考经分享
发布时间：2017-05-27 
在2017年6月份ACCA考试来临之前，我们迎来了一位超级霸气、牛X的ACCA讲师...他是7天通过P4，他是雀巢的财务总监，宝格丽财务总监，他是学生时代的学霸，也是职场与ACCA界的权威：前宝格丽&雀巢财务总监，才华与美貌的化身——徐公子。
本文紧接上篇！是徐公子给各位2017年6月份ACCA P5考生的考前冲刺干货，各位抓紧时间看看吧~
本文紧接上篇！是徐公子给各位2017年6月份ACCA P5考生的考前冲刺干货，各位抓紧时间看看吧~
Critical success factor(CSF)
&
Key performance indicator(KPI)
Past exam questions that required candidates to calculate KPIs,assessexisting
♣ CSFs/KPIs and suggest additional KPIs:
♣ Sep/Dec 2016,Question 4,Requirement(a),8 marks
♣ Sep/Dec 2015,Question 1,Requirement(ii)and(iii),19 marks
♣ Dec 2013,Question 1,Requirement(i)-(iv),31 marks
♣ Dec 2011,Question 2,Requirement(a)and(c),10 marks
<To structure the answers,candidatescan refer to“How to evaluate a performance report-1&2”.
If examiner asks candidatesto assess current system and suggest new KPIs using a framework,such as PESTor L&C performance pyramid,candidates should firstly structure the answersbased on each level/dimension of the framework,and then concrete the answersby reference to“How to evaluate a performance report”>
CSFs identified by a company should ensurethe achievement of its objectives.
KPIs are specific performance measuresthat should directly link to one area of CSFs in order to support the companyto achieve its objectives.
声明丨本文由中国ACCA考试网整理发布，经ACCA名师徐公子许可&微信公众号“ACCA学习帮”授权，未经原作者和原出处授权许可，不得随意转载引用。
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