P5 question analysis

By paper
Pilot paper Q1 (a) Pilot paper Q1 (b) (c) Pilot paper Q1 (d) Pilot paper Q1 (e) Pilot paper Q2 (a) Pilot paper Q2 (b) Pilot paper Q3 (a) Pilot paper Q3 (b) Pilot paper Q4 (a) (b), (c) Pilot paper Q4 (d) Pilot paper Q5 (a) Pilot paper Q5 (b) Pilot paper Q5 (c) December 2007 Q1(a) December 2007 Q1(b) December 2007 Q1(c) December 2007 Q2(a) December 2007 Q2(b) December 2007 Q3(a) December 2007 Q3(b) December 2007 Q3(c) December 2007 Q4(a) (b) (c) December 2007 Q5(a) December 2007 Q5(b) June 2008 Q1(a) June 2008 Q1(b) June 2008 Q2(a) (b) (c) June 2008 Q3(a) June 2008 Q3(b) June 2008 Q4(a) (b) (c) June 2008 Q5(a) (b) December 2008 Q1(a)(b) December 2008 Q2(a)(b)(d) December 2008 Q2(c) December 2008 Q3(a) December 2008 Q3(b) December 2008 Q3(c)(d) Large budgeting/actual performance calculations Validity of comparison of two operations Ethics Performance measures/indicators Quality Structure and performance measures Transfer pricing Expected values; risk Comparative nancial performance EBITDA Budgeting Budgeting: Activity based budgeting Budgeting: Beyond budgeting Large budgeting/actual performance calculations Validity of comparison of two operations Closure decision Divisional performance measurement; residual income; Economic value added Calculation of sales margin Critical success factors Enterprise resource planning system Activity based costing Porters ve forces Performance measures/indicators Divisional performance measurement; residual income; return on investment; EVA Benchmarking Budgeting: Budgeting problems Strategic and economic factors Corporate culture Financial viability of a new product Quality Divisional performance measurement Performance measurement Quality software Planning gap Problems with acquisition Government in uences

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December 2008 Q4(a) December 2008 Q4(b) December 2008 Q5(a)(b) (c) June 2009 Q1(a) June 2009 Q1(b) June 2009 Q2(a) June 2009 Q2(b) June 2009 Q2(c) June 2009 Q2(d) June 2009 Q3(a) June 2009 Q3(b) June 2009 Q4(a) June 2009 Q4(b) June 2009 Q4(b) June 2009 Q5(a)(b) December 2009 Q1 (a) December 2009 Q1 (b)(c) December 2009 Q2 (a) December 2009 Q2 (b) December 2009 Q3 (a)(b) December 2009 Q4 (a) December 2009 Q4 (a) December 2009 Q5 (a) December 2009 Q5 (b) December 2009 Q5 (b) June 2010 Q1 (a) June 2010 Q1 (b) June 2010 Q1 (c) June 2010 Q1 (d) June 2010 Q2 (a) June 2010 Q2 (b) June 2010 Q3 (a) (b) June 2010 Q3 (c) June 2010 Q4 (a) June 2010 Q4 (b) June 2010 Q5 (a) June 2010 Q5 (b) December 2010 Q1 (a)(b) (c) (d) December 2010 Q2 (a) December 2010 Q2 (b) December 2010 Q3 (a)(c) December 2010 Q3 (b) December 2010 Q4 (a) (b) (c)

Transfer pricing Quality Activity based costing Performance measurement Balanced scorecard Net present value Intellectual capital valuation Non- nancial performance measurement Maximin etc Agency theory and expectancy theory Performance measurement Pricing for pro t maximisation Financial evaluation of proposed changes Pro t improvement Quality Large budgeting/actual performance calculations Performance measurement Beyond budgeting Performance measures/indicators Transfer pricing Performance measurement Financial, economic and social considerations of a policy Mission statement Critical success factors Non- nancial performance measurement Balanced scorecard Cost calculation Reasons for trends Sub-contracting Budgeting calculation Expected values Value for money audit Intangibility, heterogeneity, simultaneity, perishability Activity based costing Activity based management Cost targets Performance pyramid Critical success factors and performance indicators Activity based costing Beyond budgeting Value based management Economic value added Environmental/ecological issues

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December 2010 Q5 June 2011 Q1(a) June 2011 Q1(b) June 2011 Q1(c) June 2011 Q2(a)(b) June 2011 Q2(c) June 2011 Q2(d) June 2011 Q3(a)(b)(c) June 2011 Q4 (a) (b) June 2011 Q4 (c) June 2011 Q5 (a) (b) June 2011 Q5 (c) December 2011 Q1 (a) (b) December 2011 Q2 (a) December 2011 Q2 (a)(b) December 2011 Q3 (a) December 2011 Q3 (b)(c) December 2011 Q4 (a) December 2011 Q4 (b) December 2011 Q5 (a)(b) December 2011 Q5 (c) June 2012 Q1 (i) June 2012 Q1 (ii) June 2012 Q1 (iii) June 2012 Q2 (a) June 2012 Q2 (b) June 2012 Q3 (a) (b) June 2012 Q4 (a) (b) June 2012 Q5

Corporate failure Divisional performance measurement Transfer pricing Information systems Balanced scorecard Stakeholders Balanced scorecard Fitzgerald and Moon Boston consulting group matrix Remuneration Environmental accounting Lifecycle costing Expected values Performance measures/indicators Performance pyramid Controls and security Performance reporting Performance measurement Reward system Quality Just-in-time Performance reporting Performance measures/indicators Performance measurement - eects Performance measures/indicators Performance prism Quality Benchmarking Performance measurement - diculties

