- This topic has 1 reply, 2 voices, and was last updated 6 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
OpenTuition recommends the new interactive BPP books for December 2024 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Dec 2013 Question 1 (iv)
Hello
I don’t understand why the KPI suggested tend to be toward control rather than planning.
No benchmark data is given so we cannot do the comparison.
Kindly assist.
Thank you
You are asked to “assesses the extent to which the suggested KPIs would be suitable for use in planning rather than controlling”. So you have to assess the suitability of the KPIs for planning; you do no have to conclude whether planning is good or not, so benchmark data is not needed here.
Mu own view is that most of the KPIs can be used for both planning and control. For example, market share can be backwards looking and forwards looking where a target is set. Similarly, profit and contribution per unit where you could plan to sell more of teh most profitable product.
Really, I think all it wants is a sensible discussion of the KPIs and different popple can argue for different conclusions.