ACCA P5 BPP MOCK June 2010 On-line Final Mock Examination问题和答案，还有tutor的一些建议！！！


BPP tips：
Paper P5

• Scope of strategic performance     measures in the private sector. Analysis of financial and non-financial     performance; this could include the use of activity-based approaches or     learning curves, and strategies to improve performance.
• Divisional performance and     transfer pricing issues. ROI, RI , EVA or even ABC could feature here; transfer pricing     could feature as an aspect of these questions.
• Problems with budgeting. Budgeting has been a     favourite essay question with your examiner, especially an awareness of     the problems of budgeting but was largely unexamined in 2009.
• Alternative views of     performance measurement. The examiner often includes a question to evaluate an     organisation against an established theoretical model. The balanced     scorecard, performance pyramid and building blocks have all appeared in     previous exams.

Performance hierarchy. Linking strategic decisions to mission statements or suggestingstrategic options using models such as Ansoff’s matrix or the BCG matrix lendthemselves to questions containing a mixture of financial and discursiveelements that could easily include a simple NPV or profit analysis.