P5 Exam Analysis June 2014 (1)

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P5 exam analysisBy paper

Pilot paper Q1 (a) Large budgeting/actual performance calculationsPilot paper Q1 (b) (c) Validity of comparison of two operationsPilot paper Q1 (d) EthicsPilot paper Q1 (e) Performance measures/indicatorsPilot paper Q2 (a) QualityPilot paper Q2 (b) Structure and performance measuresPilot paper Q3 (a) Transfer pricingPilot paper Q3 (b) Expected values; riskPilot paper Q4 (a) (b), (c) Comparative financial performancePilot paper Q4 (d) EBITDAPilot paper Q5 (a) Budgeting Pilot paper Q5 (b) Budgeting: Activity based budgetingPilot paper Q5 (c) Budgeting: Beyond budgetingDecember 2007 Q1(a) Large budgeting/actual performance calculationsDecember 2007 Q1(b) Validity of comparison of two operationsDecember 2007 Q1(c) Closure decisionDecember 2007 Q2(a) Divisional performance measurement; residual income; December 2007 Q2(b) EVADecember 2007 Q3(a) Calculation of sales marginDecember 2007 Q3(b) Critical success factorsDecember 2007 Q3(c) Enterprise resource planning systemDecember 2007 Q4(a) (b) (c) Activity based costingDecember 2007 Q5(a) Porters five forcesDecember 2007 Q5(b) Performance measures/indicators

June 2008 Q1(a) Divisional performance measurement; residual income; return on investment; EVAJune 2008 Q1(b) BenchmarkingJune 2008 Q2(a) (b) (c) Budgeting: Budgeting problemsJune 2008 Q3(a) Strategic and economic factorsJune 2008 Q3(b) Corporate cultureJune 2008 Q4(a) (b) (c) Financial viability of a new productJune 2008 Q5(a) (b) QualityDecember 2008 Q1(a)(b) Divisional performance measurementDecember 2008 Q2(a)(b)(d) Performance measurementDecember 2008 Q2(c) Quality software


December 2008 Q3(a) Planning gapDecember 2008 Q3(b) Problems with acquisitionDecember 2008 Q3(c)(d) Government influencesDecember 2008 Q4(a) Transfer pricing December 2008 Q4(b) QualityDecember 2008 Q5(a)(b) (c) Activity based costingJune 2009 Q1(a) Performance measurementJune 2009 Q1(b) Balanced scorecardJune 2009 Q2(a) Net present valueJune 2009 Q2(b) Intellectual capital valuationJune 2009 Q2(c) Non-financial performance measurementJune 2009 Q2(d) Maximin etcJune 2009 Q3(a) Agency theory and expectancy theoryJune 2009 Q3(b) Performance measurementJune 2009 Q4(a) Pricing for profit maximisationJune 2009 Q4(b) Financial evaluation of proposed changesJune 2009 Q4(b) Profit improvementJune 2009 Q5(a)(b) QualityDecember 2009 Q1 (a) Large budgeting/actual performance calculationsDecember 2009 Q1 (b)(c) Performance measurementDecember 2009 Q2 (a) Beyond budgetingDecember 2009 Q2 (b) Performance measures/indicatorsDecember 2009 Q3 (a)(b) Transfer pricingDecember 2009 Q4 (a) Performance measurementDecember 2009 Q4 (a) Financial, economic and social considerations of a policyDecember 2009 Q5 (a) Mission statementDecember 2009 Q5 (b) Critical success factorsDecember 2009 Q5 (b) Non-financial performance measurementJune 2010 Q1 (a) Balanced scorecardJune 2010 Q1 (b) Cost calculationJune 2010 Q1 (c) Reasons for trendsJune 2010 Q1 (d) Sub-contractingJune 2010 Q2 (a) Budgeting calculationJune 2010 Q2 (b) Expected valuesJune 2010 Q3 (a) (b) Value for money auditJune 2010 Q3 (c) Intangibility, heterogeneity, simultaneity, perishabilityJune 2010 Q4 (a) Activity based costingJune 2010 Q4 (b) Activity based managementJune 2010 Q5 (a) Cost targetsJune 2010 Q5 (b) Performance pyramidDecember 2010 Q1 (a)(b) (c) (d) Critical success factors and performance indicators


