ACCA考官会定期根据一些考试重点、难点撰写分析性文章，帮助学生在学习过程中充分理解知识点，以确保考生在考试过程中，答题思路的准确性，以下是关于P5 （高级业绩管理）的考官文章：
P5高级业绩管理 下载P5全部文章 Reward schemes for employees and management Benchmarking The Performance Prism Economic value added versus profit-based measures of performance - part 1 Economic value added versus profit-based measures of performance - part 2 The risks of uncertainty - part 1 The risks of uncertainty - part 2 Transfer pricing Not-for-profit organisations - part 1 Not-for-profit organisations - part 2 Accounting and organisational cultures Business failure Defining managers' information requirements Business strategy and performance models The pyramids and pitfalls of performance measurement Performance measures to support competitive advantage Beyond budgeting Management control - a pre-requisite for survival Environmental management accounting
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