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雷达卡
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.
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