2016年9月份ACCA考试还有17天就要开始了,小编为大家准备了9月份ACCA考试的考前Tips,以下就是ACCA考试科目F5《业绩管理》的考前Tips,希望可以帮助到大家在9月份考试中提高ACCA考试通过率。
Section A:
ABC,Life Cycle costing,Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.
Section B:
Usually there are two questions from this area.Commonly tested topics are
–Relevant Costing
–Pricing
–Cost Volume Profit Analysis
–Limiting Factor
–Make or Buy or Shutdown Decisions and other Short term decisions
–Dealing with Risk and Uncertainty
Section C:
There are two questions from this area.Variances analysis is more commonly tested topics while Budgeting is also tested off and on.Every exam has some variances in it and could be basic or advanced variances.
Section D:
Performance evaluations is another area where questions always come up–very hard to learn a set method as each one is different.The important thing is to read the question carefully and make sure you link your analysis to the scenario.Commonly tested areas are
Transfer Pricing
Balance scorecard
The examiner does not like students who simply quote from the textbook,writing information that is not relevant to the question.The examiner also likes you to have an opinion–has the company done well or not?Clearly state your opinion and reasons why it is so.
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