2010年12月ACCA考试考官报告(P5)(2)

会计考友

Specific Comments
Question One
The question requested sections of a report on the identification and linking of critical success factors (CSFs) to key performance indicators (KPIs) and the subsequent impact of these choices on the information systems of a film production company (FP).中 华 考 试 网

In general,answers to requirement (a) were weak with few of candidates gaining maximum marks by ensuring that their example metrics were relevant to FP.The problems were due to a lack of knowledge of the definition of monitoring  and building CSFs and a lack of familiarity in using CSFs.

This became more apparent in responses to requirement (b) which was poorly attempted.This part asked for the information used in setting CSFs and then,using their reading of the scenario and general business knowledge,suggestions of suitable CSFs.Many candidates were unable to address this part of the question due to lack of knowledge of the definition of a CSF and devoted their answer purely to KPIs,as a result scoring no marks.Those candidates that read the question requirement and responded to it were quickly rewarded.

Requirement (c) was generally well answered with many candidates getting 7 or 8 out of 10.The best answers were those that used the question requirement to give a methodical structure to their answer.Those candidates who did not score well tended to provide bullet point lists of many KPIs when the question asked for four.Candidates should look at the total marks available for the question part and realise that they are expected to develop points about each KPI suggested,not simply identify them.

Requirement (d) was generally adequately attempted.The better answers clearly linked the KPIs to changes that would be required in the design and use of the information systems mentioned.Thus,they could demonstrate knowledge of how such systems operate and the use to which the information produced is subsequently put.

There were 2 professional marks available for this question and these were given under the headings:use of subheadings,professional language and clarity.Candidates should note that they were asked for sections and not the full report.Therefore,the standard report header,introductions and conclusions were not required except as appropriate to each section itself.(No harm was done if these were produced but mostly they wasted time.)