December 2010 Q2 (a) Activity based costingDecember 2010 Q2 (b) Beyond budgetingDecember 2010 Q3 (a)(c) Value based managementDecember 2010 Q3 (b) EVADecember 2010 Q4 (a) (b) (c) Environmental/ecological issuesDecember 2010 Q5 Corporate failureJune 2011 Q1(a) Divisional performance measurementJune 2011 Q1(b) Transfer pricingJune 2011 Q1(c) Information systemsJune 2011 Q2(a)(b) Balanced scorecardJune 2011 Q2(c) StakeholdersJune 2011 Q2(d) Balanced scorecardJune 2011 Q3(a)(b)(c) Fitzgerald and MoonJune 2011 Q4 (a) (b) Boston consulting group matrixJune 2011 Q4 (c) RemunerationJune 2011 Q5 (a) (b) Environmental accountingJune 2011 Q5 (c) Lifecycle costingDecember 2011 Q1 (a) (b) Expected valuesDecember 2011 Q2 (a) Performance measures/indicatorsDecember 2011 Q2 (a)(b) Performance pyramidDecember 2011 Q3 (a) Controls and securityDecember 2011 Q3 (b)(c) Performance reportingDecember 2011 Q4 (a) Performance measurementDecember 2011 Q4 (b) Reward systemDecember 2011 Q5 (a)(b) QualityDecember 2011 Q5 (c) Just-in-timeJune 2012 Q1 (i) Performance reportingJune 2012 Q1 (ii) Performance measures/indicatorsJune 2012 Q1 (iii) Performance measurement - eectsJune 2012 Q2 (a) Performance measures/indicatorsJune 2012 Q2 (b) Performance prismJune 2012 Q3 (a) (b) QualityJune 2012 Q4 (a) (b) BenchmarkingJune 2012 Q5 Performance measurement - dicultiesDecember 2012 Q1 (i) (ii) Performance assessmentDecember 2012 Q1 (iii) Reward systemDecember 2012 Q2 Budgeting comprehensive questionDecember 2012 Q3 (a) EVADecember 2012 Q3 (b) ROCEDecember 2012 Q4 (a) Liquidity and gearingDecember 2012 Q4 (b) Corporate failure


December 2012 Q5 (a) Role of management accountant (Burns and Scapens)December 2012 Q4 (b) Brand loyaltyJune 2013 Q1 (i) Service v manufacturing businessesJune 2013 Q1 (ii) Performance measurementJune 2013 Q1 (iii)(iv) Balanced scorecardJune 2013 Q1 (v) Reward systemJune 2013 Q2 (a) Activity based costingJune 2013 Q2 (b) Quality managementJune 2013 Q3 (a) Porters five forcesJune 2013 Q3 (b) Market share measurementJune 2013 Q3 (c) Risk appetiteJune 2013 Q4 (a)(b) Transfer pricingJune 2013 Q4 (c) Divisional performance measurementDecember 2013 Q1 (i) KPIsDecember 2013 Q1 (ii) PESTDecember 2013 Q1 (iii) (iv) Critical success factorsDecember 2013 Q1 (v) Performance calculationDecember 2013 Q2 (a) Performance pyramidDecember 2013 Q2 (b) Performance measurementDecember 2013 Q3 RFIDDecember 2013 Q4 League tablesJune 2014 Q1 (i) Performance reportJune 2014 Q1 (ii) Fixed/variable cost implicationsJune 2014 Q1 (iii) EVAJune 2014 Q1 (iv) Value based managementJune 2014 Q1 (iv) Performance measurementJune 2014 Q2 (a) (b) Impact of BPRJune 2014 Q2 (c) Sta appraisalJune 2014 Q3 (a) Decision making under uncertainty: maximin etcJune 2014 Q3 (b) Decision making under uncertainty: maximin etcJune 2014 Q3 (c) Joint venture managementJune 2014 Q4 (a) Planning and operational variancesJune 2014 Q4 (b) Budgeting systemJune 2014 Q4 (c) Beyond busgeting


