|速看！APM答题技巧—历年试题解析-正保会计网校

Example:

(1) March/June 2018 Sample Questions, Question 4

Required:

(a) Using Argenti’s A Score model, evaluate whether LP is at risk of corporate failure.

(b) Advise LP what performance management systems are needed in order to improve performance in respect of each of the mistakes and symptoms you have identified in part (a).

(c) Evaluate the usefulness of using qualitative models such as the Argenti A Score in predicting corporate failure.

Part (a) asks for an evaluation of whether LP is at risk of corporate failure using a specific model; the Argenti A Score. Note the requirement did not ask for a list of problems which the company was experiencing; the requirement expected the issues to be structured within the context of the model. The A Score model was even provided in the question to indicate to candidates that this should be the approach to use to structure answers. Check that you can see how the requirement was guiding you to approach your answer. The nature of the requirement would also expect an overall conclusion to be drawn based on your use of the model.（举个更简单例子，就好像给班上学生按照生日明确星座，不是简单的罗列哪个学生是哪个星座，而是根据星座，把班上的学生归纳进 12 星座里，后者的答案就叫做 structured answers）

Part (b) asks what performance management systems are needed to improve performance in respect of the mistakes and symptoms identified in part (a). This also indicates the importance of using the model in part (a) as mistakes and symptoms are two of the headings in the Argenti A Score model. Note the requirement does not ask about performance management systems to deal with defects and this was an important distinction. Discussing methods to deal with defects was not answering the requirement and wasted valuable exam time. The requirement also wanted a clear relationship to be drawn between the performance management system and the mistake or symptom it was trying to address. A list of general performance management systems with no relation made to the issues at hand in the scenario would score very little.

Part (c) asks you evaluate the usefulness of using qualitative models such as the Argenti A Score in predicting corporate failure. Evaluating a model means considering their advantages and disadvantages in particular. It is also an opportunity to further illustrate your points by using other models to support them i.e. the use of quantitative models versus qualitative models. The requirement is not asking for a description of the model.

(2) September/December 2016 Sample Questions Q1

(i) Assess the problems of using a balanced scorecard at Monza. This requirement is not asking for a description of the balanced scorecard or its benefits. It is very specifically asking for the problems of using this method at the company in the scenario. This means that any discussion of the limitations of the balanced scorecard model should be made in the context of the company. Generic comments about problems of this model would not score highly; the examining team want you to explain why these problems are relevant in this scenario.（很多同学往往背诵上 model 的 problems，但是考官要求说明，为什么这些 problems 是这个案例的 problems，要把这些 problems 怎么样会在案例公司产生的来龙去脉说清楚，让看你答案的人信服， “嗯，确实像你说的，这些 problems 会在我公司存在”）

(3) September/December 2017 Sample Questions Q3

(c)Justify one performance measure for each of the components of the value for money framework used at TRH and, using that measure evaluate whether TRH is delivering value for money.

Here candidates were expected to use the 3E’s framework to structure their answer (the framework was given in the scenario). Under each heading in the framework the examining team expected to see a justification for the performance measure chosen for the ‘E’, then a calculation of the said measure (there was limited numerical information available in an appendix in the question) and then an assessment of the result of that measure as to whether it indicated whether TRH was delivering value for money. A discussion of value for money and how it is measured generally would not have scored highly here. In addition, not using the framework would have limited the marks available as the requirement clearly asked for it.（这道题目就是典型的动词理解错误，对于答案的影响，决定了是得很多分还是不得分，当然对于动词的理解还包括动词的对象 object 的认知正确）

(4) March/June 2017 Sample Questions Q4

(b) Recommend, using appropriate calculations, whether the manager of Export division should receive her bonus for the year.

This is a good example of requirement which asked candidates to make a recommendation and as you can see asked for supporting facts through the use of appropriate calculations.

Finally, I want to mention two other small points:（其他注意点）

While I would encourage you to demonstrate a professional approach to presentation, you only need to do report headings where there are professional marks and a report has been specifically requested. The exam is time-limited, as are the professional marks, and you cannot be awarded professional marks that are not noted in the original question requirement. Please note however, this does not mean that a logical, structured answer is not required.

There is a common misconception – evident from thousands of candidate answers – that financial performance indicators are always being manipulated and non-financial performance indicators are less open to manipulation. Stop and think about what this implies: (a) that the people that prepare financial reports are generally unethical; and (b) that the controls over financial information systems are less severe than non-financial information systems. Your studies so far of professional ethics and the controls surrounding financial reporting systems should immediately indicate that these implications are false.

However, you would be correct to state that there is a danger of manipulation and that this is exacerbated by inappropriate reward systems (a ‘bonus culture’). （人性在绩效考核指标下会扭曲的，这个世界没那么美好，永远要思考绩效指标对人的影响，考官总喜欢问这样方面的问题）

I hope that these comments will be helpful to you in your preparation for the APM exam.

Written by a member of the Advanced Performance Management examining team