The majority of candidates attempted their allocation of three questions & there was little evidence of poor time management in terms of completing the paper. Amongst the section B questions, Q3 was probably marginally most favored in the number of candidates attempting it. Q2was the least favored in the number of attempts seen. 多数考生能把题目做完，看来时间不是问题；Q3考平衡记分卡颇受青睐；Q2考ERP系统貌似被冷落（被考官发现软肋了...）

 

　　The examining team continued to be concerned by the quality of answers that has been observed which is consistent with that of the last eight diets of P5. The advice in past examiner's reports& approach articles does not seem to have been taken up by many candidates.We would strongly advise that candidates use these materials to ensure that they have the right overall attitude to P5, which is intended to lie at a post-graduate level. 俺们对答题质量比较失望（做得快有毛用），都说了八（百）遍啦。你们拿俺们以前辛辛苦苦写的考官报告都当耳边风啊！这不是通过P5的正确姿势！P-level研究生水平，扯淡！

 

　　As a result, we would offer similar broad comments to past reports. Most examinations require a balance of memory work& evaluation/analysis. As one goes through the levels (say from F2 to F5 toP5) this balance changes, from pure memory to more analysis. Good candidates distinguish themselves by being aware that if they come to this examination expecting to repeat memorised material, they will probably score only between 20%& 30%. Many candidates have clearly been taught that they should define in their answer any ‘jargon’ terms in the question requirement. Whilst defining key terms is helpful, it is wrong to assume that this alone will provide a passing answer atP5. For example, see comments on Q1(v), Q3(c) & Q4(a) which were about the application of ideas to specific issues in the scenario & did not warrant long descriptions of those methods. 所以，别嫌啰嗦...(P5)考试需要综合能力：记忆和评估/分析。从F2（开裆裤）到F5(秋裤)到P5(西裤)，要求能力逐渐向分析转移。好考生知道P5不是考记忆的，因为那些背诵知识点只占20-30分。在答案里解释重要概念固然重要，但单单解释概念还不行。Q1(v), Q3(c),Q4(a)都要求在非常具体的案例中应用，所以长篇累牍解释理论方法没用。

 

　　Lack of basic knowledge was demonstrated by many candidates at this diet & arose in several questions。很多考生明显缺乏基础知识（就像到了冬天，只穿西裤，不穿秋裤会冻得慌）

 

　　1) in Q(ii), though it was clearly stated as useful in the scenario, many candidates did not attempt a breakeven calculation & when attempted, it was only rarely done correctly. Breakeven is a basic tool of management accounting analysis & both it & the topic of cost structures in a business will remain highly examinable going forward;Q1第二小问，要求盈亏平衡点计算，一个很基础的管理会计分析方法，但很多人就是不会啊！怎么办？继续考！

 

　　2) in Q3(a), many candidates were unable to show how the four (given) aspects of the customer perspective in the balanced scorecard impact on the behavior of the three (given) financial metrics beyond repetitiouslystating the generality that (in effect) happy customers mean better financial performance and; 在Q3(a)，很多考生不能解释开心的客户能够给公司带来开心的财务业绩。那关于平衡记分卡，还记得啥？

 

　　3) as in previous diets, in Q4(c), there was a lack of understanding of the implications of the choice of the type of responsibility centre used for a division for control purposes. 屡教不改，Q4(c)，还是不明白选择合适的责任中心对业务部门的控制管理多重要！

 

　　The basis of this examination is analysis& application which then leads to evaluation. The candidate will need a foundation in the techniques of the syllabus but should focus more on evaluation of these techniques & consideration of their usefulness to the given scenario. This is not difficult to revise as it is a mindset that can easily be encouraged by attempting past papers as an integral part of the revision process. Candidates need to be aware that performance management is an area which, at an advanced level, is dependent upon situation & environment. A good, professional-level answer will go beyond the mere repetition of how a technique works & focus on relating it to the entity's specific environment. As in previous diets, it was very clear to the marking team that those candidates that had grasped the need for this went on to pass the paper. P5考试要求“分析+应用到评估”，所以考生需要先掌握大纲的基础知识然后在案例中应用。怎么应用？做真题啊！再说一遍，P5，是（50度）高级(灰)业绩管理课程，一切都因周围环境和具体情形而调整（只记住降龙十八掌的姿势，没用，泰森一拳就把你撂倒啦）。

 

　　This issue leads directly to the well-worn advice to candidates to ‘answer the question asked'. There are several detailed examples in the discussion below where candidates answered a different requirement from the one asked or simply ignored a part of the requirement (and thus the marks on offer). There was also a continuing disregard for the suggestions contained within the scenario.Candidates should remember that the scenario is intended to mimic real life, in so far as is possible in the examination context. For example, in Q1, the CEO states the dashboard is to be kept focused & places clear limits on the number of metrics to be suggested, thus an answer that is not destined, in practice, for his or her waste bin must observe that constraint. 别答非所问！别答非所问！别答非所问！在Q1,CEO老大说得很清楚：公司业绩报告（DASHBOARD）要突出重点，只要5个关键指标。就像在实际工作中，如果你的答复不想被老板丢进垃圾桶里的话，就要竖起耳朵（看仔细题目要求）。