knowledge in this area.
 
　　Q2-4
 
　　In section B(two 25 mark questions from a choice of three)commonly tested areas include quality management,information reporting(e.g.CSFs and KPIs),the application of strategic models(such as PEST,Porter’s 5 forces,the Value Chain),HR frameworks(e.g.reward&appraisal systems),risk management and environmental management accounting.Keep checking the ACCA website for articles in the lead up to the exam,these are often tested.
 
　　Articles on big data,integrated reporting and performance management models(BCG and 5 forces)have recently been published.    “本文轉(zhuǎn)載自accaexamtips.net，原文鏈接:http://www.accaexamtips.net/2017/05/acca-P5-exam-tips-june-2017/，再轉(zhuǎn)載請(qǐng)注明出處