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ACCA approved content providerkkpp.ssBPP Learning Media is dedicated kto supporting aspiring business professionalskoooowith top-quality learningematerialb as they study for demanding professionalbeeerrexams, often whilstF working full time. BPP Learning Media’s commitmentFs.pkOne of a suite of products supporting Paper P5Advanced Performance Management, for useindependently or as part of a package, this Kit istargeted at ACCA’s exams in September 2016,December 2016, March 2017 and June 2017 andcontains:kp.sookbeerFkp.sokobere Banks of questions on every syllabus area Answers with detailed guidance on approachingquestions Three mock exams with full answers and guidanceFobereFPractice & Revision KitPaper P5Advanced Performance ManagementThis Kit provides material specifically for the practiceand revision stage of your studies for Paper P5Advanced Performance Management that has beencomprehensively reviewed by the ACCA examiningteam. This unique review ensures that the questions,solutions and guidance provide the best and mosteffective resource for practising and revising for theexam.kp.sokAdvanced Performance Managementto student success is shown by our record of quality, innovation and marketleadership in paper-based and e-learning materials. BPP Learning Media’s studymaterials are written by professionally qualified specialists who know frompersonal experience the importance of top-quality materials for exam success.ACCA P5s.pkACCA APPROVEDCONTENT PROVIDERkp.sokobereFACCA ApprovedContact usBPP House142-144 Uxbridge RoadLondon W12 8AAUnited KingdomT 0845 075 1100 (UK)T 44 (0)20 8740 2211 (Overseas)E eFreFrkp.sokobeeFebruary 2016 18.00s.pkACP5RK16 (RICOH).indd 1-3eberFokp.sokboeeFrkp.sokFor exams in September 2016, December2016, March 2017 and June 2017s.pkPractice & Revision Kitk.psPaper P5koobAdvancedree PerformanceFManagementFor exams in September 2016, December2016, March 2017 and June 2017eberFokp.sokkp.sookeberFkp.sokobeFreFree accessto our ExamSuccess siteks.pkoobe insideeLookFrkp.sookbeFre17/02/2016 11:08
ACCA APPROVEDCONTENT PROVIDER.pkksooeboberekp.sokreFFAs the first accredited publisher of ACCA materials, BPP Learning Media has set the benchmark forproducing exceptional study materials for students and tutors alike.Our Study Texts, Practice & Revision Kits and i-Passes (for exams on demand) are reviewed by the ACCAexamining team and are written by our in-house authors with industry and teaching experience whounderstand what is required for exam success.EXAM SUCCESS SITETo help maximise your chances of succeeding in your exams, we’ve put together a suite of exclusive ACCAresources. Our Exam Success site provides you with access to a free digital version of this publication, aswell as extra resources designed to focus your efforts on exams and study methods.kp.sokkp.sookTo access the Exam Success site, please email learningmedia@bpp.com with the subject line “Access to ExamSuccess site - eBook”, including your order reference number and the name of the book you’ve bought (ieACCA F5 Study Text) for your access code. Once you have received your code, please follow the instructionsbelow:obereFbeFreTo access the BPP ACCA Exam Success site for this materialplease go to:www.bpp.com/ExamSuccessSiten Create a user account if you don’t already have one.Make sure you reply to the confirmation email.n Log in using your registered username and password.kp.sokkp.skooebSelect the paper you wish to access.oeberFn Enter the code you received when prompted. You will onlyhave to do this once for each paper you are studying.eberFkp.sookFreeerFbkp.sook
Frekp.skooebobereFPAPER E pks.koboeFrekp.sok&REVBPP Learning Media is an ACCA Approved Content Provider for the ACCA qualification.IThis means we work closely with ACCA to ensure our products fully prepare you foryour ACCA exams.SIn this Practice & Revision Kit, whichhasbeenreviewedbytheACCAexaminationkkpp.team, we:Isskokoo Discuss bthe obest strategies for revising and taking your ACCA examsbOeeeerr F Ensure you are well prepared for your examFN Provide you with lots of great guidance on tackling questions Provide you with three mock exams Provide ACCA exam answers as well as our own for selected questionsKITOur Passcards also support this paper.FOR EXAMS IN SEPTEMBER 2016, DECEMBER 2016, MARCH 2017AND JUNE 2017Foberekp.sokFoberekp.sok
