• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Dec 2013 Question 1 (iv)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Dec 2013 Question 1 (iv)

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by AvatarKen Garrett.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 5, 2018 at 5:01 pm #440397
    Avataryahweh
    Member
    • Topics: 23
    • Replies: 20
    • ☆

    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

    March 5, 2018 at 6:04 pm #440423
    AvatarKen Garrett
    Keymaster
    • Topics: 10
    • Replies: 10653
    • ☆☆☆☆☆

    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.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mrjonbain on Sources of data – ACCA Management Accounting (MA)
  • mrjonbain on Audit Evidence – ACCA Audit and Assurance (AA)
  • jessejames on Audit Evidence – ACCA Audit and Assurance (AA)
  • Princek23 on FR Revision Mock Exam
  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in