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Hi all and congrats to all who passed the December exam!!!!
Unfortunately, I did not pass and the worst thing, I do not know why.
Task 1: I used the report structure. The task was about the police department and if the new CFIs are better than the old ones and if the current reporting is good, the 3Es and league tables. I definitely addressed the mission statement of the police department and confirmed that it was a non-profit organization and shareholder max. will not be the goal. Then I explained the 3Es and addressed each CFI in detail with applying the current KPIs that could measure it or if a new KPI was needed. I also addressed the shortfalls of the report such as no numbers in % for comparison, no narrative information, no comparison with others and etc. Then I addressed the benchmarking and league tables. Benchmarking: functional, internal & external.
Task 2: It was about two Airplane companies: one that seemed to be a lowcoster (e.g. as Ryanair) flying to smaller airports and another (e.g. more like Lufhansa which) was flying to international hubs and valued quality. I examined the statement of the first company and analyzed why the claims were in that statement were not okay and why the differences exist and how it can be made better. I even did an internshipin the industry, so the industry was very familiar to me. I kept the structure of my answers as suggested in the ACCA online seminars and did not bluntly first write the theory and then the answer, but kept the answer structured.
Task 3: I could definitely address the benefits of the activity based costing and the calculation. The task was to see which boots can be produced further both or just one or how to change the design of these boots based on the calculation.
I did not consider the tasks that hard and I learned with BPP, online lecutues and I did all of the past exams. So I really do wonder, what went wrong.
I will be glad to receive any suggestions and advice.
Anna 🙂
