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Performance Measurement Problems

Forums › ACCA Forums › ACCA APM Advanced Performance Management Forums › Performance Measurement Problems

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by angryhamtaro.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • June 3, 2013 at 11:52 pm #128754
    mono87
    Member
    • Topics: 2
    • Replies: 2
    • ☆

    Hi,

    For a question on performance measurement problems – do we have to remember the names of the limitations? Eg Myopia, sub-optimisation etc… Or is a full understanding and description enough to obtain full marks on a question?

    Thank you

    July 1, 2013 at 5:04 am #133434
    angryhamtaro
    Member
    • Topics: 10
    • Replies: 162
    • ☆☆

    Hi @mono87, I know you have posted up this question before the June 2013 exam, but I think your question still remains relevant in any upcoming exams.

    For the benefit of future OT forumers, here’s my opinion. The previous examiner Shane Johnson authored an old PYQ whereby students have to regurgitate the definitions of each dysfunctional behaviours relating to performance measurement.

    The new examiner, Alex Watt is smarter and more flexible. He may give you a case whereby dysfunctional behaviours are evident in the case study, but the question requirement may ask you to evaluate these behaviours and how they are adversely affecting performance management on this ‘dummy company’. For example, a manager refuses to sell an old machine to make the reports look better by inflating ROCE, but it will affect the company’s operations negatively in the long-term.

    You will need to crack your head a bit more to answer Alex’s question. I agree with you that you will need a fuller understanding, just be sure to be flexible in applying your understanding as well.

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