PM倒计时阶段抱佛脚文字版
考试分为A\B\C三个section
第一个section A是全覆盖，但是Specialist costing是没有大题的，所以这一部分被抽到的概率非常高，熟悉公式能计算，理解各个costing的特征很重要。
关于section B叫做 OT cases也就是客观题的情景题，一个背景5个客观题，这个部分容易考到specialist costing，考试方法也都差不多，考试前要多刷两道真题，熟悉考题的套路。
关于section C，改成机考了之后，大题就不好说了，考什么全靠运气。
而关于assess performance 的题是一定要去熟悉的，考到的机会很大。考点比较多，但是答题方法都差不多。
比如，variance，financial and non-financial performance analysis in private or NPO, 还有balanced scorecard，building block等等都可以考察。所以我们具体的来看一下答题方法。
总体的答题结构都为总分总。
每个point的做题方法都是：描述指标+解释原因+扣题。
比如：
Material price variances
Planning variance
(SP – RP) x AQ: ($3.00 – $2.85) x 54,560 = 8,184 F
Material usage variances
Operational variance
(RQAP – AQ) x SP: (52,800 – 54,560) x $3.00 = 5,280 A
Total material variance 11,496 A
总起：controllability
The production manager should only be responsible for those variances over his control, which are the operational variances, not planning variances.
分：
Material planning price variance is $8,184F, because the material price is cheaper. The production manager cannot take the credit for this, as it is chosen by the design department in GPST for the new dresses, not by the production manager.
The material operational usage variance is $5,280 A arose. This is because that staff use more material per dress. The manager is responsible for this as it may have been caused by insufficient training.
总：
Total material variance 11,496 A, the manager’s performance was somewhat disappointing.
(c) Assess the performance of the production manager for the month of February.
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