P5 question analysis by subject

P5 question analysis
By paper
Pilot paper Q1 (a)
Large budgeting/actual performance calculations
Pilot paper Q1 (b) (c)
Validity of comparison of two operations
Pilot paper Q1 (d)
Ethics
Pilot paper Q1 (e)
Performance measures/indicators
Pilot paper Q2 (a)
Quality
Pilot paper Q2 (b)
Structure and performance measures
Pilot paper Q3 (a)
Transfer pricing
Pilot paper Q3 (b)
Expected values; risk
Pilot paper Q4 (a) (b), (c)
Comparative financial performance
Pilot paper Q4 (d)
EBITDA
Pilot paper Q5 (a)
Budgeting
Pilot paper Q5 (b)
Budgeting: Activity based budgeting
Pilot paper Q5 (c)
Budgeting: Beyond budgeting
December 2007 Q1(a)
December 2007 Q1(b)
December 2007 Q1(c)
Closure decision
December 2007 Q2(a)
Divisional performance measurement; residual income;
December 2007 Q2(b)
EVA
December 2007 Q3(a)
Calculation of sales margin
December 2007 Q3(b)
Critical success factors
December 2007 Q3(c)
Enterprise resource planning system
December 2007 Q4(a) (b) (c)
Activity based costing
December 2007 Q5(a)
Porters five forces
December 2007 Q5(b)
June 2008 Q1(a)

