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【阿卡课堂】之P5复习建议

James ZHU:阿卡Club会员。ACCA Member,某培训机构F9-P4F5-P5系列课程资深讲师。

 

l        Short term decision making

Jun02 Q1 MBS; (Budgeted P&L, shut down decision, uncertainty question)

Dec02 Q1Privmed; (ABC, contract pricing)

Jun 05 Q4 Dental health; (Break-even analysis, service sector performance)

 

 

l        Learning curve effect:

Jun 06 Q1 GWCC (budgeted P&L, learning curve effect)

 

l        Pricing:

Dec 04 Q1 Alocin (theoretical pricing, strategic pricing and lifecycle)

 

l        Transfer price:

Jun 04 Q1 NAW (budgeted P&L, transfer price, strategic pricing)

 

l        Financial performance:

Dec 01 UK COM; (ratio analysis, EBITDA)

Jun 05 Q2 NCL (ROI,RI,NPV)

 

l        Non-financial performance measurement:

Dec 03 BLA; Jun 05  (non-financial performance)

Q1 Quicklink (budgeted P&L, non-financial performance)

 

l        Risk and uncertainty:

Dec 05 Q1 KCB; (ABC, uncertainty question)

Dec 03 Q1 NWEC (Budgeted P&L, spreadsheet, probability and expected value)

 

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