12-09-2010, 12:14 AM
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#2
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Junior Member
Join Date: Nov 2009
Location: london
Studying:
P5
P7
Posts: 5
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Question 1
Expect this to focus on the core area of performance management involving the calculation and discussion of ratios and other KPIs. The previous examiner usually looked at performance evaluation in the private sector but expect the new examiner to examine a profit-seeking company.
Divisional performance appraisal
Possible angles to include transfer pricing / ROI / RI / EVA and looking at how transfer pricing can impact the performance appraisal of divisions. In particular expect a complex structure with the need to consider whether one system of performance management is suitable for the whole organisation i.e. “one size fits all”.PMS design relevant to scenario with behavioural impact
Corporate failure
We are still waiting for a good question on this in P5 since we had an article.
Environmental management accounting (EMA)
Purely discussion. There was a recent article in F5 that built on an older one in P5.
Incorporating risk into performance management including probabilities and value at risk
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