ACCA:2010年6月P3考官文章

来源:ACCA/CAT    发布时间:2012-02-04    ACCA/CAT视频    评论

General Comments

Performance in this examination was generally in line with previous papers. Candidates were stronger in strategic concepts (strategic position,Porter’s Diamond)and less comfortable with business process modelling and customer relationship management. Part questions based on specific factual areas (competency frameworks and CMMI)were either answered well (because the candidate was familiar with them)or poorly (because the area was not studied or revised)。

There was some evidence of poor time management,apparently caused by over-answering question one. The first part of question one (assessing a strategic position)required candidates to provide appropriate content and detail in a time frame that reflected the marks on offer.

The financial data given in question two was well used by candidates,although it would be helpful if candidates showed their working out when deriving appropriate financial ratios.

Section A

Section A consisted of one compulsory question. It was based on an extended scenario that described the situation at a charity in the country of Arcadia.

Specific Comments

Question One

The scenario described how the charity (WET)was going through a period of change during an economic recession in the country of Arcadia. The founder,Zohail Abbas,had recently resigned and a new Chief Executive Officer (CEO)had been appointed. She has asked for a concise assessment of the strategic position of WET covering environment,strategic capability,stakeholder expectations and organisational mission. It is this assessment that formed the basis of the first part of question one,worth (including professional marks)25 marks.

In general,the first part question was answered well by candidates,using a wide range of appropriate models and frameworks. PESTEL analysis was widely used,and although this was appropriate,there was insufficient in the case study scenario to completely answer the question using this framework. For example,there was little about technology and socio-cultural issues. Consequently,many candidates discussed the restricted web site technology of WET under this heading,which is strictly an internal weakness. In this instance,we were prepared to give credit, as this weakness was part of the wider understanding of the strategic position. However,candidates must be careful in the future to stick to external issues if a PESTEL analysis is specified in the question.

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