P5 exam analysisBy subject

December 2007 Q4(a) (b) (c) Activity based costingDecember 2008 Q5(a)(b) (c) Activity based costingJune 2010 Q4 (a) Activity based costingDecember 2010 Q2 (a) Activity based costingJune 2013 Q2 (a) Activity based costingJune 2010 Q4 (b) Activity based managementJune 2009 Q3(a) Agency theory and expectancy theoryJune 2009 Q1(b) Balanced scorecardJune 2010 Q1 (a) Balanced scorecardJune 2011 Q2(a)(b) Balanced scorecardJune 2011 Q2(d) Balanced scorecardJune 2013 Q1 (iii)(iv) Balanced scorecardJune 2008 Q1(b) BenchmarkingJune 2012 Q4 (a) (b) BenchmarkingDecember 2009 Q2 (a) Beyond budgetingDecember 2010 Q2 (b) Beyond budgetingJune 2014 Q4 (c) Beyond busgetingJune 2011 Q4 (a) (b) Boston consulting group matrixDecember 2012 Q4 (b) Brand loyaltyPilot paper Q5 (a) Budgeting December 2012 Q2 Budgeting comprehensive questionJune 2010 Q2 (a) Budgeting calculationJune 2014 Q4 (b) Budgeting systemPilot paper Q5 (b) Budgeting: Activity based budgetingPilot paper Q5 (c) Budgeting: Beyond budgetingJune 2008 Q2(a) (b) (c) Budgeting: Budgeting problemsDecember 2007 Q3(a) Calculation of sales marginDecember 2007 Q1(c) Closure decisionPilot paper Q4 (a) (b), (c) Comparative financial performanceDecember 2011 Q3 (a) Controls and securityJune 2008 Q3(b) Corporate cultureDecember 2010 Q5 Corporate failureDecember 2012 Q4 (b) Corporate failureJune 2010 Q1 (b) Cost calculationJune 2010 Q5 (a) Cost targets


December 2007 Q3(b) Critical success factorsDecember 2009 Q5 (b) Critical success factorsDecember 2013 Q1 (iii) (iv) Critical success factorsDecember 2010 Q1 (a)(b) (c) (d) Critical success factors and performance indicatorsJune 2014 Q3 (a) Decision making under uncertainty: maximin etcJune 2014 Q3 (b) Decision making under uncertainty: maximin etcDecember 2008 Q1(a)(b) Divisional performance measurementJune 2011 Q1(a) Divisional performance measurementJune 2013 Q4 (c) Divisional performance measurementDecember 2007 Q2(a) Divisional performance measurement; residual income;

June 2008 Q1(a) Divisional performance measurement; residual income; return on investment; EVAPilot paper Q4 (d) EBITDADecember 2007 Q3(c) Enterprise resource planning systemJune 2011 Q5 (a) (b) Environmental accountingDecember 2010 Q4 (a) (b) (c) Environmental/ecological issuesPilot paper Q1 (d) EthicsDecember 2007 Q2(b) EVADecember 2010 Q3 (b) EVADecember 2012 Q3 (a) EVAJune 2014 Q1 (iii) EVAJune 2010 Q2 (b) Expected valuesDecember 2011 Q1 (a) (b) Expected valuesPilot paper Q3 (b) Expected values; riskJune 2009 Q4(b) Financial evaluation of proposed changesJune 2008 Q4(a) (b) (c) Financial viability of a new productDecember 2009 Q4 (a) Financial, economic and social considerations of a policyJune 2011 Q3(a)(b)(c) Fitzgerald and MoonJune 2014 Q1 (ii) Fixed/variable cost implicationsDecember 2008 Q3(c)(d) Government influencesJune 2014 Q2 (a) (b) Impact of BPRJune 2011 Q1(c) Information systemsJune 2010 Q3 (c) Intangibility, heterogeneity, simultaneity, perishabilityJune 2009 Q2(b) Intellectual capital valuationJune 2014 Q3 (c) Joint venture managementDecember 2011 Q5 (c) Just-in-timeDecember 2013 Q1 (i) KPIsPilot paper Q1 (a) Large budgeting/actual performance calculationsDecember 2007 Q1(a) Large budgeting/actual performance calculationsDecember 2009 Q1 (a) Large budgeting/actual performance calculationsDecember 2013 Q4 League tables


