[rushzer]

Well yes, in the case it was mentioned that CEO is expecting comments to such measures.

[rushzer]

Much better paper especially in terms of timing and examiner has probably understood the previous papers were a bit too long to finish within 180 mins.

1.
a) Performance Evaluation – 14 m
b) 2 Measures on Rev/ OP sqm – 8 m
c) RI to replace as main measure over Operating Profit Margin – 8 m
d) ROCE Calculation and suggestion of another techniques (New Store) – 8 m
e) Loyalty Programme/ IS Benefits – 8 m
f) Structure of Answer – 4 m

2.
a) BPR and 3 Initiative Evaluation – 14 m
b) Reward System Evaluation – 11 m

4.
a) EVA Calculations for B/G – 10 m
b) EVA for Divisional Performance – 7 m
c) Value Based Management – 8 m

[rushzer]

What were the answers if you remember? Only cash flow details were given with total assets and liabilities if I remember

[rushzer]

ACCA Pass rate would conclude this question:

https://www.accaglobal.com/sg/en/student/exam-support-resources/professional-exams-study-resources/pass-rates-professional-exams.html

So it’s obviously P5 for the past 3/4 years perhaps due to the examiner 🙂

[rushzer]

Paper was
Q1
Performance Pyramid – 8
Calculation & Evaluation – 12
Non Financial Indicators Reliability/ Sources – 8
ABC Costing – 6
Strength and Weaknesses of Incremental Budgeting and ABC Budgeting – 12
Structure – 4

Q2
Assess Performance using Fitzgerald & Moon measures – 15
Improvement using real time data, external data Integration – 10

Q3
Stakeholder Analysis & Risk – 10
Project Option, Expected Value/ Probability Estimates and Risk Evaluation of Stakeholders – 15

[rushzer]

Extremely time pressured as always 🙁

[rushzer]

Hybrid paper Sep/ Dec link:

https://www.accaglobal.com/content/dam/ACCA_Global/Students/prof/p5/d15_hybrid_p5_q.pdf

[rushzer]

Very difficult paper, if any one remembers the questions and Mark allocations? If I remember:

Q 1
EVA Calculation and comment – 15 marks
Weakness and suggestions of KPI – 6 marks
Assessing the CSF & KPIs for new initiatives which are JIT, Kaizen & zero defects – 15 marks
The New IS and the relevance to the 3 initiatives – 10 marks
Structure – 4 marks

Q 2
Didn’t attempt so don’t remember

Q3
Explain measures of suitable BSC – 10 marks
Evaluate and calculate crowd (should be only calculation) – 7 marks
Behavioural aspects of PM (don’t really recall) – 8 marks

Q4
Explain high threats, assess suitable performance measurements and detail (must be expecting for min 5 PMs) – 15 marks
Management accountants change of role – 10 marks

Not enough time, too lengthy and examiner perhaps wants to keep pass rates < 30%

[rushzer]

Hi,

have you got the final answers to MCQ and do you agree totally to the opentuition answer?

[rushzer]

Do you agree to Opentuition MCQ answers as under;

ACCA
F8 December 2014

1. B
2. D
3. C [Isn’t it D?]
4. C
5. C
6. B
7. A
8. D
9. A [Isn’t it B?]
10. B [Isn’t it D?]
11. B
12. B [Isn’t it D?]

[Author]

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