return on investment; EVA
June 2008 Q1(b)
Benchmarking
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June 2008 Q2(a) (b) (c)
Budgeting: Budgeting problems
June 2008 Q3(a)
Strategic and economic factors
June 2008 Q3(b)
Corporate culture
June 2008 Q4(a) (b) (c)
Financial viability of a new product
June 2008 Q5(a) (b)
Quality
December 2008 Q1(a)(b)
Divisional performance measurement
December 2008 Q2(a)(b)(d)
Performance measurement
December 2008 Q2(c)
Quality software
December 2008 Q3(a)
Planning gap
December 2008 Q3(b)
Problems with acquisition
December 2008 Q3(c)(d)
Government influences
December 2008 Q4(a)
Transfer pricing
December 2008 Q4(b)
Quality
December 2008 Q5(a)(b) (c)
June 2009 Q1(a)
June 2009 Q1(b)
Balanced scorecard
June 2009 Q2(a)
Net present value
June 2009 Q2(b)
Intellectual capital valuation
June 2009 Q2(c)
Non-financial performance measurement
June 2009 Q2(d)
Maximin etc
June 2009 Q3(a)
Agency theory and expectancy theory
June 2009 Q3(b)
June 2009 Q4(a)
Pricing for profit maximisation
June 2009 Q4(b)
Financial evaluation of proposed changes
June 2009 Q4(b)
Profit improvement
June 2009 Q5(a)(b)
Quality
December 2009 Q1 (a)
December 2009 Q1 (b)(c)
Beyond budgeting
December 2009 Q2 (b)
December 2009 Q3 (a)(b)
Transfer pricing
Financial, economic and social considerations of a policy
Mission statement
June 2010 Q1 (a)
Balanced scorecard
June 2010 Q1 (b)
Cost calculation
June 2010 Q1 (c)
Reasons for trends
June 2010 Q1 (d)
Sub-contracting
June 2010 Q2 (a)
Budgeting calculation
June 2010 Q2 (b)
Expected values
June 2010 Q3 (a) (b)
Value for money audit
June 2010 Q3 (c)
Intangibility, heterogeneity, simultaneity, perishability
June 2010 Q4 (a)
June 2010 Q4 (b)
Activity based management
June 2010 Q5 (a)
Cost targets
June 2010 Q5 (b)
Performance pyramid
December 2010 Q1 (a)(b) (c) (d) Critical success factors and performance indicators
Beyond budgeting
December 2010 Q3 (a)(c)
Value based management
EVA
December 2010 Q4 (a) (b) (c)
Environmental/ecological issues
December 2010 Q5
Corporate failure
June 2011 Q1(a)
June 2011 Q1(b)
Transfer pricing
June 2011 Q1(c)
Information systems
June 2011 Q2(a)(b)
Balanced scorecard
June 2011 Q2(c)
Stakeholders
June 2011 Q2(d)
Balanced scorecard
June 2011 Q3(a)(b)(c)
Fitzgerald and Moon
June 2011 Q4 (a) (b)
Boston consulting group matrix
June 2011 Q4 (c)
Remuneration
June 2011 Q5 (a) (b)
Environmental accounting
June 2011 Q5 (c)
Lifecycle costing
December 2011 Q1 (a) (b)
Expected values
Performance pyramid
Controls and security
Performance reporting
Reward system
Quality
December 2011 Q5 (c)
Just-in-time
June 2012 Q1 (i)
June 2012 Q1 (ii)
June 2012 Q1 (iii)
Performance measurement - effects
June 2012 Q2 (a)
June 2012 Q2 (b)
Performance prism
June 2012 Q3 (a) (b)
Quality
June 2012 Q4 (a) (b)
Benchmarking
June 2012 Q5
Performance measurement - difficulties
December 2012 Q1 (i) (ii)
Performance assessment
December 2012 Q1 (iii)
Reward system
December 2012 Q2
Budgeting comprehensive question
EVA
ROCE
Liquidity and gearing
Corporate failure
Role of management accountant (Burns and Scapens)
Brand loyalty
June 2013 Q1 (i)
Service v manufacturing businesses
June 2013 Q1 (ii)
June 2013 Q1 (iii)(iv)
Balanced scorecard
June 2013 Q1 (v)
Reward system
June 2013 Q2 (a)
June 2013 Q2 (b)
Quality management
June 2013 Q3 (a)
Porters five forces
June 2013 Q3 (b)
Market share measurement
June 2013 Q3 (c)
Risk appetite
June 2013 Q4 (a)(b)
Transfer pricing
June 2013 Q4 (c)
December 2013 Q1 (i)
KPIs
December 2013 Q1 (ii)
PEST
December 2013 Q1 (iii) (iv)
December 2013 Q1 (v)
Performance calculation
Performance pyramid
December 2013 Q3
RFID
December 2013 Q4
League tables
June 2014 Q1 (i)
Performance report
June 2014 Q1 (ii)
Fixed/variable cost implications
June 2014 Q1 (iii)
EVA
June 2014 Q1 (iv)
June 2014 Q1 (iv)
June 2014 Q2 (a) (b)
Impact of BPR
June 2014 Q2 (c)
Staff appraisal
June 2014 Q3 (a)
Decision making under uncertainty: maximin etc
June 2014 Q3 (b)
June 2014 Q3 (c)
Joint venture management
June 2014 Q4 (a)
Planning and operational variances
June 2014 Q4 (b)
Budgeting system
June 2014 Q4 (c)
Beyond budgeting
Performance prism
Stakeholders, Mendelows matrix
Benchmarking
December 2014 Q1 (iv)
Just in time
Non-financial performance measures
Value for money
Environmental management accounting
Life cycle costing
December 2014 Q4
Corporate failure
June 2015 Q1 (i)
SWOT and performance metrics
June 2015 Q1 (ii)
Impact on performance management of a strategy
June 2015 Q1 (iii)
Expected values
June 2015 Q1 (iv)
Performance measurement impact of new factory
June 2015 Q1 (v)
Value chain
June 2015 Q2 (a)
Information systems - ERPS
June 2015 Q2 (b)
June 2015 Q2 (c)
Data reliability and sources
June 2015 Q3 (a) (b)
Balanced scorecard
June 2015 Q3 (c)
Reward management
June 2015 Q4 (a)
EVA
June 2015 Q4 (b)
ROI and RI
June 2015 Q4 (c)
Management styles
P5 question analysis
By subject
December 2007 Q4(a) (b) (c)
December 2008 Q5(a)(b) (c)
June 2010 Q4 (a)
June 2013 Q2 (a)
June 2010 Q4 (b)
Activity based management
June 2009 Q3(a)
Agency theory and expectancy theory
June 2009 Q1(b)
Balanced scorecard
June 2010 Q1 (a)
Balanced scorecard
June 2011 Q2(a)(b)
Balanced scorecard
June 2011 Q2(d)
Balanced scorecard
June 2013 Q1 (iii)(iv)
Balanced scorecard
June 2015 Q3 (a) (b)
Balanced scorecard
June 2008 Q1(b)
Benchmarking
June 2012 Q4 (a) (b)
Benchmarking
Benchmarking
Beyond budgeting
Beyond budgeting
June 2014 Q4 (c)
Beyond budgeting
June 2011 Q4 (a) (b)
Boston consulting group matrix
Brand loyalty
Pilot paper Q5 (a)
Budgeting
December 2012 Q2
Budgeting comprehensive question
June 2010 Q2 (a)
Budgeting calculation
June 2014 Q4 (b)
Budgeting system
Pilot paper Q5 (b)
Budgeting: Activity based budgeting
Pilot paper Q5 (c)
Budgeting: Beyond budgeting
June 2008 Q2(a) (b) (c)
Budgeting: Budgeting problems
December 2007 Q3(a)
Calculation of sales margin
December 2007 Q1(c)
Closure decision
Pilot paper Q4 (a) (b), (c)
Comparative financial performance
Controls and security
June 2008 Q3(b)
Corporate culture
December 2010 Q5
Corporate failure
Corporate failure
December 2014 Q4
Corporate failure
June 2010 Q1 (b)
Cost calculation
June 2010 Q5 (a)
Cost targets
December 2007 Q3(b)
December 2013 Q1 (iii) (iv)
June 2015 Q2 (b)
December 2010 Q1 (a)(b) (c) (d) Critical success factors and performance indicators
June 2015 Q2 (c)
Data reliability and sources
June 2014 Q3 (a)
June 2014 Q3 (b)
December 2008 Q1(a)(b)
June 2011 Q1(a)
June 2013 Q4 (c)
December 2007 Q2(a)
June 2008 Q1(a)