Frekp.skooebFirst edition 2007Tenth edition February 2016ISBN 9781 4727 4446 3(previous ISBN 9781 4727 2696 4 )e-ISBN 9781 4727 4661 0British Library Cataloguing-in-Publication DataA catalogue record for this bookis available from the British LibraryPublished byBPP Learning Media LtdBPP House, Aldine PlaceLondon W12 8AADear CustomerFWhat does the little mean and why does it matter?Your market-leading BPP books, course materials and e-learningmaterials do not write and update themselves. People write them ontheir own behalf or as employees of an organisation that invests in thisactivity. Copyright law protects their livelihoods. It does so by creatingrights over the use of the content.Breach of copyright is a form of theft – as well as being a criminaloffence in some jurisdictions, it is potentially a serious breach ofprofessional ethics.With current technology, things might seem a bit hazy but, basically,without the express permission of BPP Learning Media:kp.sookwww.bpp.com/learningmediabeFreA note about copyrightoberekp.sokPrinted in the United Kingdom by Ricoh UK LimitedUnit 2Wells PlaceMersthamRH1 3LGYour learning materials, published by BPP LearningMedia Ltd, are printed on paper obtained fromtraceable, sustainable sources. Photocopying our materials is a breach of copyright Scanning, ripcasting or conversion of our digital materials intodifferent file formats, uploading them to facebook or e-mailingthem to your friends is a breach of copyrightkp.sookbeFreYou can, of course, sell your books, in the form in which you havebought them – once you have finished with them. (Is this fair to yourfellow students? We update for a reason.) Please note the e-productsare sold on a single user licence basis: we do not supply 'unlock' codesto people who have bought them secondhand.And what about outside the UK? BPP Learning Media strives to makeour materials available at prices students can afford by local printingarrangements, pricing policies and partnerships which are clearly listedon our website. A tiny minority ignore this and indulge in criminalactivity by illegally photocopying our material or supportingorganisations that do. If they act illegally and unethically in one area,can you really trust them?All rights reserved. No part of this publication may be reproduced,stored in a retrieval system or transmitted, in any form or by anymeans, electronic, mechanical, photocopying, recording orotherwise, without the prior written permission of BPP LearningMedia Ltd.kp.sokThe contents of this book are intended as a guide and notprofessional advice. Although every effort has been made to ensurethat the contents of this book are correct at the time of going topress, BPP Learning Media makes no warranty that the informationin this book is accurate or complete and accept no liability for anyloss or damage suffered by any person acting or refraining fromacting as a result of the material in this book.obereFkp.sokobereFWe are grateful to the Association of Chartered CertifiedAccountants for permission to reproduce past examinationquestions. The suggested solutions in the practice answer bankhave been prepared by BPP Learning Media Ltd, unless otherwisestated. BPP Learning Media Ltd2016iiFoberekp.sokkp.sokFobere
Contentskp.skooebreFFinding questionsobereFkp.sokPageQuestion index .ivTopic index .viiHelping you with your revision . ixRevising P5Topics to revise.xQuestion practice .xPassing the P5 exam.xiExam formulae . xviExam information . xviiiAnalysis of past papers . xixUseful websites . xxikp.sookbQuestions and answerseFrekp.sookbeFreQuestions .3Answers .109Exam practiceMock exam 1 Questions .409 Plan of attack .417 Answers.419Mock exam 2 Questions .439 Plan of attack .447 Answers.449Mock exam 3 (ACCA September/December 2015 Exam) Questions .471 Plan of attack .483 Answers.486oberekp.sokFReview formFoberekp.sokobereFkp.sokkp.sokFobereiii
