how to strong assesments

hey guys i have givin 2 attempts for f5 paper but i could not pass ..i didnt even get above 30%…the main reason is that i could not aaply my f5 topics in busienss assessemnt ..for example in june 2012 questiion i could not aaply target costing in UHS question….although i have deep grasp in every topic my calculations is good my theory in good but my busines assessemnt and judgement skills is too weak…some times i even get me what the examiner asking me is this question…plz help me to over come this problem..give me some tips..