June 2011 Q5 (c) Lifecycle costingDecember 2012 Q4 (a) Liquidity and gearingJune 2013 Q3 (b) Market share measurementJune 2009 Q2(d) Maximin etcDecember 2009 Q5 (a) Mission statementJune 2009 Q2(a) Net present valueJune 2009 Q2(c) Non-financial performance measurementDecember 2009 Q5 (b) Non-financial performance measurementDecember 2012 Q1 (i) (ii) Performance assessmentDecember 2013 Q1 (v) Performance calculationDecember 2008 Q2(a)(b)(d) Performance measurementJune 2009 Q1(a) Performance measurementJune 2009 Q3(b) Performance measurementDecember 2009 Q1 (b)(c) Performance measurementDecember 2009 Q4 (a) Performance measurementDecember 2011 Q4 (a) Performance measurementJune 2013 Q1 (ii) Performance measurementDecember 2013 Q2 (b) Performance measurementJune 2014 Q1 (iv) Performance measurementJune 2012 Q5 Performance measurement - dicultiesJune 2012 Q1 (iii) Performance measurement - eectsPilot paper Q1 (e) Performance measures/indicatorsDecember 2007 Q5(b) Performance measures/indicatorsDecember 2009 Q2 (b) Performance measures/indicatorsDecember 2011 Q2 (a) Performance measures/indicatorsJune 2012 Q1 (ii) Performance measures/indicatorsJune 2012 Q2 (a) Performance measures/indicatorsJune 2012 Q2 (b) Performance prismJune 2010 Q5 (b) Performance pyramidDecember 2011 Q2 (a)(b) Performance pyramidDecember 2013 Q2 (a) Performance pyramidJune 2014 Q1 (i) Performance reportDecember 2011 Q3 (b)(c) Performance reportingJune 2012 Q1 (i) Performance reportingDecember 2013 Q1 (ii) PESTJune 2014 Q4 (a) Planning and operational variancesDecember 2008 Q3(a) Planning gapDecember 2007 Q5(a) Porters five forcesJune 2013 Q3 (a) Porters five forcesJune 2009 Q4(a) Pricing for profit maximisationDecember 2008 Q3(b) Problems with acquisition


June 2009 Q4(b) Profit improvementPilot paper Q2 (a) QualityJune 2008 Q5(a) (b) QualityDecember 2008 Q4(b) QualityJune 2009 Q5(a)(b) QualityDecember 2011 Q5 (a)(b) QualityJune 2012 Q3 (a) (b) QualityJune 2013 Q2 (b) Quality managementDecember 2008 Q2(c) Quality softwareJune 2010 Q1 (c) Reasons for trendsJune 2011 Q4 (c) RemunerationDecember 2011 Q4 (b) Reward systemDecember 2012 Q1 (iii) Reward systemJune 2013 Q1 (v) Reward systemDecember 2013 Q3 RFIDJune 2013 Q3 (c) Risk appetiteDecember 2012 Q3 (b) ROCEDecember 2012 Q5 (a) Role of management accountant (Burns and Scapens)June 2013 Q1 (i) Service v manufacturing businessesJune 2014 Q2 (c) Sta appraisalJune 2011 Q2(c) StakeholdersJune 2008 Q3(a) Strategic and economic factorsPilot paper Q2 (b) Structure and performance measuresJune 2010 Q1 (d) Sub-contractingPilot paper Q3 (a) Transfer pricingDecember 2008 Q4(a) Transfer pricing December 2009 Q3 (a)(b) Transfer pricingJune 2011 Q1(b) Transfer pricingJune 2013 Q4 (a)(b) Transfer pricingPilot paper Q1 (b) (c) Validity of comparison of two operationsDecember 2007 Q1(b) Validity of comparison of two operationsDecember 2010 Q3 (a)(c) Value based managementJune 2014 Q1 (iv) Value based managementJune 2010 Q3 (a) (b) Value for money audit

P5 Exam Analysis June 2014 (1)

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