立志惠园
ACCA-P5考前白皮书
- 财华国际ACCA LV.工兵
- 2016/11/17 11:42:39
1.Explain how the one of the Mckinsey S changes will improve/ impact on the business performance?
For example, how the datamining can improve the business performance?
Suggested answer bullet point:
Collecting info of external info and store it in order to do data mining;
Capital expenditure and running costs are high, but the benefit is hard to quantified;
Address for mission;
Date warehousing allows data mining for relationship for example: the geographic preference for products; the relationship between price and volume; seasonal variance.
Cost saving
Better decision making
2. Evaluate the performance reporting system
Suggested answer bullet point:
Purpose: what is the fundamental purpose of the report in terms of KPI address the issues metioned in the mission statement or ethos;
Aduience: make the report suitable for the interests, responsibilities and ability of the audience.
Information: financial and non-financial and beware of measurement distortion; contains appropriate info for decision-making.
Layout Not too cluttered; allow the important information to be easily seen and understood.
3. Evaluate the current performance using giving KPI; evaluate the KPI
Suggested answer bullet point:
Ratio calculation and performance analysis.
Whether the KPI address the C.S.F.
4. Implication of busing VBM/ JIT/ Lean System/value chain/ BPR/TQM for performance management?
Taking Value Chain as an example
The value chain is a model of business integration showing the way that business activities are organised. This model is based around activities rather than traditional functional departments (such as finance)
A key idea is that it is activities which create value and incur costs. The activities are split into two groups.
By identifying how value is created, the organisation can then focus on improving those activities through its performance measurement system.
Another feature of the value chain is the idea of a chain. In performance management terms, this will affect: information systems which will have to ensure good communication across functional boundaries and job descriptions and reporting hierarchies as these will have to reflect activities.
The chain does not stop at the organisation’s boundaries. This is likely to be obvious to MS given the importance of supply chain management but the value chain will allow the organisation to focus on those relationships on which value most depends.
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For example, how the datamining can improve the business performance?
Suggested answer bullet point:
Collecting info of external info and store it in order to do data mining;
Capital expenditure and running costs are high, but the benefit is hard to quantified;
Address for mission;
Date warehousing allows data mining for relationship for example: the geographic preference for products; the relationship between price and volume; seasonal variance.
Cost saving
Better decision making
2. Evaluate the performance reporting system
Suggested answer bullet point:
Purpose: what is the fundamental purpose of the report in terms of KPI address the issues metioned in the mission statement or ethos;
Aduience: make the report suitable for the interests, responsibilities and ability of the audience.
Information: financial and non-financial and beware of measurement distortion; contains appropriate info for decision-making.
Layout Not too cluttered; allow the important information to be easily seen and understood.
3. Evaluate the current performance using giving KPI; evaluate the KPI
Suggested answer bullet point:
Ratio calculation and performance analysis.
Whether the KPI address the C.S.F.
4. Implication of busing VBM/ JIT/ Lean System/value chain/ BPR/TQM for performance management?
Taking Value Chain as an example
The value chain is a model of business integration showing the way that business activities are organised. This model is based around activities rather than traditional functional departments (such as finance)
A key idea is that it is activities which create value and incur costs. The activities are split into two groups.
By identifying how value is created, the organisation can then focus on improving those activities through its performance measurement system.
Another feature of the value chain is the idea of a chain. In performance management terms, this will affect: information systems which will have to ensure good communication across functional boundaries and job descriptions and reporting hierarchies as these will have to reflect activities.
The chain does not stop at the organisation’s boundaries. This is likely to be obvious to MS given the importance of supply chain management but the value chain will allow the organisation to focus on those relationships on which value most depends.
剩余指导请微信扫描我的头像二维码进行平台关注，之后在历史文章中查阅。