Question indexkp.skooebkp.sokThe headings in this checklist/index indicate the main topics of questions, but questions often cover severaldifferent topics. Where necessary, questions have been amended to reflect the new format of the exam from June2013.FreobereFPast exam questions are designated with 'APM' after the question name, along with the date of the exam in whichthey featured.TimePage numberMarksallocation(Mins)QuestionAnswerPart A: Strategic planning and control1AB Electronics254931092Megasnack254941113Ganymede (APM 6/12, amended)254951144Wheeler254961195BPL Leisure254961226Mentons81247CFD (APM 12/09, amended)254981288ZTC Communications254991309Stayzee Hotels2549913410 Drinks Group (APM 12/12, amended)25491113611 Godel (APM 6/14, amended)25491214112 Booxe (APM 6/14)25491414513 Business process re-engineering25491514914 BV Entertainments25491515115 EEE Chemical company25491615416 PLX Refinery (APM Pilot Paper, Part B: External influences on organisationalperformanceobere2518 CAP (APM 12/09, amended)25F19 FGH Telecom (APM 12/10, amended)2520 Stokeness (APM 6/13)25ivFobereQuestion index49obere17 GHG (APM 6/08, .sokFobere
oobreekp.skTimeMarksPart C: Performance measurement systems anddesignFallocation(Mins)Page numberkp.sokQuestionAnswerobereF21 Handra25492317322 TREN engine components25492417523 KLP divisions25492417824 Racer deliveries25492518025 Forion Electronics (APM 6/15)25492618226 Quark Healthcare (APM 12/13)25492718627 Bluefin School (APM 12/11, amended)25492819028 Great National Trains25493019329 Amal (APM 6/12, amended)25493119830 NCL2531 Landual Lamps (APM 6/13)2532 Alpha Division (APM 12/07)kp.sPart D: Strategic performancek measurementooeberFbeFre33201493420425493520933 Stillwater Services (APM 12/12, amended)25493721334 Seatown25493921835 Essland Police Forces (APM 12/13)25493922036 Beeshire Local Authority (APM 12/14)25494122437 CFE coffee shops25494222738 Herman Swan & Co (APM 12/12, amended)25494323039 Navier Aerials (APM 6/13)25494423540 TAW (APM 6/08, amended)25494623941 Thebe (APM 6/12, amended)25494724142 There 4 U (APM 6/09, amended)25494843 SSH (APM 12/08)25494944 Albacore (APM Pilot Paper)25495025045 Elegant Hotels25F495225446 Equiguard25495325747 ENT Entertainments (APM 6/11, amended)25495425948 Beach Foods (APM oberekp.sok247kp.sokFobereQuestion indexv
Part E: Performance evaluation and corporatefailurekp.skooebobere49 Pharmaceutical Technologies (APM Pilot Paper)254950 Victoria-Yeeland logistics (APM 6/15)255827051 Graviton (APM 12/13)25F496027352 Bettaserve25496127853 Cod (APM 12/11, amended)25496228054 APX Accountancy (APM 6/11, amended)25496328455 Robust Laptops (APM 12/10, amended)25496428756 SFS (APM 6/10, amended)25496629057 LOL cards (APM 12/10, amended)25496729258 BEG (APM 6/10, amended)25496829559 Turing (APM 6/14)25496929860 Callisto (APM 6/12, amended)25497030261 Coal Creek (APM 12/12, amended)25497130562 BPC (APM 12/07, amended)25497331163 RM Batteries (APM 12/10, amended)257331364 NW Clothes25Fr7531665 Culam Mining (APM 12/14)25497631866 Lopten (APM 12/13, amended)50987832267 Film Productions Co (APM 12/10, amended)50988032968 Mackerel (APM Pilot Paper)50988133369 TSC (APM 12/08, amended)50988334270 Lincoln & Lincoln (APM 12/12, amended)50988534771 BEC (APM 12/09, amended)50988935572 HFG (APM 6/08, amended)50989273 SBC (APM 6/10, amended)509874 Kolmog Hotels (APM 6/13)509875 Cantor (APM 6/14)Frekp.sookeebFr4957kp.sok4949266kp.sookeeb50 mark (Section A) 76 Boltzman Machines (APM 12/14, amended)50989939077 Merkland Sportswear (APM 6/15)509810239698373Mock exam 1Mock exam 2Mock exam 3 (ACCA September/December 2015 Exam)Important note: Questions 1 and 2 in Mock exam 2 are past exam questions from June 2012 and December 2011respectively. Even if you do not attempt the full Mock exam, you are strongly encouraged to complete these twoquestions as part of your revision.viFobereQuestion indexkp.sokkp.sokFobere
Topic indexkp.skooebkp.sokListed below are the key Paper P5 syllabus topics and the numbers of the questions in this Kit covering thosetopics.FreobereFIf you need to concentrate your practice and revision on certain topics or if you want to attempt all availablequestions that refer to a particular subject, you will find this index useful.Syllabus topicQuestion numbersAccountability and responsibility accounting23, 44Activity-based costing39, 55Activity-based management56Appraisals and performance management12(c)Balanced scorecard49, 50, 73, 74, 76(d), Mock 3 Qn 4Benchmarking3, 76(b), Mock 1 Qn 1BCG matrix5(d), 47Big DataBrandingoobeekp.sk29bBudgeting and types of budget10, 11, Mock 3 Qn 2Building blocks model (Fitzgerald and Moon)54, 74Business process re-engineering (BPR)12, 13Business structure (and performance measurement)60Controls and security over information27Corporate failure61 – 65Costs of quality39, 40, Mock 2 Qn 2Critical success factors (CSFs)7, 8, 55(b), 66, 