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P5 question analysis
By subject
December 2007 Q4(a) (b) (c) December 2008 Q5(a)(b) (c) June 2010 Q4 (a) December 2010 Q2 (a) June 2010 Q4 (b) June 2009 Q3(a) June 2009 Q1(b) June 2010 Q1 (a) June 2011 Q2(a)(b) June 2011 Q2(d) June 2008 Q1(b) June 2012 Q4 (a) (b) December 2009 Q2 (a) December 2010 Q2 (b) June 2011 Q4 (a) (b) Pilot paper Q5 (a) June 2010 Q2 (a) Pilot paper Q5 (b) Pilot paper Q5 (c) June 2008 Q2(a) (b) (c) December 2007 Q3(a) December 2007 Q1(c) Pilot paper Q4 (a) (b), (c) December 2011 Q3 (a) June 2008 Q3(b) December 2010 Q5 June 2010 Q1 (b) June 2010 Q5 (a) December 2007 Q3(b) December 2009 Q5 (b) December 2010 Q1 (a)(b) (c) (d) December 2008 Q1(a)(b) June 2011 Q1(a) December 2007 Q2(a) June 2008 Q1(a) Pilot paper Q4 (d) Activity based costing Activity based costing Activity based costing Activity based costing Activity based management Agency theory and expectancy theory Balanced scorecard Balanced scorecard Balanced scorecard Balanced scorecard Benchmarking Benchmarking Beyond budgeting Beyond budgeting Boston consulting group matrix Budgeting Budgeting calculation Budgeting: Activity based budgeting Budgeting: Beyond budgeting Budgeting: Budgeting problems Calculation of sales margin Closure decision Comparative nancial performance Controls and security Corporate culture Corporate failure Cost calculation Cost targets Critical success factors Critical success factors Critical success factors and performance indicators Divisional performance measurement Divisional performance measurement Divisional performance measurement; residual income; Divisional performance measurement; residual income; return on investment; EVA EBITDA

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December 2007 Q2(b) December 2010 Q3 (b) December 2007 Q3(c) June 2011 Q5 (a) (b) December 2010 Q4 (a) (b) (c) Pilot paper Q1 (d) June 2010 Q2 (b) December 2011 Q1 (a) (b) Pilot paper Q3 (b) June 2009 Q4(b) June 2008 Q4(a) (b) (c) December 2009 Q4 (a) June 2011 Q3(a)(b)(c) December 2008 Q3(c)(d) June 2011 Q1(c) June 2010 Q3 (c) June 2009 Q2(b) December 2011 Q5 (c) Pilot paper Q1 (a) December 2007 Q1(a) December 2009 Q1 (a) June 2011 Q5 (c) June 2009 Q2(d) December 2009 Q5 (a) June 2009 Q2(a) June 2009 Q2(c) December 2009 Q5 (b) December 2008 Q2(a)(b)(d) June 2009 Q1(a) June 2009 Q3(b) December 2009 Q1 (b)(c) December 2009 Q4 (a) December 2011 Q4 (a) June 2012 Q5 June 2012 Q1 (iii) Pilot paper Q1 (e) December 2007 Q5(b) December 2009 Q2 (b) December 2011 Q2 (a) June 2012 Q1 (ii) June 2012 Q2 (a) June 2012 Q2 (b) June 2010 Q5 (b)

Economic value added Economic value added Enterprise resource planning system Environmental accounting Environmental/ecological issues Ethics Expected values Expected values Expected values; risk Financial evaluation of proposed changes Financial viability of a new product Financial, economic and social considerations of a policy Fitzgerald and Moon Government in uences Information systems Intangibility, heterogeneity, simultaneity, perishability Intellectual capital valuation Just-in-time Large budgeting/actual performance calculations Large budgeting/actual performance calculations Large budgeting/actual performance calculations Lifecycle costing Maximin etc Mission statement Net present value Non- nancial performance measurement Non- nancial performance measurement Performance measurement Performance measurement Performance measurement Performance measurement Performance measurement Performance measurement Performance measurement - diculties Performance measurement - eects Performance measures/indicators Performance measures/indicators Performance measures/indicators Performance measures/indicators Performance measures/indicators Performance measures/indicators Performance prism Performance pyramid

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December 2011 Q2 (a)(b) December 2011 Q3 (b)(c) June 2012 Q1 (i) December 2008 Q3(a) December 2007 Q5(a) June 2009 Q4(a) December 2008 Q3(b) June 2009 Q4(b) Pilot paper Q2 (a) June 2008 Q5(a) (b) December 2008 Q4(b) June 2009 Q5(a)(b) December 2011 Q5 (a)(b) June 2012 Q3 (a) (b) December 2008 Q2(c) June 2010 Q1 (c) June 2011 Q4 (c) December 2011 Q4 (b) June 2011 Q2(c) June 2008 Q3(a) Pilot paper Q2 (b) June 2010 Q1 (d) Pilot paper Q3 (a) December 2008 Q4(a) December 2009 Q3 (a)(b) June 2011 Q1(b) Pilot paper Q1 (b) (c) December 2007 Q1(b) December 2010 Q3 (a)(c) June 2010 Q3 (a) (b)

Performance pyramid Performance reporting Performance reporting Planning gap Porters ve forces Pricing for pro t maximisation Problems with acquisition Pro t improvement Quality Quality Quality Quality Quality Quality Quality software Reasons for trends Remuneration Reward system Stakeholders Strategic and economic factors Structure and performance measures Sub-contracting Transfer pricing Transfer pricing Transfer pricing Transfer pricing Validity of comparison of two operations Validity of comparison of two operations Value based management Value for money audit

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