ACCA P5 – Nature of the paper
ACCA P5 Paper – Advanced Performance Management – is concerned F2 and is
concerned with managing the business so as to achieve better
performance. Most of the topics were introduced in Paper F2 and F5, but
are examined at a higher level. This does not mean that any calculations
are more difficult, but you are now at a management level and should
show a greater critical awareness of the difficulties in measuring and
management performance.
Structure of the ACCA P5 paper
Part A
One compulsory question 50 marks.
Part B
Two from three questions each of 25 marks
Emphasis of the P5 exam
You will find that you will have already covered most of the
technical content in this exam either in F2 or F5. However, the
questions, particularly in Part A, present you with much more
information that you would have been presented with in an F5 question.
Often you are asked to devise or criticise performance measures, assess
performance, criticise and improve the way in which information is
presented. As suggested in the first paragraph, you have to think of
yourself in the role of chief accountant or finance director rather that
being in the role of an accounts assistant.
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