return on investment; EVA
Pilot paper Q4 (d)
EBITDA
December 2007 Q3(c)
Enterprise resource planning system
June 2011 Q5 (a) (b)
Environmental accounting
Environmental management accounting
December 2010 Q4 (a) (b) (c)
Environmental/ecological issues
Pilot paper Q1 (d)
Ethics
December 2007 Q2(b)
EVA
EVA
EVA
June 2014 Q1 (iii)
EVA
June 2015 Q4 (a)
EVA
June 2010 Q2 (b)
Expected values
December 2011 Q1 (a) (b)
Expected values
June 2015 Q1 (iii)
Expected values
Pilot paper Q3 (b)
Expected values; risk
June 2009 Q4(b)
Financial evaluation of proposed changes
June 2008 Q4(a) (b) (c)
Financial viability of a new product
Financial, economic and social considerations of a policy
June 2011 Q3(a)(b)(c)
Fitzgerald and Moon
June 2014 Q1 (ii)
Fixed/variable cost implications
December 2008 Q3(c)(d)
Government influences
June 2014 Q2 (a) (b)
Impact of BPR
June 2015 Q1 (ii)
Impact on performance management of a strategy
June 2011 Q1(c)
Information systems
June 2015 Q2 (a)
Information systems - ERPS
June 2010 Q3 (c)
Intangibility, heterogeneity, simultaneity, perishability
June 2009 Q2(b)
Intellectual capital valuation
June 2014 Q3 (c)
Joint venture management
December 2014 Q1 (iv)
Just in time
December 2011 Q5 (c)
Just-in-time
KPIs
Pilot paper Q1 (a)
December 2007 Q1(a)
December 2013 Q4
League tables
Life cycle costing
June 2011 Q5 (c)
Lifecycle costing
Liquidity and gearing
June 2015 Q4 (c)
Management styles
June 2013 Q3 (b)
Market share measurement
June 2009 Q2(d)
Maximin etc
Mission statement
June 2009 Q2(a)
Net present value
June 2009 Q2(c)
Non-financial performance measures
December 2012 Q1 (i) (ii)
Performance assessment
December 2013 Q1 (v)
Performance calculation
December 2008 Q2(a)(b)(d)
June 2009 Q1(a)
June 2009 Q3(b)
June 2013 Q1 (ii)
June 2014 Q1 (iv)
June 2012 Q5
Performance measurement - difficulties
June 2012 Q1 (iii)
Performance measurement - effects
June 2015 Q1 (iv)
Performance measurement impact of new factory
Pilot paper Q1 (e)
December 2007 Q5(b)
June 2012 Q1 (ii)
June 2012 Q2 (a)
June 2012 Q2 (b)
Performance prism
Performance prism
June 2010 Q5 (b)
Performance pyramid
Performance pyramid
Performance pyramid
June 2014 Q1 (i)
Performance report
June 2012 Q1 (i)
PEST
June 2014 Q4 (a)
Planning and operational variances
December 2008 Q3(a)
Planning gap
December 2007 Q5(a)
Porters five forces
June 2013 Q3 (a)
Porters five forces
June 2009 Q4(a)
Pricing for profit maximisation
December 2008 Q3(b)
Problems with acquisition
June 2009 Q4(b)
Profit improvement
Pilot paper Q2 (a)
Quality
June 2008 Q5(a) (b)
Quality
December 2008 Q4(b)
Quality
June 2009 Q5(a)(b)
Quality
Quality
June 2012 Q3 (a) (b)
Quality
June 2013 Q2 (b)
Quality management
December 2008 Q2(c)
Quality software
June 2010 Q1 (c)
Reasons for trends
June 2011 Q4 (c)
Remuneration
June 2015 Q3 (c)
Reward management
Reward system
Reward system
June 2013 Q1 (v)
Reward system
December 2013 Q3
RFID
June 2013 Q3 (c)
Risk appetite
ROCE
June 2015 Q4 (b)
ROI and RI
Role of management accountant (Burns and Scapens)
June 2013 Q1 (i)
Service v manufacturing businesses
June 2014 Q2 (c)
Staff appraisal
June 2011 Q2(c)
Stakeholders
Stakeholders, Mendelows matrix
June 2008 Q3(a)
Strategic and economic factors
Pilot paper Q2 (b)
Structure and performance measures
June 2010 Q1 (d)
Sub-contracting
June 2015 Q1 (i)
SWOT and performance metrics
Pilot paper Q3 (a)
Transfer pricing
December 2008 Q4(a)
Transfer pricing
Transfer pricing
June 2011 Q1(b)
Transfer pricing
June 2013 Q4 (a)(b)
Transfer pricing
Pilot paper Q1 (b) (c)
December 2007 Q1(b)
June 2014 Q1 (iv)
June 2015 Q1 (v)
Value chain
Value for money
June 2010 Q3 (a) (b)
Value for money audit

