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PM 技术性文章

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Tackling performance evaluation questions
Performance evaluation is a regularly examined requirement in the Performance Management exam, and is a topic that students tend to misunderstand and struggle with. This article provides advice on successfully tackling this type of question, working through an approach for planning and answering this requirement, looking at common mistakes and tips on how to avoid them.

Building blocks of performance management
Performance management – the processes that ensure organisations meet their objectives – is core to the F5 syllabus, and understanding modern performance measurement systems is an important area within this topic. This article reviews the importance of the modern approach to performance measurement, discusses the Building Block model, and applies this model to an exam-based scenario.

Decision trees

The addition of decision trees to the F5 syllabus is a relatively recent one. This article provides a step-by-step approach to decision trees, using a simple example to guide you through.

The learning rate and learning effect
The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as looking at what past learning curve questions have required of candidates and to clarify how future questions may go beyond this.

Throughput accounting and the theory of constraints – part 1
In the first of two articles, we look at the basic principles of the theory of constraints and throughput accounting.

Throughput accounting and the theory of constraints – part 2
A follow-up to the first part of this article featuring a discussion on the five focusing steps of the theory of constraints, with examples of how these steps might be applied in practice or in the exam.

Transfer pricing
This article looks at stripping transfer pricing back to the basics and consider, first, why transfer pricing is important; secondly, the general principles that should be applied when setting a transfer price; and thirdly, an approach to tackle exam questions in this area, specifically the question from June 2014’s exam.

Environmental management accounting
Also available as a podcast on iTunes
Environmental management accounting is part of the F5 syllabus and requires students to describe the issues businesses face in managing environmental costs, and the different methods they may use to account for these.

Decentralisation and the need for performance measurement
This article focuses on a classic performance measurement question, which involves a combination of financial and non-financial analysis.

Cost-volume-profit analysis
Cost-volume-profit analysis allows a business to find its break-even point.

Comparing budgeting techniques 
Also available as a podcast on iTunes
This article critically evaluates the two main methods for preparing budgets – the incremental approach and the zero-based approach.

Materials mix and yield variances
This article explains the theory behind mix and yield variances, and provides examples of how to use them in an exam.

Target costing and lifecycle costing
An explanation of target costing and lifecycle costing, with examples as to how and when you would use these costing techniques.

Activity-based costing
ABC undoubtedly requires an organisation to spend time and effort investigating more fully what causes it to incur costs, and then to use that detailed information for costing purposes.

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.

The risks of uncertainty
Decisions, decisions – risk, probability and potential outcomes unravelled.

Interpreting financial data
How to interpret financial data.

Linear programming 
A simple example to illustrate the decision-making technique of linear programming.


Exam question 32 debrief
Our CBE question debrief video looks at question 32 from the F5 September 2016 exam. It covers limiting factor analysis.

Answering narrative questions

BPP讲师Jo Ryan将围绕June 2015 exam重点介绍如何做好陈述题。


F5 科目在线复习直播
F5 revision webinar

来自BPP职业教育学院的Jamie Carrahar为考生分析此前F5科目考试中出现的突出问题,特别是转让定价的问题。另外还会对F5科目的考试技巧进行更为详细的介绍。


(第1部分 | 第2部分)

Kaplan金融学院的Karl Ballard介绍如何做好收支平衡图和利量图表相关问题。


Decision-making techniques

BPP的Jo Ryan简要介绍做相关成本决策题有哪些好的考试技巧。


Decision trees

来自BPP的Jo Ryan以2013年6月卷题1为例,介绍如何做好F5卷中关于决策树的考题,包括准备决策树的相关定义。


Question 1 debrief

Kaplan金融学院的Karl Ballard通过解析2012年6月F5卷的题1,介绍短期决策、制约因素分析以及外包中的非财务因素。


Question 5 debrief

Kaplan金融学院的Karl Ballard通过解析2012年6月F5卷的题5,介绍业绩评估。


转让定价(第1部分 | 第2部分)

Transfer pricing(part 1 | part 2)

Kaplan金融学院的Karl Ballard解读如何做好F5卷有关转让定价的问题。



来自BPP的Jo Ryan围绕F5卷考纲的D2、D3、D4及D5板块,介绍如何做好有关偏差的考题。

Advice for students retaking exams




Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17




F5 examiner’s approach


Multiple-choice questions


Top tips for the F5 exam


Approaching written questions



F5 – A guide to using the examiner’s reports



F5 – A guide to reflection for retake students