請(qǐng)認(rèn)真學(xué)習(xí)的同學(xué)，在享受ACCA的學(xué)習(xí)過(guò)程中，在掌握P5的100％的考點(diǎn)之上， 大家再這Focus 60％的Proficiency.
 

　　P5 Exam Tips for June 2012
 

　　1. Performance Measurement: Performance Prism; Building Block; Problems of Performance Measurement Schemes
 

　　2. Planning & Budgeting: Benchmarking; ABC;
 

　　3. Calculation: EVA; Transfer Pricing
 

　　4. Quality: TQM; 6-sigma; SHIP
 

　　5. Risk Uncertainty(3M)
 

　　6. Value Chain; 7S
 

　　答題的中心技巧歸納如下：
 

　　When you plan your answer structure in your exam sit, please keep the following 3 questions in your mind and try to answer them according to the scenario.
 

　　What is the Business Objectives? è Performance Management
 

　　What is the Context of Strategic Management?
 

　　“What gets measured, gets done.”(Identify inefficiency measures or performance;recomment improvements)
 

　　在考前動(dòng)手練習(xí)控制三個(gè)小時(shí)答題時(shí)間，這樣狂轟爛炸從2007年12月至今的十次歷年考題和全部考官文章，一定可以順利高分通過(guò)滴。