P5 question analysis by subject

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P5 question analysis

Large budgeting/actual performance calculations

Pilot paper Q1 (b) (c)

Validity of comparison of two operations

Pilot paper Q1 (d)

Pilot paper Q1 (e)

Pilot paper Q2 (a)

Pilot paper Q2 (b)

Structure and performance measures

Pilot paper Q3 (a)

Pilot paper Q3 (b)

Expected values; risk

Pilot paper Q4 (a) (b), (c)

Comparative financial performance

Pilot paper Q4 (d)

Pilot paper Q5 (a)

Pilot paper Q5 (b)

Budgeting: Activity based budgeting

Pilot paper Q5 (c)

Budgeting: Beyond budgeting

December 2007 Q1(a)

Large budgeting/actual performance calculations

December 2007 Q1(b)

Validity of comparison of two operations

December 2007 Q1(c)

December 2007 Q2(a)

Divisional performance measurement; residual income;

December 2007 Q2(b)

December 2007 Q3(a)

Calculation of sales margin

December 2007 Q3(b)

Critical success factors

December 2007 Q3(c)

Enterprise resource planning system

December 2007 Q4(a) (b) (c)

Activity based costing

December 2007 Q5(a)

Porters five forces

December 2007 Q5(b)

June 2008 Q1(a)

Divisional performance measurement; residual income;

June 2008 Q1(b)

June 2008 Q2(a) (b) (c)

Budgeting: Budgeting problems

June 2008 Q3(a)

Strategic and economic factors

June 2008 Q3(b)

June 2008 Q4(a) (b) (c)

Financial viability of a new product

June 2008 Q5(a) (b)

December 2008 Q1(a)(b)

Divisional performance measurement

December 2008 Q2(a)(b)(d)

December 2008 Q2(c)

December 2008 Q3(a)

December 2008 Q3(b)

Problems with acquisition

December 2008 Q3(c)(d)

December 2008 Q4(a)

December 2008 Q4(b)

December 2008 Q5(a)(b) (c)

Activity based costing