67, Mock 3 Qn 1Divisional performance measures70, Mock 1 Qn 1FrTMkp.sook37(a), 38(c)eFreEconomic value added (EVA )32, 33, 48, 57, 72, 75(iii), Mock 3 Qn 1Environmental management accounting16Enterprise resource planning systems (ERPS)25, Mock 3 Qn 1(iv)External environment (and impact on organisations)8, 17, 18, 19, 66Financial performance18, 32, 43, 69-72, Mock 1 Qn 1, Mock 2 Qn 1reeFFive forces (Porter)kp.skoob8, 20, 62kp.sokobereFGoal congruence2, 9, 30Information for decision making1, 4 , 21, 66Information overload27, 70Information systems and IT systems14, 68, Mock 1 Qn 2, Mock 3 Qn 1Integrated Reporting28JIT76 (c), Mock 2 Qn 2, Mock 3 Qn 1 (iii; iv)Joint ventures59, Mock 2 Qn 3Kaizen costing4(d), 40(c), 56(c), Mock 2 Qn 2, Mock 3 Qn 1(iii; iv)Key performance indicators (KPIs)7, 9, 53, 55(b), 66, 67, Mock 3 Qn 1League tables3, 35, 69, Mock 2 Qn 4Lean information systemsFroobeekp.sk22, 26Foberekp.sokTopic indexvii
Syllabus topickp.skooebManagement accounting and information systems14, 21, 68, Mock 3 Qn 1Management and control styles44(b), 48(c)FreobereMission statements7, 53(a), 67, 75(v)Net present value18Non-financial performance indicators7, 36, 41(a), 73Objectives9, 55(b)Performance management in complex businessstructures59, 60, Mock 2 Qn 3Performance management information systems21, 22, 23, Mock 1 Qn 1Performance pyramid (Lynch & Cross)51, 52, 53, 58, Mock 1 Qn 3Performance reports27, 75, Mock 2 Qn 1Problems of performance measurement51, Mock 2 Qn 4Public sector organisations28(a), 34, 35, 36Qualitative informationQualityoobeeResidual incomekp.skFr39(b), 41, Mock 3 Qn 3beFre23, 26(c), 44Reward and remuneration schemes44, 45, 46, 47, 50(c), 70-74RFID technology26, Mock 1 Qn 2Risk and uncertainty1, 59, 68, 77(iii)Role of management accountants5, 6, 38, 69(c)Service organisations14, 54, 74Short vs long-term decision making2, 9, Mock 2 Qn 1Six Sigma41, 42, 45, Mock 3 Qn 3Social obligations19, 37Stakeholders15, 33, 49(b), 68, 76kp.sokStrategic management accounting1, 17(c)Strategic planning4obereF77kp.sokobereFTarget costing56Total quality management (TQM)Mock 2 Qn 2, Mock 3 Qn 1(iii; iv)Transfer pricing31, Mock 1 Qn 1Value based management57, 75(iv)Value chain77(v)Value for money36(b)Virtual organisations60FobereTopic indexkp.sook24, 3630, 32, 72kp.sokFResponsibility and controllabilitySWOT analysisviiiQuestion numberskp.sokkp.sokFobere
Helping you with your revisionkp.sk Content ProviderBPP Learning Media–oApprovedoeberFoberekp.sokFAs ACCA's Approved Content Provider, BPP Learning Media gives you the opportunity to use revision materialsreviewed by the ACCA examination team. By incorporating the ACCA examination team's comments andsuggestions regarding the depth and breadth of syllabus coverage, the BPP Learning Media Practice & Revision Kitprovides excellent, ACCA-approved support for your revision.Tackling revision and the examYou can significantly improve your chances of passing by tackling revision and the exam in the right ways. Usingfeedback obtained from the ACCA examination team: We look at the dos and don'ts of revising for, and taking, ACCA exams We focus on Paper P5; we discuss revising the syllabus, what to do (and what not to do) in the exam, howto approach different types of question and ways o
BPP Learning Media is an . ACCA Approved Content Provider. for the ACCA qualification. This means we work closely with ACCA to ensure our products fully prepare you for your ACCA exams. In this Practice & Revision Kit, which has been reviewed by the . ACCA examination team, we: Discuss the best strategies
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ACCA ADVANCED DIPLOMA IN ACCOUNTING AND BUSINESS ETHICS AND PROFESSIONAL SKILLS MODULE Research and Analysis Project and Key Skills Statement ACCA DIPLOMA IN ACCOUNTING AND BUSINESS (RQF LEVEL 4) ACCA DIPLOMA IN ACCOUNTING AND BUSINESS (RQF LEVEL 4) ACCA GOVERNANCE ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer .
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which appear either in the Annual Book of ASTM Standards, Vol 01.05, or as reprints obtainable from ASTM. 1.2 In case of any conflict in requirements, the requirements of the purchase order, the individual material specification, and this general specification shall prevail in the sequence named. 1.3 The values stated in inch-pound units or SI units are to be regarded as the standard .
